Leaving Germany in the first half of the year
Posted: Fri Jul 18, 2025 11:34 am
Hello
Let's say you leave Germany at the end of January 2026 and move to another EU country where you get a regular job and start paying tax income and social things there. For January you are still getting salary from regular employment in Germany, but after January and to end of the year you are living, working and have address in another country.
How are you treated from the Finanzamt in that case? As being tax resident in Germany for the whole year, e.g. must you send tax income statement at the end of 2026 with all German and foreign income?
Or is it from german tax perspective better, to leave at the end of the 2025?
I don't have any other deductibles, besides Arbeitszimmer, however I could expect a severance package paid out at the end. Can the Fünftelregelung be used in case you would leave Germany after January?
Thank you
Let's say you leave Germany at the end of January 2026 and move to another EU country where you get a regular job and start paying tax income and social things there. For January you are still getting salary from regular employment in Germany, but after January and to end of the year you are living, working and have address in another country.
How are you treated from the Finanzamt in that case? As being tax resident in Germany for the whole year, e.g. must you send tax income statement at the end of 2026 with all German and foreign income?
Or is it from german tax perspective better, to leave at the end of the 2025?
I don't have any other deductibles, besides Arbeitszimmer, however I could expect a severance package paid out at the end. Can the Fünftelregelung be used in case you would leave Germany after January?
Thank you