Situation · Germany → U.S.
Moving from Germany to the U.S.
A move from Germany to the United States combines the end or continuation of German tax liability with the possible start of U.S. tax residency. This page connects the relevant German-law foundations with the bilateral coordination issues and the corresponding U.S. perspective.
Your Situation
You Are Moving Your Center of Life from Germany to the U.S.
Several questions typically arise at the same time: When does unlimited German tax liability end? Can German tax residence continue because a home remains available? Which German-source income remains taxable? And when does U.S. tax residency begin?
General German tax law is not duplicated here. This situation page links to the relevant national-law foundations and connects them with the specific Germany–U.S. consequences of the move.
German Foundations
Which German Rules Matter Most When Leaving Germany?
These foundations belong in the German national-law knowledge base and are linked here specifically for this departure scenario.
Terminating German Residence When Moving Abroad
When German tax residence actually ends and what it means if a home remains available.
Read German-law articleLimited German Tax Liability
Which German-source income can remain taxable in Germany after unlimited German tax liability has ended.
Read German-law articleGerman Exit Tax
A move to the United States can also trigger German exit taxation where significant shareholdings are involved.
Read articleBilateral Coordination
What Changes in the Year of Departure Between the Two Systems?
End of German Tax Liability
The actual termination of German residence and the presence facts are decisive. The move can occur during the calendar year.
German Home Remains Available
A home that remains available at all times can cause unlimited German tax liability to continue even while the individual is living in the United States.
Start of U.S. Tax Residency
Alongside the German departure analysis, the start of U.S. tax residency must be determined under U.S. law.
Home Available in Both Countries
If both countries treat the individual as resident under domestic law, treaty residence and the tie-breaker rules can become decisive.
Read treaty residence guideGerman-Source Income After the Move
German real estate, shareholdings and other German-source income can remain taxable in Germany after the move.
Documenting the Year of Departure
The departure date, termination of residence, income, shareholdings and the start of U.S. residency should be documented carefully for both tax returns.
Before and After the Move
Which Assets and Income Items Require Special Attention?
The Other Side of the Case
U.S. Tax Perspective
For the start of U.S. tax residency, continue on taxrep.us
Beginn der U.S.-Steueransässigkeit, Green Card, Substantial Presence Test, Dual-Status-Jahr und die erste U.S.-Tax Return werden auf taxrep.us aus U.S.-Sicht behandelt.
German Moving to the United States
The direct U.S. counterpart to this situation: the start of U.S. residency, treatment of the moving year and U.S. filing.
Open U.S. situation guideU.S. Residency Rules
Green Card, Substantial Presence Test sowie Beginn der U.S.-Steueransässigkeit.
Read on taxrep.usMoving-Year U.S. Tax Return
Resident and nonresident periods and possible dual-status issues.
Open U.S. topic hubRelated Topics
Related Topics When Moving to the U.S.
Germany–U.S. Tax Advice
Moving from Germany to the U.S.?
We coordinate the end of German tax liability, possible German exit taxation, continuing German-source income and the start of U.S. tax residency.
Schedule an Initial Consultation