(2023) When must Form AUS be completed?

You must complete Form AUS if you have received income from abroad and it is income

1. that is taxable in Germany and foreign taxes are to be credited against German income tax, or 
2. that is tax-free in Germany due to a double taxation agreement, but affects the tax rate on your domestic income without being taxed itself. This income is subject to the progression clause, meaning the income is included in the calculation of the tax rate to be applied to the taxable income.

Important exceptions:

1. Foreign income from employment must generally only be declared in Forms N and N-AUS, unless you wish to have foreign taxes credited. In this case, the foreign income and the foreign tax paid on it must also be declared in Form AUS.
2. All other foreign income must always be declared in the tax return if it is taxable in Germany. This applies to all taxable income from the following types of income:
• Business,
• Self-employment,
• Agriculture,
• Pensions,
• Other income,
• Rental and leasing.