Other

Am I entitled to German child benefit following my move to Germany?

Everyone needs to meet the eligibility rules to claim child benefit. Eligibility is based on age, educational and residence status of the child, status in the German social system of the parent and other factors.

Can I obtain a deduction for gifts to charity?

If you contribute to an EU or EWR charity you may be entitled to a charitable deduction. Make the payment via wire transfer and obtain a statement from the charitable entity.

Does my spouse or partner need to file a German tax return?

Your spouse or partner would not automatically need to file a German tax return unless they meet the criteria in which an individual must file a tax return or you and your spouse may be eligible to file a joint tax return and to do so would be tax advantageous.

Even if you are personally entitled to tax return support, this will not necessarily mean that Deloitte will be authorized to provide your spouse or partner with the support to file a tax return.

What is the progression clause and what constitutes progression income?

This is income that itself is not subject to direct taxation, but it is included in determining the tax rate, thereby increasing the tax burden.

When am I eligible to file a joint return (joint taxation) with my spouse and how do I make the election?

In Germany, you can file either jointly (joint taxation) with your spouse (or registered partner) or separately (separate taxation) within a joint filing.

You are eligible to file jointly if you meet the following conditions:

You are married or part of a registered partnership at any point during the calendar year
Your spouse is a German tax resident or if you are an EU/EEA citizen and your spouse lives in an EU/EEA member state. In the latter case, an election can be made to file a joint return with your spouse. Any foreign income earned by your spouse will also need to be considered as progression income on your German income tax return.

This assessment on whether to file jointly or separately can be made on a year-by-year basis with the income tax return filing.

How do I receive a Tax Identification Number (TIN)

All individuals moving to Germany must register at the town hall (residence office) located at their place of residence. The registration will trigger the issuance of a Tax Identification Number (TIN). The TIN is required when filing the personal income tax return with the German tax authorities.

What is the difference between a Tax Identification Number and a Tax Number and why do I have both?

The Tax Identification Number (TIN) is assigned to each individual and remains with that individual and does not change.

The tax number is assigned by the German tax office depending on which tax office is responsible for your tax filing, where you live, and other criteria. The tax office will automatically assign a separate tax number upon the filing of the tax return, thus, no special registration is necessary with the tax authorities. The number is subject to change if the underlying criteria change (i.e. a different tax office is assigned to your income tax return).