So between the CARES stimulus and the child tax credit, I may well end up with a pretty substantial negative income tax from the USA for 2020, it makes up for the mountains of tax filings and FBARs over the last ten years. Does anyone know whether this would represent taxable income in Germany? I guess that welfare payments are exempted by the Tax Treaty, but I have no idea what this would really qualify as. I suppose there is no way for the German Finanzämter to learn about it, but I'd like to have a decent legal argument if possible.