I work in Germany. When am I considered a resident?

You work in Germany and when filing your tax return you don’t know the answer to the key question:

“Am I or am I not a tax resident of Germany?”

When am I considered a tax resident of Germany?

The german tax system can consider an expat as a taxpayer if he has worked there for at least 6 months in one tax year which begins on 1st January and ends on 31st December.

What does it mean to be an german tax resident?

You are able to benefit from the various deductions the german tax system offers you if German considers you a tax resident. In simple terms you are viewed as a German with a citizenship from your home country. As an example, you will be able to use child benefits: the so called Kindergeld.

Another important condition of your german tax residency status is your global income being taxed in Germany despite you being a citizen in your home country. When this happens you will be considered a non-resident in your home country for tax purposes.

When am I considered an german tax non-resident?

If you worked in Germany less than 6 months in a tax year, you are considered a non-resident. That means that you cannot apply for various benefits. Your german income will be taxed in Germany and your global income will be taxed in your home country.

Can a non-resident gain the same tax benefits as a resident?

It can happen. For example if you are considered a non-resident, because you worked less than 6 months in a tax year and you don’t gain child benefits in your home country, you can still apply for them in Germany despite being a non-resident.


Does this concern you? Utilize the benefits of the german tax system. With our app you will be able to fill the german tax return forms fast and with ease. Fill out your form on Neotax.eu.

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