Field help: Was the unlimited tax liability terminated in 2024?

If the unlimited tax liability was terminated in 2024 (e.g. by leaving Germany), then select "yes".

A person subject to limited tax liability can be treated as a person with unlimited tax liability (fully taxable) upon request. In the case of unlimited tax liability, personal and family-related tax benefits can be granted.

Therefore, as a rule, being treated as a fully taxable person leads to a lower tax.