Germany–U.S. Topic
Tax Residency & Moving Between Germany and the U.S.
A move between Germany and the United States affects two different tax systems. On taxrep.de, the German tax perspective is the primary focus. The corresponding U.S. issues are linked directly to taxrep.us.
One fact pattern · two tax systems
Start with the Actual Situation, Then Separate the Two National Perspectives
When moving between Germany and the United States, the first step is to determine what happens under German law and what happens under U.S. tax law. Only then should the two systems be coordinated through the tax treaty.
This page is the bilateral entry point for Germany–U.S. residency and moving issues. General German tax law — such as residence, habitual abode, unlimited tax liability and limited tax liability — is covered in the German knowledge section and linked from here. U.S. citizenship, Green Card status, the Substantial Presence Test and U.S. filing are continued on taxrep.us.
Your Situation
Which Situation Applies to You?
Start with the actual fact pattern. The situation guides connect the relevant German-law foundations with the corresponding U.S. perspective and the bilateral coordination questions that follow.
Moving from the U.S. to Germany
Start of German tax liability, year-of-arrival issues, U.S. income and assets, and coordination with continuing U.S. obligations.
Open guideMoving from Germany to the U.S.
End of German tax liability, a retained German home, limited tax liability, and German issues in the year of departure.
Open guideU.S. Person Living in Germany
Unlimited German tax liability while personal U.S. tax obligations continue.
Open guideKeeping a German Home After Moving Abroad
When an available home in Germany can cause German tax residence and unlimited tax liability to continue after moving abroad.
Open guideHomes in Germany and the United States
If both countries treat the individual as resident under domestic law, treaty residence becomes an additional issue.
Open guideMoving During the Tax Year
Pre- and post-move periods, foreign income, the German progression clause, and the German return for the moving year.
Open guideGerman Tax Perspective
German-Law Foundations Relevant to These Cases
General German tax-law questions are not duplicated in the Germany–U.S. section. They belong in the German knowledge base and are linked directly from here.
Residence Under German Tax Law
When a dwelling creates German tax residence and why no fixed minimum number of presence days is required for residence under § 8 AO.
Read German-law articleHabitual Abode
When actual physical presence in Germany can create unlimited German income tax liability.
Read German-law articleUnlimited German Tax Liability
Beginning, scope and basic principles of unlimited German taxation where a residence or habitual abode exists in Germany.
Read German-law articleLimited German Tax Liability
Which German-source income can remain taxable in Germany after departure.
Read German-law articleEnding German Residence on Departure
When German tax residence actually ends and why an available home can cause unlimited tax liability to continue.
Read German-law articleGermany–U.S. Treaty Residence
Only if both countries treat the individual as resident under domestic law does treaty residence and the Article 4 tie-breaker become relevant.
Read bilateral articleThe Other Side of the Case
U.S. Tax Perspective
For the U.S. tax side, continue on taxrep.us
U.S. citizenship, Green Card status, the Substantial Presence Test, residency starting and termination dates, and U.S. filing are covered there from the U.S. tax perspective.
U.S. Citizens Abroad
Continuing U.S. federal tax and filing obligations after moving to Germany.
Read on taxrep.usU.S. Residency Rules
Green Card status, the Substantial Presence Test, and the start and end of U.S. tax residency.
Read on taxrep.usDual-Status Tax Year
Dual-status und andere U.S.-Filing-Fragen im Jahr eines cross-border change of residence.
Read on taxrep.usRelated Topics
Other Tax Issues When Residence Changes
Residence is the starting point. A move between Germany and the United States can also change the tax treatment of other income and assets.
Germany–U.S. Tax Advice
Planning a Move Between Germany and the United States?
We review the beginning and end of tax residence in both countries, treaty residence and the effects of a change of residence on your other income, Anlagen und Vermögenswerte.
Schedule an Initial Consultation