Field help: (2021) Did you reside abroad for the whole year or part of the year 2021?

Tick this box if you lived abroad for part or all of the year 2021.

If you do not have a residence or do not habitually reside in Germany, you will be treated as subject to unlimited income tax upon application if at least 90% of your income is subject to German income tax or if the income not subject to German income tax in 2021 does not exceed 9.744 Euro.

If you resided partially in Germany and partially abroad during the tax year, you were not subject to unlimited tax liability in Germany for the entire year. For the time you have lived in Germany, you are subject to unlimited tax liability. The foreign income which you have received outside this period and which is not subject to German income tax is taken into special consideration when calculating the income tax, so-called progression clause (Progressionsverbehalt).