German Income Tax Service

German Income Tax Service

We provide end-to-end support for German income tax—from residency and registration questions to annual returns, assessments, refunds, and audits. Our work aligns with the topics in our German Income Tax Guide, so you can quickly explore details or send colleagues deeper background as needed.

Delivery is coordinated between our Germany team and our cross-border specialists. Where U.S. issues arise, we collaborate with our U.S. practice so treaty positions, credits, and disclosures are handled consistently with one shared dataset.

Table of Contents

1) Who we serve & scope

  • Residents filing annual German income tax returns (Arbeitnehmer, families, high earners).
  • Non-residents with German-source income (employment, rental, business, investments).
  • U.S.-connected taxpayers (citizens/green card holders, U.S. investors) needing treaty-aware planning.
  • Entrepreneurs, freelancers, and partners in German/European structures.

Our services cover planning, documentation, return preparation, assessment review, and audit/appeal support—mapped to the structure in our German Income Tax Guide.

2) Residency, registration & deadlines

Residency analysis

We determine tax residency and split-year positions (center of vital interests, days-count, treaty tiebreakers), then outline what income is taxable in Germany versus abroad.

Registration & IDs

Support with German tax ID/registration, employer onboarding, and correspondence with the tax office.

Deadlines & extensions

We maintain a compliance calendar for annual returns, estimated payments, and extensions, and explain how deadlines interact with payroll withholding and assessments.

3) Employment income & payroll (Lohnsteuer)

Payroll review & adjustments

Review wage statements, benefits, allowances, and necessary adjustments in the annual return (Werbungskosten, relocation, home office rules, etc.).

Equity & mobility

For stock plans and mobile employees, we allocate income to workdays/jurisdictions and prepare documentation suitable for audits and treaty relief claims.

4) Savings & investments (Kapitalerträge)

Bank & brokerage income

We reconcile interest/dividends/capital gains, exemptions and allowances, and ensure consistent reporting where withholding taxes apply.

Funds & foreign assets

For fund income and foreign accounts, we align German reporting with foreign statements and ensure proper treatment of withholding, credits, and any special regimes.

5) Rental & real estate income

Domestic & cross-border rentals

We compute rental income, depreciation (AfA), financing costs, and allocate expenses appropriately. For cross-border holdings, we coordinate treaty positions and creditability.

Sales & one-time events

When property is sold, we analyze holding periods, gains, and documentation to support the return, coordinating with our real estate team as needed.

6) Sole proprietors & partnerships

Cash-basis (EÜR) & accruals

We prepare income statements under cash-basis (EÜR) where eligible, and accrual accounts where required—so your return reflects the correct method and adjustments.

Partners & allocations

For partnerships, we reconcile special allocations, partner accounts, and distribute results in line with agreements and tax law.

7) Cross-border topics (US & other)

Treaty relief & credits

We document treaty claims and foreign tax credits to avoid double taxation. For U.S.-connected clients, we align German outcomes with U.S. reporting (timing, character, basis).

Information reporting

Where foreign assets or structures are involved, we make sure disclosures and support schedules are consistent across jurisdictions.

8) Filing, assessments & representation

Preparation & e-filing

We prepare and electronically file the German income tax return, with a clear checklist of inputs and a reviewer-friendly package.

Assessments, refunds & audits

We review assessment notices, track refunds or payments, manage objections/appeals where appropriate, and represent you in correspondence with the tax office.

9) Pricing & onboarding

Fees are market-standard and quoted in advance based on your situation (employment only, investments, rentals, self-employment, cross-border). We start with a short scoping call and a document checklist; once onboarded, you’ll have a single point of contact and a simple secure upload flow.

Speak with a German Income Tax Specialist

Whether you are a resident, a non-resident with German income, or a U.S.-connected taxpayer, we’ll build a right-sized plan and handle the filings end-to-end—coordinated across borders when needed.

Request a proposal