Guides
German tax, explained in English
Direct, practical answers to the German tax questions internationals, founders and investors ask us most.
Start with the situation that matches yours. Each guide explains what matters in practice, which records to keep and where a seemingly simple German rule becomes an international tax question. No account and no email address are required.
Returns & Relocation
15 guidesTax return in Germany
Who has to file a German tax return, who should file voluntarily, the deadlines, the documents you need, and the deductions internationals most often miss.
Read the guideYour first tax return
Who has to file a German tax return, the deadlines, the documents you need, and the deductions internationals most often miss.
Read the guideGross vs. net salary
A breakdown of every deduction between your German employment contract and your bank account: wage tax, social security, church tax and the solidarity surcharge.
Read the guideThe solidarity surcharge
Who still pays the German solidarity surcharge after the 2021 reform, the thresholds that trigger it, and where it still applies in full.
Read the guideTax refund in Germany
Can you get a tax refund in Germany? Who typically gets money back, how long the refund takes, how far back you can claim, and what students and leavers should know.
Read the guideIncome tax rates in Germany
How German income tax rates work: the basic allowance, the progressive zones up to the top rate, marginal vs. average rate, and what else comes off your salary.
Read the guideGerman tax deadlines
The German deadlines for mandatory and voluntary returns, advised taxpayers, VAT filings, prepayments and objections.
Read the guideMissed a tax deadline?
What happens after a late German tax return, how penalties differ, and why acting before the tax office writes is usually better.
Read the guideMoving to Germany checklist
The tax steps to handle when relocating to Germany: registration, tax ID, payroll, foreign accounts and first-year records.
Read the guideLeaving Germany tax return
Tax steps before and after leaving Germany, including deregistration, final payroll, refunds, foreign address and continuing German income.
Read the guideRelocation tax deductions
Which work-related moving costs may reduce German tax and what international employees should document.
Read the guideHome office deductions
The difference between the home-office daily allowance and a dedicated room, plus records employees and freelancers need.
Read the guideGerman tax assessment
How to check a Steuerbescheid, understand deviations and protect the short objection deadline.
Read the guideELSTER for expats
How to register for ELSTER, which tax tasks it handles, and why portal access is not the same as tax advice.
Read the guideLetter from the Finanzamt
How to read a letter from the German tax office, which deadlines run, and when an objection (Einspruch) or professional help makes sense.
Read the guideInternational Tax
6 guidesYour German tax ID
The difference between the Steueridentifikationsnummer, the Steuernummer and the VAT ID, how to get each one, and what to do if your tax ID letter never arrived.
Read the guideTax classes in Germany
What the six German tax classes mean, which one you are in, how married couples should combine III/V or IV/IV, and how to change your class.
Read the guideChurch tax and how to leave
Who pays German church tax, how much it costs, how internationals end up registered by accident, and the exact procedure for leaving.
Read the guideDouble taxation in Germany
How Germany taxes cross-border income, what tax treaties actually do, and why foreign tax is not always credited euro for euro.
Read the guideTax residency in Germany
How a German home, habitual presence and treaty tie-breakers affect tax residence and worldwide income.
Read the guideForeign income in Germany
What German residents must report from abroad, how treaty relief works, and which documents prevent delays.
Read the guideBusiness & VAT
5 guidesVAT number in Germany
How to obtain a German VAT ID, when you need one, and why it is different from your tax ID and tax number.
Read the guideVAT registration for foreign businesses
When a foreign company needs German VAT registration, which transactions trigger it, and what to prepare before applying.
Read the guideReverse charge in Germany
A practical English guide to German reverse charge invoices, EU business services and the checks suppliers must make.
Read the guideGerman VAT returns
How German advance VAT returns work, what goes into them, and why filing and payment are two separate deadlines.
Read the guideSmall business VAT rule
How the Kleinunternehmer rule works, what it changes on invoices, and when opting for normal VAT may be better.
Read the guideFreelancers & Founders
7 guidesTaxes for freelancers
How freelancers pay taxes in Germany: registering with the tax office, Freiberufler vs. trade, VAT and the small business rule, quarterly prepayments and deductible costs.
Read the guideRegister as a freelancer
The tax registration questionnaire, tax number, VAT choices and first prepayments for international freelancers.
Read the guideFreiberufler vs. Gewerbe
How Germany distinguishes liberal professions from trades and why the answer changes registration, accounting and trade tax.
Read the guideTrade tax in Germany
Who pays German trade tax, how municipalities affect the burden, and how sole traders may receive income-tax relief.
Read the guideGerman tax prepayments
Why the tax office sets prepayments, how they are adjusted, and how freelancers avoid the second-year cash-flow shock.
Read the guideFreelancer tax deductions
Common German business expenses, mixed-use costs, documentation and the difference between immediate deduction and depreciation.
Read the guideGerman invoicing rules
The mandatory details on German invoices, VAT wording, numbering and corrections for domestic and international clients.
Read the guideInheritance & Property
4 guidesInheritance tax in Germany
Who is exposed to German inheritance tax, how relationship-based allowances work, and what international heirs should do first.
Read the guideGift tax in Germany
How German gift tax applies to money, property and family transfers, including repeated allowances and cross-border gifts.
Read the guideProperty tax in Germany
How German annual property tax is calculated, why the 2025 reform changed notices, and what foreign owners should check.
Read the guideProperty transfer tax
When German real estate transfer tax arises, what forms part of the tax base, and which buyer costs are separate.
Read the guideInvesting & Exit
7 guidesCrypto taxes in Germany
How Germany taxes crypto: the one-year holding period, the exemption limit, staking and lending, DeFi, and what to report from foreign exchanges.
Read the guideCapital gains tax in Germany
How Germany taxes capital gains, dividends and interest: the flat withholding tax, the saver's allowance, ETF partial exemption, foreign brokers and how to reclaim tax.
Read the guideRental income tax
How Germany taxes rent from German property, deductible costs, depreciation and filing duties for owners living abroad.
Read the guideSelling German property
When a private German property sale is taxable, how the ten-year period works, and the owner-occupation exception.
Read the guideETF taxes in Germany
How German residents are taxed on distributing and accumulating ETFs, partial exemptions, foreign brokers and losses.
Read the guideGerman exit tax
When moving abroad can trigger German tax on unrealised company gains, who is exposed and what must be planned before departure.
Read the guideRSUs & stock options in Germany
How German tax applies to RSUs, stock options and ESPPs at vesting, exercise and sale — and how to avoid double taxation after moving countries.
Read the guideStill not sure how it applies to you?
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