Please only provide information here if you moved to Germany or moved abroad during the course of 2025.

If you had your residence partially in Germany and partially abroad during the tax year, you were not fully taxable in Germany for the entire year. For the period that you lived in Germany, you are a fully taxable person.

The foreign income received beyond this period and which is not liable to German income tax is taken into account in the calculation of income tax (so-called "progression clause" (Progressionsvorbehalt)).