Field help: Did <%0100301%> reside at least temporarily in a low-tax country?
Did <%0100801%> reside at least temporarily in a low-tax country?

Enter "yes" here if your residence after leaving Germany was at least temporarily in an area with low taxation (low tax country).

If you answer "yes" to the question, your tax office will check whether there is an extended limited tax liability. In this case, after leaving Germany, you will still be subject to limited income tax for 10 years on all your income (taxation of capital appreciation on taking up residence abroad pursuant to sect. 2 of the Foreign Taxation Act (Außensteuergesetz)) which is not foreign income within the meaning of sect. 34c para. 1 of the Income Tax Act (EStG).

When does low taxation apply abroad?

A low-taxing area according to sect. 2, para. 2 of the Foreign Taxation Act (AStG) is a country in which the income tax for a single taxpayer with a notional taxable income of 77.000 Euro is more than one-third lower than in Germany. In addition, a low-taxing area may exist if the taxpayer is granted preferential taxation by the state.

In case of doubt, the Federal Central Tax Office will clarify whether the country in question is a low-tax country (see also the letter of the Federal Ministry of Finance dated 14.05.2004: Guidelines for the application of the Foreign Tax Act).

Enter data here only if you have moved away from Germany to another country in the course of 2024.