When leaving Germany, taxes for income in year after leaving?

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cj780
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When leaving Germany, taxes for income in year after leaving?

Post by cj780 »

if one leaves Germany mid-year, do you only pay taxes on the income earned while you were still living in Germany with a valid visa?

for example
* Jan 1 - Jul 1: earn 30k
* leave Germany Jul 1
* Jul 1 to end of year: earn 50k

On what amount do you have to pay for German taxes?

And does this depend on the leaving date (eg March 1 vs Jul 1 vs Sept 1)?

Many thanks in advance
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PandaMunich
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Re: When leaving Germany, taxes for income in year after leaving?

Post by PandaMunich »

cj780 wrote: Wed Aug 14, 2024 10:30 am if one leaves Germany mid-year, do you only pay taxes on the income earned while you were still living in Germany with a valid visa?

for example
* Jan 1 - Jul 1: earn 30k
* leave Germany Jul 1
* Jul 1 to end of year: earn 50k

On what amount do you have to pay for German taxes?

And does this depend on the leaving date (eg March 1 vs Jul 1 vs Sept 1)?
You pay the German income tax rate for 80k€, but only on your German income of 30k€.
This is called Progressionsvorbehalt, for an explanation and an example with numbers, please scroll down to the section "Progressionsvorbehalt" in here: https://expertise.tax/en/faq-german-tax ... /#resident
cj780 wrote: Wed Aug 14, 2024 10:30 am And does this depend on the leaving date (eg March 1 vs Jul 1 vs Sept 1)?
No.
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