Residence registration for my non-working spouse

Hello

I wonder if you can help. I have looked through the posts but none deal specifically with my problem.

My husband is a student in the UK but will be living with me most of the time in Germany. He will not be 'expat' and for correspondance purposes will be still living in the UK. I will be fully expat and will declare this to the HMRC. My husband earns a tax free grant from the UK.

However we want to take advantage of the tax code (III) which we will get if I am working and he is not. Does he need to register his presence in Germany? Is it legal if I take the tax code III, even if he receives a grant from the UK and is not expat for tax purposes in the UK (even though he is a non tax payer due to his grant being tax free and he earns no other income)

I am confused and don't want to do anything illegal. I thought it best to ask on here for advice on this one before we go as we don't speak enough german to explain this to the authorities.

Thanks

Fibi

Not expert advice here, but I don't see how you wouldn't run into problems without him registering in Germany if he actually lives here, and the fine for failing to register would be the least of your problems- what happens at tax time if a false tax return is filed, or one not at all because of the sort of charade you have described? Especially with the UK not being in Schengen, I would think something like this would not work.

Might make sense to consult an attorney about the legal and tax consequences of your situation.

Good luck...

Your spouse must be resident in the country to get the tax advantage of being married. Therefore, he must register...or you will be paying a higher rate of tax and treated as a singleton.

Mr N has it in one.