Field help: (2022) Tax deductions on income (excluding pension income)

If you are subject to limited tax liability in Germany, tax deduction amounts will be withheld.

If you apply for unlimited tax liability, the tax deduction amounts already withheld are treated as advance payments.

You can only apply for unlimited tax liability if you also earn income in Germany. If you live abroad and continue to earn income in Germany, you are subject to limited tax liability.

In order to claim personal and family tax benefits, you must apply for unlimited tax liability.