Lohnsteuer kompakt FAQs

Field help: Should <%0100301%> be treated as a fully taxable person?

Please select "yes" if you wish to be treated as fully liable to income tax.

To claim personal and family-related tax allowances, you must apply for full tax liability.

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

If you do not have a residence or habitual abode in Germany, you will be treated as fully liable to income tax upon application if

• at least 90% of your income is subject to German income tax, or
• the income not subject to German income tax in the year 2025 is no more than 12.096 Euro

This amount is reduced as follows depending on the country group:

• for countries in country group 2 by a quarter to 9.072 Euro
• for countries in country group 3 by half to 6.048 Euro
• for countries in country group 4 by three quarters to 3.024 Euro.

Income not subject to German income tax must be proven by a certificate from the relevant tax authority in your home country. If you are a national of a member state of the European Union (EU) or the EEA states Liechtenstein, Norway or Iceland and are resident in one of these states, use the form "Certificate EU / EEA", otherwise use the form "Certificate outside EU / EEA".