If you live in Germany as an expat or relocator, filing a tax return may be mandatory. This depends on various factors such as your residency status and your income.
📌 Quick & Easy
- If you have a residence or habitual abode in Germany, you are subject to unlimited tax liability.
- Filing a tax return is mandatory if certain conditions are met, such as having multiple employers or specific tax class combinations.
- Foreign income exceeding €410 per year must be declared.
- The filing deadline is generally July 31 of the following year. For voluntary filing, you have up to four years.
- In the Taxfix app, you can enter foreign income if it’s relevant to your tax situation.
🚀 Your Guide
- When am I subject to unlimited tax liability?
- When is filing a tax return mandatory?
- How is foreign income treated?
- What applies under limited tax liability?
- What is the deadline for filing a tax return?
When am I subject to unlimited tax liability?
You are subject to unlimited income tax liability in Germany if you have a residence or your habitual abode here. A habitual abode means staying in Germany for at least six months – even with interruptions. You can find more information at verwaltung.bund.de.
When is filing a tax return mandatory?
You must file a tax return in the following cases, among others:
- You had multiple employers at the same time and were assigned to tax class VI.
- You and your spouse opted for the III/V or IV/IV with factor tax class combination.
-
You received wage replacement benefits (e.g., unemployment benefits, parental allowance) exceeding €410 per year.
How is foreign income treated?
If you are subject to unlimited tax liability, you must declare your worldwide income in Germany. This includes:
- Foreign income exceeding €410 per year.
- Foreign capital gains not yet taxed in Germany.
These earnings must be reported in your tax return even if they have already been taxed abroad. Depending on double taxation agreements, an offset or exemption may apply.
👉 Learn more in the article How is foreign income taxed in Germany?
💡 Tip: You can easily add relevant foreign income in the Taxfix app.
What applies under limited tax liability?
Even without a residence in Germany, limited tax liability may apply – for example, if you earn rental income from property in Germany. In this case, you may also be required to file a tax return.
What is the deadline for filing a tax return?
If you are required to file, the deadline is July 31 of the following year. For the 2024 tax year, that means July 31, 2025. If you use a tax advisor, the deadline is extended to April 30 of the year after that. You can find more details about the filing deadlines here. If you file voluntarily, you have up to four years. For the 2021 tax year, the deadline is December 31, 2025.
🚀 Fill out the simple question-answer flow - we'll take care of the rest!
Still have questions?
We're here to help! Contact our support team: support@taxfix.de