(2024) Welche Regelungen gelten für Angehörige des öffentlichen Dienstes im Ausland ausserhalb der EU?

For civil servants and public sector employees residing abroad, the following rules apply:

• Individuals with unlimited income tax liability also include German nationals who (1) do not have a residence or habitual abode in Germany and (2) are employed by a German legal entity under public law and receive wages from a German public fund, as well as household members who are German nationals or have no income or only income that is exclusively subject to income tax in Germany. This includes all persons with diplomatic or consular status.
• Upon application, natural persons who do not have a residence or habitual abode in Germany are also treated as having unlimited income tax liability, provided they have domestic income within the meaning of § 49. This includes persons without diplomatic or consular status who apply to be treated as having unlimited tax liability (§ 1 para. 3 EStG). Only if the residence is in an EU/EEA state are they entitled to both personal and family-related tax benefits.