Grundfreibetrag when moving abroad part year

[applepenpineapple 68]

In a scenario when moving out of Germany during part of the year, how is the 10k Grundfreibetrag on self employment income and the 801€ Pauschale on investment income applied or calculated? Is it fully, partially, or none at all?

 

How would those deductions work together with an election to tax investment income as earned income (Günstigerprüfung), in case the effective tax rate would be less? Is it checkbox line 4 on Anlage KAP? Finanzamt only applies if it's actually cheaper?

 

I assume the amounts entered into Anlage WA-ESt of income from the period after moving out of Germany would have a progression effect on such an election?

 

Is the extended unlimited liability after moving abroad out of Germany only for German citizens and some special cases, and not for a typical foreign national self employed person?

[applepenpineapple 68]

I entered some numbers into Elster Online and it gave some solutions to my questions, although I don't know if it's correct.

 

• Elster Online seems to give the full Grundfreibetrag and Pauschale even if I enter part year residence in Anlage WA-ESt.
• Günstigerprüfung seems to work together with Progressionsvorbehalt from line 6 Anlage WA-ESt.
• A large negative number in line 6 can wipe out all German tax to zero (even the German tax on investment income), by using Günstigerprüfung to move investment income into ordinary income, so that a negative Progressionsvorbehalt from line 6 can affect all types of income. It seems to work even if the Günstigerprüfung would be more expensive had there been no negative WA-ESt.  Seems like a good case to realize some capital losses after leaving Germany, assuming Elster Online is doing it right (unless it's completely wrong).

 

Instead of WA-ESt, if I enter a large negative number into Anlage AUS line 36 (Nach DBA steuerfreie Einkünfte / Progressionsvorbehalt), for use with foreign real property (e.g. land use), Elster Online also zeros the taxes.

 

The Bayern Finanzamt online Progressionsvorbehalt calculator also allows negative amounts to reduce taxes to zero.

https://www.finanzamt.bayern.de/Informationen/Steuerinfos/Steuerberechnung/Progressionsvorbehalt/Ergebnis.php?JAHR=2023&TARIF=1&ZVE=20000&PE=-20000&submit=calculate+income+tax&f=LfSt&c=n&d=x&t=x