Tax return after leaving Germany

10 posts in this topic

Hello, I've read many forum topics about this already but think I still need some advice about filing my German tax return. I will have to do my tax return because the tax office already chased me for 2013 :) I filed it in October last year and received the money a few weeks ago. But 2013 isn't the problem because I was a resident in Germany during the whole year.

 

So the situation is as following:

I have worked in Munich from February 2012 until February 2014. Tax returns are done for 2012 and 2013.

I left Germany already in December 2013 to move to Asia. My contract ended in February 2014 because I had about 6 weeks of holidays left in 2013 and didn't want to get it paid out and took a break in between jobs. I moved for the same company but took a local contract in the new country and not as an expat.

 

Before I left I made sure to deregister at the KVR in December. In January I still got paid a month salary in tax klasse 1, in February I received my bonus and a lump sump amount for moving costs in tax klasse 6. I received 2 different Lohnsteuerbescheinigungen for this.

 

My question is: Do I still fill out the normal annex N? Eventhough I wasn't living in Germany while I got those payments in 2014?

Does it even make a difference that I didn't live in Germany in 2014?

And do I have to enter my income in Asia on the tax return?

 

Hope someone can help me out here :)

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Officially, you would have to go through the whole procedure as a non-resident, i.e. as someone with limited tax liability, which would only complicate things unnecessarily.

 

Since there is no connection between the KVR and the Finanzamt, I suggest that you simply do the normal tax return, i.e. pretend that you were resident for a few days in 2014:

 



  • Mantelbogen ESt1A:
    line 13: where it says Wohnort, fill in your new city together with the country, e.g. Tokyo, Japan.
    line 98: fill in your non-German 2014 gross income, it will be used to raise your tax rate on your German income
  • Anlage N: fill in as usual, but put the tax class 6 income into the right-hand column "Lohnsteuerbescheinigung(en) Steuerklasse 6"
  • Anlage Vorsorgeaufwand: fill in as usual

 

However, before you send it, have a look at the tax calculation included with the new version of the ElsterFormular software and only file that tax return if your Asian income wasn't so high so as to raise your German tax rate by so much that you will suddenly have to pay additional tax on top of the tax that you already paid for January and February 2014.

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Hi PandaMunich,

 

Thank you for your answer. I already expected it, but I would have thought it's non of Germany's business what I earn on the other side of the globe if I don't live there anymore. Anyways it is what it is. I'm not directly using the Elster software so I got to find line 98 and see what it does with the tax rate.

 

What would be the difference if I would do a limited tax liability return?

 

Thanks again.

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Since you are not an EU citizen, you wouldn't be allowed to do a tax return at all, i.e. the income tax that your employer already deducted would be the final tax, sorry.

For details please read "4. Antragsveranlagung für EU/EWR-Bürger" in here.

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Thanks for looking into it. My German is not that good and Google translate isn't helping. But this sounds pretty criminal to me...

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What do you mean btw with EU citizen? I'm an EU citizen...just not living in the EU at the moment...

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Sorry, but you would need to be an EU/EEA citizen who is also resident in a EU/EEA country in order to be allowed to do a tax return as somebody with limited tax liability (= beschränkt steuerpflichtig):

 

  • Nach § 50 Abs. 2 Nr. 4 B) i.V.m. Abs. 2 S. 7 EStG kann A als EU-Bürger mit Wohnsitz innerhalb der EU eine Veranlagung zur Einkommensteuer beantragen.

 

The problem is sentence 7 in Absatz 2 of §50 EStG referenced above:

 

  • Satz 2 Nummer 4 Buchstabe b und Nummer 5 gilt nur für Staatsangehörige eines Mitgliedstaats der Europäischen Union oder eines anderen Staates, auf den das Abkommen über den Europäischen Wirtschaftsraum Anwendung findet, die im Hoheitsgebiet eines dieser Staaten ihren Wohnsitz oder gewöhnlichen Aufenthalt haben.

 

 

Just do the normal tax return.

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Thanks for the explanation PandaMunich. The normal tax return sounds the best, I had entered my local salary on the form and it makes no difference to the tax rate. I'll just do some more research and submit it and see what happens. If I remember by that time I'll report back here the outcome.

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Hi Lauyen,

 

Could I ask you a few details on the end of contract and salary/health insurance issues? 

 

1. I have a similar situation: I have 27 unused holidays left. I will leave Germany on February 8, 2019. In order to get the unused holidays paid out, shall I mention to HR that my official termination of contract is March 18, 2019 (that is 27 days after my actual departure)?

 

2. I will also de-register at KVR on February 8, 2019. so it means I should also receive the paid salary for the remaining period February -March 18. Right?

 

3. what about your health insurance? After the de-registration at KVR, it means the health insurance can be terminated also? did you end your health insurance in your case December 2013? then what changes have been made in your paid salary in January 2014 without health insurance?

 

Look forward to your reply. Thank you very much. :)

 

On 2/11/2015, 6:21:51, lauyen said:

Hello, I've read many forum topics about this already but think I still need some advice about filing my German tax return. I will have to do my tax return because the tax office already chased me for 2013 :) I filed it in October last year and received the money a few weeks ago. But 2013 isn't the problem because I was a resident in Germany during the whole year.

 

So the situation is as following:

I have worked in Munich from February 2012 until February 2014. Tax returns are done for 2012 and 2013.

I left Germany already in December 2013 to move to Asia. My contract ended in February 2014 because I had about 6 weeks of holidays left in 2013 and didn't want to get it paid out and took a break in between jobs. I moved for the same company but took a local contract in the new country and not as an expat.

 

Before I left I made sure to deregister at the KVR in December. In January I still got paid a month salary in tax klasse 1, in February I received my bonus and a lump sump amount for moving costs in tax klasse 6. I received 2 different Lohnsteuerbescheinigungen for this.

 

My question is: Do I still fill out the normal annex N? Eventhough I wasn't living in Germany while I got those payments in 2014?

Does it even make a difference that I didn't live in Germany in 2014?

And do I have to enter my income in Asia on the tax return?

 

Hope someone can help me out here :)

 

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Hi @peterinmuc

 

I'm no tax expert like @PandaMunich but I have a couple of tips for you wrt your TT usage.

 

'Mousing over' a poster's user name or avatar will cause a small pop-up info box to appear which shows their number of posts (since mid 2014), the dates they joined and last logged in and buttons to go to their profile or send them a PM (direct message).

 

If the TT user has not logged in since the date of the post, and that date was many, many months ago, it is very unlikely they will read or respond to any posts directed at them.

 

Also, if they or you have not adjusted their or your profile settings to allow private messaging then your message will not reach them, but could appear in full on the 'Latest activity' page!

 

Click on your user name or the menu button at top of page. Select settings at the top of your profile page or go there from the dropdown menu. Then look on the left or top for 'My messenger' and from there select 'Settings' to get to the first of two different Setting areas where you need to select some activation and privacy limitation toggle buttons to change them from the board defaults.

 

HTH

 

2B

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