Which tax office is responsible for me?
The jurisdiction of the tax office is determined by your place of residence in Germany. If you have multiple residences (e.g. due to maintaining two households), the residence where the family mainly stays is decisive for married couples. For single individuals, the residence where they mainly stay is decisive. This can also be a modest accommodation, e.g. a furnished room during a period of employment or training away from home.
The decisive factor is the place of residence at the time of submission of the tax return, i.e. if you move during the year, the tax office at your new place of residence is responsible.
If you have separated from your spouse, the tax office that was first involved with the tax case is responsible. It is therefore decisive which spouse submitted their tax return first. Only in the case of individual assessment is the respective tax office at the spouse's place of residence responsible.
If you live abroad as a pensioner and only receive income from pensions from Germany, you must submit your tax return to the Neubrandenburg Tax Office (Pensioners Abroad - RiA) in Mecklenburg-Vorpommern.
If you earn additional income alongside your pension income, another tax office may be responsible. In case of doubt, please contact the Neubrandenburg Tax Office (Pensioners Abroad - RiA).
The following cases must be distinguished for determining jurisdiction:
A. The employee does not earn any income in Germany after moving abroad
In these cases, there is no change from unlimited to limited tax liability due to the absence of limited taxable income. For the assessment periods of unlimited tax liability, jurisdiction remains with the tax office of the last place of residence.
B. The employee continues to earn income in Germany after moving abroad
If the employee only earns domestic income in the year of moving abroad, the tax office of the last place of residence is still responsible in the year of moving abroad.
If the employee continues to earn domestic income after the year of moving abroad, the jurisdiction for the assessment of limited tax liability is determined according to § 50 para. 2 EStG (business establishment tax office) or § 19 para. 2 AO. The tax office then responsible is also responsible for the previous assessment periods in which unlimited tax liability existed. Administrative procedures already started may be continued by the previously responsible tax office if necessary.
