Situation · Germany → U.S.
Umzug in die Vereinigten Staaten
A move from Germany to the United States can end German tax residence while creating U.S. federal tax residency. This guide connects the relevant U.S. residency rules with moving-year filing, treaty coordination and the German departure issues that remain relevant on the other side of the transaction.
Your Situation
You Are Moving Your Center of Life from Germany to the United States
Several questions usually arise at the same time: When does U.S. tax residency begin? Will the first U.S. tax year be full-year or dual-status? Which German income and assets continue to matter? And when does the U.S.–Germany tax treaty become relevant because both countries treat you as resident?
General U.S. residency rules are not duplicated here. This situation page links to the relevant U.S.-law foundations and connects them with the specific cross-border consequences of moving from Germany to the United States.
U.S. Foundations
Which U.S. Rules Matter Most When Moving to the United States?
These foundations belong in the U.S. tax-law knowledge structure and are linked here specifically for this move.
When Does U.S. Tax Residency Begin?
The start of U.S. federal tax residency depends on citizenship, Green Card status, physical presence and the applicable residency starting-date rules.
Explore U.S. residencySubstantial Presence Test
How days of physical presence in the United States can create U.S. federal tax residency for a non-U.S. citizen.
Explore U.S. residencyGreen Card & U.S. Tax Residency
How lawful permanent resident status affects the beginning and continuation of U.S. tax residency.
Explore U.S. residencyBilateral Coordination
What Changes in the Moving Year Between the Two Systems?
Start of U.S. Tax Residency
The relevant starting date must be determined under U.S. tax law and can occur during the calendar year.
Dual-Status or Full-Year Filing
Depending on the facts and elections available, the first U.S. return may involve resident and nonresident periods or full-year treatment.
Read moving-year guideGerman Income After the Move
German-source income can remain taxable in Germany while also becoming relevant for U.S. reporting and foreign tax credit purposes.
Residence in Both Countries
If Germany and the United States both treat the individual as resident under domestic law, treaty residence and the tie-breaker rules may become relevant.
Explore treaty coordinationGerman Assets Enter the U.S. Tax System
German brokerage accounts, funds, companies, pensions and other assets may create new U.S. tax and reporting consequences after residency begins.
Document the Move
The U.S. arrival date, immigration status, days of presence, German departure facts, income and asset values should be documented carefully.
After U.S. Residency Begins
Which German Assets Need Special Attention?
The Other Side of the Case
German Tax Perspective
For the German departure side, continue on taxrep.de
German residence termination, limited tax liability, exit taxation and the German treatment of retained income and assets are covered from the German tax perspective on taxrep.de.
Moving from Germany to the U.S. — German Tax Perspective
The direct German counterpart to this situation: ending German tax residence, retained German income and assets, exit-tax issues and the German departure year.
Open German situation guideTerminating German Residence
When German tax residence actually ends and what happens if a home remains available.
Read on taxrep.deLimited German Tax Liability & Exit Tax
Which German-source income can remain taxable after leaving Germany and when German exit taxation may become relevant.
Read German departure topicsSteuerberatung für die USA und Deutschland
Umzug von Deutschland in die Vereinigten Staaten?
We coordinate the start of U.S. tax residency, the moving-year return, German income and assets, treaty issues and the German departure side of the move.
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