Before departure
Save payroll records, notify relevant authorities of a reliable address and document the exact move date. Review whether a German bank account should remain open for refunds and payments.
The departure-year return
A part-year salary often creates a refund, while post-departure income can affect the treaty calculation. German-source rent, business income or property gains may remain taxable after non-residence begins.
- Deregistration and travel proof.
- Final wage statement.
- Post-move foreign income documents.
- German assets and ongoing contracts.
Do not miss later correspondence
Tax notices continue to carry short objection deadlines. Use a dependable postal route or authorised recipient and check the final assessment.
Frequently asked
Can I file after leaving Germany?
Yes. A German return can be prepared and filed from abroad.
Do I need a German bank account for a refund?
A suitable SEPA account can generally be used.
Does deregistration end German tax residence immediately?
The real availability of a home and living facts matter, not deregistration alone.
This guide is general information on German tax law, not advice on your individual case. Rules and figures change with each tax year.