Tax status upon leaving Germany

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I left Germany 12 months ago. I am in the process of submitting my last ever taxes in Germany - for the 2013 financial year. I asked my accountant to declare myself as "no longer a tax resident" in Germany to ensure the German taxman doesn't start looking for me in the future. But he says it is not his obligation to do this.

 

Can anyone please tell me if and how I need to inform the Tax department that I have left the country and am no longer eligible for tax contributions?

 

Please note that I DID inform my local authority in Berlin that I wish to de-register my Abmeldung which was no problem. Is this sufficient for the tax authorities or is there a separate procedure for the Finanzamt?

 

Thank you kindly.

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Here ya go, Manny_P

 

 

As soon as you move away from Germany you are no longer any business of the Finanzamt.

You will have to tax your income in the US the country in which you reside, so, no, you will no longer mention your German Steuernummer in your invoices.

 

Send the Finanzamt a copy of your Abmeldebestätigung, along with the following letter:

 

************************************

 

Sehr geehrte Damen und Herren,

 

ich bin am <insert date you left Germany> aus Deutschland weggezogen und habe dementsprechend meine selbständige Tätigkeit in Deutschland aufgegeben.

 

Mit freundlichen Grüßen

<your signature>

<your name>

 

My edit = the US the country in which you reside

 

You won't find a much fresher answer on TT than one which is less than 18 hours old... which, of course, is even better when it's one which came from PandaMunich.

 

2B

 

ETA: If you were an employee and not occupied in a self-employed or freelance capacity then the word "selbständige" would not apply in your case so you should leave it off that letter.

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Wow. That's a quick response and the exact answer I was hoping for. Thanks 2B and Panda.

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Wow what a quick and comprehensive response. Thanks B 2 U, 2B & 2 PandaMunich 2 :rolleyes:

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Hi Manny,

 

the answer above is of course totally correct. Let me just add one more aspect: in almost all cases when people leave Germany and the tax office is informed about that, they send out a letter to the taxpayer together with a pretty lenghty questionnaire. They are asking all sorts of things (obviously all in German and it can look pretty scare and like a huge and time consuming exercise to deal with). Well what is this all about? they are basically asking if you have any kind of further source of income located in Germany, any investments in Germany, any business in Germany, any home in Germany and so on. So, if you are 100% certain that you have none of the above (lets say, you pack your bag, get on a plane, leave nothing behind and dont even plan to come back in the next 50 years) - it is pretty safe to say that you can answer this letter yourself by ticking all "no, no,no" and send it back. This should do the trick and safe you the heart attack when the letter arrives.

 

Posted by Thomas Zitzelsberger, expattax.de, Toytown advertiser

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On 22/07/2014, 22:02:18, PandaMunich said:

As soon as you move away from Germany you are no longer any business of the Finanzamt.

You will have to tax your income in the US, so, no, you will no longer mention your German Steuernummer in your invoices.

 

On 24/07/2014, 17:20:39, Zitzelsberger said:

the answer above is of course totally correct. Let me just add one more aspect: in almost all cases when people leave Germany and the tax office is informed about that, they send out a letter to the taxpayer together with a pretty lenghty questionnaire. They are asking all sorts of things (obviously all in German and it can look pretty scare and like a huge and time consuming exercise to deal with). Well what is this all about? they are basically asking if you have any kind of further source of income located in Germany, any investments in Germany, any business in Germany, any home in Germany and so on. So, if you are 100% certain that you have none of the above (lets say, you pack your bag, get on a plane, leave nothing behind and dont even plan to come back in the next 50 years) - it is pretty safe to say that you can answer this letter yourself by ticking all "no, no,no" and send it back. This should do the trick and safe you the heart attack when the letter arrives.

 

These didn’t apply to me unfortunately. Well, I must still thank you guys for sharing the info though :-)

 

I was expecting I could get out of this whole system and I have nothing to do with the Finanzamt any longer, but it seems not.

Just sent a mail to the Finanzamt telling that I leave Germany in a few weeks and quit freelancing completely, then they say

 

hat der Unternehmer seine gewerbliche oder berufliche Tätigkeit nie in einem Teil des Kalen-derjahres ausgeübt, d.h. die Tätigkeit endet vor dem 31.12., ist die Umsatzsteuererklärung für das Kalenderjahr einen Monat nach Beendigung der gewerblichen oder beruflichen Tätig-keit abzugeben (§ 18 Abs. 3 Satz 2 i.V.m. § 16 Abs. 3 UStG). Im Hinblick darauf, dass der Betrieb eingestellt wurde und sich dadurch weitere steuerliche Folgen ergeben, bitte ich Sie, die 

• Umsatzsteuererklärung 2018 

• Einkommensteuererklärung 2018 

• Einnahmeüberschussrechnung 2018 

bis spätestens 28.12.2018 abzugeben. 

 

Now I’m reading the ELSTER wiki and wondering which section I should follow.

Does anyone have similar experience? Did you do all the things by yourself or is it better to hire a Steuerberater?

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29 minutes ago, expatfj said:

Now I’m reading the ELSTER wiki and wondering which section I should follow.

 

"--> Self-employed, turnover under 17,500€: scroll down to turquoise section for self-employed Kleinunternehmer. Mandatory completely electronic submission!

--> Self-employed, turnover over 17,500€, charges 19% VAT in all his/her invoices: scroll down to green section. Mandatory completely electronic submission!"

 

This is very high on the Wiki, so you should have read it. 

 

29 minutes ago, expatfj said:

Does anyone have similar experience? Did you do all the things by yourself or is it better to hire a Steuerberater?

 

You can only decide that yourself, the costs for the tax consultant are a business expense, so reduce your taxable profit. 

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Thanks someonesdaughter.

Yeah I did read that part of course, but it seems I just can’t follow either.
When I log in to Elster and try to start declaring, following either green or turquoise section, year 2011 - 2017 are the only options. There’s no 2018.
I guess you can select 2018 as soon as 2019 comes, but they are telling me to do this by 28.12.2018.

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It normally gets updated in the first few weeks of the year.  You can really only deliver it using what's there, or by hand I suppose.  You might want to send them a letter telling them that.  (Unless there's any specific versions for a shutdown perhaps - don't know).

 

I've actually just stopped though not moving and assumed I had the normal timetable...but if I can do it now, much better :).

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4 hours ago, expatfj said:

Thanks someonesdaughter.

Yeah I did read that part of course, but it seems I just can’t follow either.
When I log in to Elster and try to start declaring, following either green or turquoise section, year 2011 - 2017 are the only options. There’s no 2018.
I guess you can select 2018 as soon as 2019 comes, but they are telling me to do this by 28.12.2018.

 

I'm actually not sure what the Finanzamt is asking for. When exactly did you start your self-employment, did you already do your tax return "2018" for the year 2017? 

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Thanks swimmer, yeah I guess I’ll need to contact them again and ask what exactly I should do. (and am looking for a template or something to see what to write to them in German :P

 

Thanks again someonesdaughter.

I started freelancing in July 2016. and yes I already did the tax return for the year 2017. So I think they’re talking about the year 2018 this time. as they say

• Umsatzsteuererklärung 2018 

• Einkommensteuererklärung 2018 

• Einnahmeüberschussrechnung 2018 

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