# germantax.io

> English-speaking German tax advice for internationals, expats, freelancers and founders — provided by Ratisbona Steuerberatungsgesellschaft mbH, a licensed tax advisory firm in Regensburg, Germany, led by Roland Elias, Steuerberater. Fully digital, Germany-wide.

germantax.io is the international practice of Ratisbona Steuerberatungsgesellschaft mbH (Prüfeninger Straße 52, 93049 Regensburg). Advice and filings are provided in English by licensed German tax advisors (Steuerberater), member of the Steuerberaterkammer Nürnberg. Fees follow the German fee schedule for tax advisors (StBVV). The GTAXio YouTube channel (https://www.youtube.com/@GTAXio) explains German tax topics in English.

Contact: info@ratisbona-steuerberatung.de · +49 941 85099285 · Firm website: https://www.ratisbona-steuerberatung.de

## Pages

- [Home](https://germantax.io/): Overview of the English-speaking tax practice.
- [Services](https://germantax.io/services): Tax returns, ongoing advice, crypto, company formation, relocation and special cases.
- [Fees](https://germantax.io/fees): How fees under the German fee schedule (StBVV) work.
- [About Roland Elias](https://germantax.io/about): The tax advisor behind germantax.io.
- [The Firm](https://germantax.io/firm): Ratisbona Steuerberatungsgesellschaft mbH.
- [FAQ](https://germantax.io/faq): Common questions from international clients.
- [Book a consultation](https://germantax.io/booking): Online booking for a video call in English.
- [Become a client](https://germantax.io/new-client): New client questionnaire.
- [Contact](https://germantax.io/contact): Contact form, email and phone.
- [Free resources](https://germantax.io/resources): GTAXio video explainers.

## Guides: Returns & Relocation

- [The German tax return, explained end to end](https://germantax.io/guides/tax-return-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.
- [Your first tax return in Germany](https://germantax.io/guides/first-tax-return-germany): Who has to file a German tax return, the deadlines, the documents you need, and the deductions internationals most often miss.
- [Gross vs. net salary in Germany](https://germantax.io/guides/gross-vs-net-salary-germany): A breakdown of every deduction between your German employment contract and your bank account: wage tax, social security, church tax and the solidarity surcharge.
- [The solidarity surcharge (Soli) explained](https://germantax.io/guides/solidarity-surcharge-germany): Who still pays the German solidarity surcharge after the 2021 reform, the thresholds that trigger it, and where it still applies in full.
- [How to get a tax refund in Germany](https://germantax.io/guides/tax-refund-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.
- [Income tax rates in Germany, explained](https://germantax.io/guides/tax-rate-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.
- [German tax deadlines: the dates that actually matter](https://germantax.io/guides/tax-deadlines-germany): The German deadlines for mandatory and voluntary returns, advised taxpayers, VAT filings, prepayments and objections.
- [Missed a German tax deadline? What to do now](https://germantax.io/guides/missed-tax-deadline-germany): What happens after a late German tax return, how penalties differ, and why acting before the tax office writes is usually better.
- [Moving to Germany: your practical tax checklist](https://germantax.io/guides/moving-to-germany-tax-checklist): The tax steps to handle when relocating to Germany: registration, tax ID, payroll, foreign accounts and first-year records.
- [Leaving Germany: your final tax return and tax checklist](https://germantax.io/guides/leaving-germany-tax-return): Tax steps before and after leaving Germany, including deregistration, final payroll, refunds, foreign address and continuing German income.
- [Relocation costs and your German tax return](https://germantax.io/guides/relocation-costs-germany): Which work-related moving costs may reduce German tax and what international employees should document.
- [Home office tax deductions in Germany](https://germantax.io/guides/home-office-tax-germany): The difference between the home-office daily allowance and a dedicated room, plus records employees and freelancers need.
- [How to read a German tax assessment notice](https://germantax.io/guides/tax-assessment-germany): How to check a Steuerbescheid, understand deviations and protect the short objection deadline.
- [ELSTER for expats: what the German tax portal does](https://germantax.io/guides/elster-for-expats): How to register for ELSTER, which tax tasks it handles, and why portal access is not the same as tax advice.
- [Received a letter from the German tax office? What to do now](https://germantax.io/guides/letter-from-tax-office-germany): How to read a letter from the German tax office, which deadlines run, and when an objection (Einspruch) or professional help makes sense.

## Guides: International Tax

- [Tax ID, tax number, VAT number: which is which](https://germantax.io/guides/tax-id-germany): 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.
- [Tax classes in Germany, explained in English](https://germantax.io/guides/tax-classes-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.
- [Church tax in Germany — and how to stop paying it](https://germantax.io/guides/church-tax-germany): Who pays German church tax, how much it costs, how internationals end up registered by accident, and the exact procedure for leaving.
- [Double taxation in Germany: how treaty relief works](https://germantax.io/guides/double-taxation-germany): How Germany taxes cross-border income, what tax treaties actually do, and why foreign tax is not always credited euro for euro.
- [Tax residency in Germany: when worldwide income enters the picture](https://germantax.io/guides/tax-residency-germany): How a German home, habitual presence and treaty tie-breakers affect tax residence and worldwide income.
- [Foreign income in a German tax return](https://germantax.io/guides/foreign-income-germany): What German residents must report from abroad, how treaty relief works, and which documents prevent delays.

