Situation · U.S. → Germany
Moving from the U.S. to Germany
A move from the United States to Germany combines German residency and tax issues with continuing U.S. obligations. This page walks through the situation and connects the relevant German-law foundations with the U.S. perspective and the bilateral coordination issues.
Your Situation
You Are Moving Your Center of Life from the U.S. to Germany
Several questions typically arise at the same time: When does unlimited German tax liability begin? Which U.S. income and assets become relevant in Germany? Which U.S. obligations continue? And when does the Germany–U.S. tax treaty become relevant for coordination?
General German tax law is not duplicated here. Instead, this situation page links to the relevant German-law articles and connects them with the specific cross-border consequences.
German Foundations
Which German Rules Matter Most When Moving to Germany?
These foundations belong in the German national-law knowledge base. For this specific move, they are linked here where they matter.
Residence under German Tax Law
When a dwelling in Germany establishes German tax residence.
Read German-law articleHabitual Abode
When physical presence in Germany can create German tax residence even without a separate dwelling.
Read German-law articleUnlimited German Tax Liability
The scope and consequences of German taxation once unlimited income tax liability begins.
Read German-law articleBilateral Coordination
What Changes in the Year of Arrival Between the Two Systems?
Start of German Tax Liability
The relevant date must be determined based on the actual housing and presence facts. It can occur during the calendar year.
Pre- and Post-Arrival Periods
Income earned before and after unlimited German tax liability begins must be separated by period; pre-arrival income can still matter for German progression-clause purposes.
U.S. Income After the Move
After unlimited German tax liability begins, U.S.-source income becomes part of the German tax analysis; the tax treaty allocates taxing rights.
Home Available in Both Countries
If a home remains available in the United States and both countries treat the individual as resident, treaty residence becomes an additional issue.
Read treaty residence guideForeign Taxes
Taxes already imposed in the United States must be coordinated with German taxation. Depending on the type of income, foreign tax credit or exemption mechanisms may apply.
Documenting the Move
The arrival date, housing situation, income and U.S. taxes already paid should be documented carefully for the first German tax year.
After the Move
Which U.S. Assets Become German Tax Issues?
The Other Side of the Case
U.S. Tax Perspective
For the U.S. tax side, continue on taxrep.us
Whether and to what extent U.S. tax and filing obligations continue after the move depends, among other things, on U.S. citizenship, Green Card status and U.S. residency rules.
U.S. Citizen Moving to Germany
The direct U.S. counterpart to this situation: continuing U.S. tax liability, filing and cross-border coordination.
Open U.S. situation guideU.S. Citizen mit Residence in Deutschland
Continuing U.S. tax and filing obligations after the move.
Read on taxrep.usU.S. Residency & Moving
Green Card status, the Substantial Presence Test, and the start and end of U.S. tax residency.
Open U.S. topic hubRelated Topics
Related Topics When Moving from the U.S.
Germany–U.S. Tax Advice
Moving from the U.S. to Germany?
We coordinate the start of German tax liability, the year of arrival, U.S. income and assets, and continuing U.S. obligations.
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