German Tax for Individuals
German tax returns and tax advice for individuals
We prepare German individual income tax returns and advise on employment income, self-employment, investments, real estate, pensions, shareholdings, foreign income and cross-border tax matters.
Personal tax liability
Who is subject to German income tax
Individuals who have a residence or habitual abode in Germany are generally subject to unlimited German income tax liability. As a result, their worldwide income is generally relevant for German income tax purposes.
In addition to German employment income, this can include foreign investment income, pensions, rental income, self-employment income and income from company interests.
Where another country is involved, it is also necessary to determine which country has taxing rights under domestic law and the applicable double tax treaty, and how double taxation is relieved.
Scope of services
Our German tax services for individuals
The scope of the engagement is tailored to your types of income, real estate, investments, company interests, personal circumstances and international connections.
German income tax return
Preparation of the annual German individual income tax return for individuals and families.
- Employment income and wage tax certificates
- Special expenses and extraordinary expenses
- Employment-related deductions
- Electronic filing with the Finanzamt
Employees
German tax advice on employment income, bonuses, severance payments, employee equity and cross-border employment.
- Salary and taxable benefits
- Home office and employment expenses
- Bonuses and severance payments
- Foreign employers
Investments and brokerage accounts
German tax treatment of bank accounts, shares, bonds, investment funds, company interests and foreign brokerage accounts.
- Dividends and interest
- Capital gains
- Foreign withholding taxes
- Investment funds and German investment tax rules
Real estate
Tax treatment of rental property, owner-occupied property and foreign real estate.
- Rental income and deductible expenses
- Depreciation
- Financing and interest expense
- Private real estate disposals
Pensions and retirement plans
German tax treatment of German and foreign pensions, occupational pension arrangements and private retirement plans.
- German statutory pensions
- Occupational pensions
- Private annuities
- Foreign retirement plans
Self-employed individuals and professionals
German income tax compliance and advice for self-employed individuals and independent professionals.
- Income surplus statements
- Business expenses
- Depreciation
- Private and business allocation
Shareholdings and capital gains
Advice on private interests in German and foreign corporations.
- Dividends and distributions
- Section 17 EStG
- Sale of company interests
- Foreign corporations
Moving to or from Germany
Tax planning and compliance for individuals relocating to Germany or leaving Germany.
- Beginning and end of German tax liability
- Tax treatment in the relocation year
- German exit taxation
- International coordination
Tax proceedings
Assistance with tax-authority questions, tax assessments, amendments, objections and late filings.
- Tax-authority correspondence
- Review of tax assessments
- Objections and amendment requests
- Late tax returns
Filing and assessment
How a German income tax return works
Clients
Who this service is designed for
Employees, married couples, families and retirees with German income tax obligations.
Individuals with residence, employers, workdays or income in more than one country.
Individuals with brokerage accounts, company interests or real estate in Germany or abroad.
Self-employed professionals, shareholders and executives with more complex income or ownership structures.
Working together
From documents to the tax assessment
Initial review
We gather information about residence, family status, income, real estate, investments, company interests and international connections.
Secure upload
You provide wage tax certificates, bank and brokerage statements, real-estate documents and other records through the secure data room.
Preparation and review
We prepare the German tax return, review the tax treatment and resolve any outstanding questions with you.
Filing and follow-up
We file the return, assist with tax-authority questions and review the subsequent German tax assessment.
Cross-Border Tax
Individuals with international connections
Where an individual moves countries or has foreign income, international brokerage accounts, real estate, pensions or company interests, we coordinate the German income tax position with the tax obligations in the other country.
Germany–Switzerland
Coordinated advice for individuals with residence, employment, real estate, pensions or company interests in Germany and Switzerland.
- Residence and double tax treaty
- Cross-border workers and workdays
- Real estate and rental income
- Pensions and retirement arrangements
Germany–United States
Coordination of the German income tax return with U.S. tax, U.S. information reporting and the Germany–U.S. tax treaty.
- U.S. citizens and Green Card holders
- German and U.S. tax returns
- Foreign Tax Credits, FBAR and Form 8938
- U.S. brokerage accounts, pensions and companies
Frequently asked questions
German income tax for individuals
Who has to file a German income tax return?
What income must be reported in Germany?
Do foreign bank and brokerage accounts have to be reported in Germany?
How is foreign real estate treated for German tax purposes?
Can you review my German tax assessment?
Do you also handle complex cross-border cases?
Contact
Let us discuss your German tax return.
During the initial consultation, we review your tax situation, sources of income, available documents, international connections and the expected scope of services.