## Guides: Business & VAT

- [VAT number in Germany: what it is and how to get one](https://germantax.io/guides/vat-number-germany): How to obtain a German VAT ID, when you need one, and why it is different from your tax ID and tax number.
- [German VAT registration for foreign businesses](https://germantax.io/guides/vat-registration-germany): When a foreign company needs German VAT registration, which transactions trigger it, and what to prepare before applying.
- [Reverse charge in Germany: who reports the VAT?](https://germantax.io/guides/reverse-charge-germany): A practical English guide to German reverse charge invoices, EU business services and the checks suppliers must make.
- [German VAT returns and advance filings explained](https://germantax.io/guides/vat-return-germany): How German advance VAT returns work, what goes into them, and why filing and payment are two separate deadlines.
- [The German small business VAT rule for freelancers and founders](https://germantax.io/guides/small-business-rule-germany): How the Kleinunternehmer rule works, what it changes on invoices, and when opting for normal VAT may be better.

## Guides: Freelancers & Founders

- [Taxes for freelancers and the self-employed in Germany](https://germantax.io/guides/freelance-tax-germany): 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.
- [How to register as a freelancer in Germany](https://germantax.io/guides/freelancer-registration-germany): The tax registration questionnaire, tax number, VAT choices and first prepayments for international freelancers.
- [Freiberufler or Gewerbe? The German classification explained](https://germantax.io/guides/freiberufler-vs-gewerbe): How Germany distinguishes liberal professions from trades and why the answer changes registration, accounting and trade tax.
- [Trade tax in Germany for sole traders and companies](https://germantax.io/guides/trade-tax-germany): Who pays German trade tax, how municipalities affect the burden, and how sole traders may receive income-tax relief.
- [Quarterly tax prepayments in Germany](https://germantax.io/guides/tax-prepayments-germany): Why the tax office sets prepayments, how they are adjusted, and how freelancers avoid the second-year cash-flow shock.
- [Business expenses freelancers can deduct in Germany](https://germantax.io/guides/tax-deductions-freelancers-germany): Common German business expenses, mixed-use costs, documentation and the difference between immediate deduction and depreciation.
- [German invoicing rules for freelancers and companies](https://germantax.io/guides/invoicing-rules-germany): The mandatory details on German invoices, VAT wording, numbering and corrections for domestic and international clients.

## Guides: Inheritance & Property

- [Inheritance tax in Germany for international families](https://germantax.io/guides/inheritance-tax-germany): Who is exposed to German inheritance tax, how relationship-based allowances work, and what international heirs should do first.
- [Gift tax in Germany: lifetime transfers and reporting](https://germantax.io/guides/gift-tax-germany): How German gift tax applies to money, property and family transfers, including repeated allowances and cross-border gifts.
- [Property tax in Germany after the Grundsteuer reform](https://germantax.io/guides/property-tax-germany): How German annual property tax is calculated, why the 2025 reform changed notices, and what foreign owners should check.
- [German property transfer tax for international buyers](https://germantax.io/guides/property-transfer-tax-germany): When German real estate transfer tax arises, what forms part of the tax base, and which buyer costs are separate.

## Guides: Investing & Exit

- [Crypto taxes in Germany](https://germantax.io/guides/crypto-tax-germany): How Germany taxes crypto: the one-year holding period, the exemption limit, staking and lending, DeFi, and what to report from foreign exchanges.
- [Capital gains tax in Germany (Abgeltungsteuer)](https://germantax.io/guides/capital-gains-tax-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.
- [Rental income tax in Germany for foreign owners](https://germantax.io/guides/rental-income-tax-germany): How Germany taxes rent from German property, deductible costs, depreciation and filing duties for owners living abroad.
- [Selling property in Germany and the ten-year rule](https://germantax.io/guides/selling-property-germany): When a private German property sale is taxable, how the ten-year period works, and the owner-occupation exception.
- [ETF taxes in Germany: distributions, gains and Vorabpauschale](https://germantax.io/guides/etf-tax-germany): How German residents are taxed on distributing and accumulating ETFs, partial exemptions, foreign brokers and losses.
- [German exit tax: what founders and shareholders must know](https://germantax.io/guides/exit-tax-germany): When moving abroad can trigger German tax on unrealised company gains, who is exposed and what must be planned before departure.
- [RSUs, stock options and ESPP: how Germany taxes tech compensation](https://germantax.io/guides/rsu-stock-options-tax-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.

## Locations

- [English-speaking tax advisor in Germany](https://germantax.io/english-speaking-tax-advisor): Cities we serve.
- [Berlin](https://germantax.io/english-speaking-tax-advisor/berlin): German tax advice in English for Berlin: tech employees with stock options, freelancers, startup founders and newly arrived internationals. Fully digital, nationwide.
- [Munich](https://germantax.io/english-speaking-tax-advisor/munich): German tax advice in English for Munich: engineers and specialists on relocation packages, self-employed consultants, and investors with property or portfolio income.
- [Frankfurt](https://germantax.io/english-speaking-tax-advisor/frankfurt): German tax advice in English for Frankfurt: banking and consulting professionals, assignees on international secondments, bonus and carried-interest taxation, investment income.
- [Hamburg](https://germantax.io/english-speaking-tax-advisor/hamburg): German tax advice in English for Hamburg: employees in logistics, media and maritime business, freelancers, and internationals filing their first German tax return.
- [Regensburg (our office)](https://germantax.io/english-speaking-tax-advisor/regensburg): Ratisbona Steuerberatungsgesellschaft mbH in Regensburg: German tax advice in English for internationals, in person at Prüfeninger Straße 52 or by video call.

## Optional

- [Full content for LLMs](https://germantax.io/llms-full.txt): All guides and FAQs as plain markdown.
- [Imprint](https://germantax.io/legal/imprint): Legal disclosure.
- [Privacy](https://germantax.io/legal/privacy): Privacy policy.