Field help: (2024) Was there any foreign income that should be taxed at a lower rate in Germany (pursuant to sect. 11 of the Foreign Tax Law (AStG))?

Select "yes" if your foreign income under section 11 of the AStG is to be partially taxed in Germany to avoid double taxation.

What is this about?

If you have passive income such as interest, dividends, royalties, rental income, or profit shares abroad taxed at a lower rate than in Germany, the tax office may check whether this income is taxed in Germany. The reduction amount under section 11 of the AStG can partially avoid double taxation.

What does the reduction amount under section 11 of the AStG mean?

The reduction amount decreases the taxable portion of your foreign income in Germany, as it has already been taxed abroad. Only the difference to the German tax rate is taxed.

When should you provide information here?

• If you have earned income abroad that counts as "passive income" in Germany and was taxed at a low rate.
• If this income is to be taxed in Germany but has already been taxed abroad.

Where can I get the information?

You can find the necessary information on the amount and type of your foreign income in the certificates or tax documents of the country where the income was earned.