Field help: (2019) Was the unlimited tax liability terminated in 2019?
Was the unlimited tax liability terminated in 2019?
Was the unlimited tax liability terminated in 2019?
Was the unlimited tax liability terminated in 2019?

If the unlimited tax liability was terminated in 2019 (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.