États-Unis-Allemagne
Déclarations fiscales et rapports
U.S.–Germany compliance is more than filing two income tax returns. U.S. persons may also face FBAR, FATCA and foreign-entity reporting, while German residents must correctly report worldwide income and foreign investments under German rules.
Vue d'ensemble
Income tax returns and information reporting must be coordinated
The U.S. and German returns should not be prepared independently when the same income, assets or entities appear in both systems.
Residence, citizenship, income sourcing, treaty treatment and foreign tax credits determine the income-tax side. Separate U.S. information returns can arise for foreign accounts, financial assets, funds, corporations and partnerships.
Aborder ce même sujet du point de vue allemand
The German TaxRep page focuses on German income-tax filing, foreign income, U.S. investment income and the German-side coordination of treaty relief and foreign taxes.
Situations courantes
Start with the taxpayer's status and assets
Citoyen américain résidant en Allemagne
Form 1040 continues while a German income tax return may also be required. The same income often has to be coordinated through treaty rules and foreign tax credits.
Voir la situationMoving between the U.S. and Germany during the year
Arrival and departure dates, residence periods, income sourcing and foreign tax credits must be aligned across both returns.
Voir la situationGerman bank and brokerage accounts
U.S. persons may have FBAR and Form 8938 obligations in addition to reporting the underlying income on Form 1040.
Voir la situationGerman ETFs or mutual funds held by a U.S. person
Foreign investment funds can require PFIC analysis and Form 8621, separate from FBAR and Form 8938 reporting.
Voir la situationU.S. person owns a German GmbH
Foreign-corporation reporting can arise in addition to the German company's own tax returns and the shareholder's personal filings.
Voir la situationU.S. person owns a German partnership interest
Foreign-partnership reporting, including possible Form 8865, must be coordinated with German partnership tax information.
Voir la situationReporting Forms
Common U.S. filings in Germany-related cases
Formulaire 1040
U.S. citizens and other U.S. taxpayers may continue to report worldwide income even while resident in Germany.
FinCEN Form 114 — FBAR
Foreign financial accounts can create a separate electronic reporting obligation when the applicable aggregate-value threshold is exceeded.
Form 8938
Specified foreign financial assets may have to be disclosed with the U.S. income tax return when the applicable thresholds are met.
Formulaire 1116
Foreign tax credits can help coordinate German income tax with U.S. federal tax, but category and limitation rules matter.
Formulaire 8621
U.S. shareholders of passive foreign investment companies can face specialized income calculations and information reporting.
Forms 5471 and 8865
Ownership of German corporations or partnerships can create separate U.S. international information returns depending on the facts.
Guides techniques
Detailed U.S.–Germany compliance guides
U.S. and German tax returns for Americans in Germany
How the two annual income-tax filings fit together.
Lire le guideFBAR for Americans living in Germany
German bank, brokerage and other foreign financial accounts.
Lire le guideForm 8938 for German financial assets
Specified foreign financial assets and overlap with other forms.
Lire le guideForm 1116 for German taxes
Crediting German income tax against U.S. federal income tax.
Lire le guideForm 8621 for German ETFs and funds
PFIC reporting for U.S. taxpayers with German or European funds.
Lire le guideForm 5471 for German GmbH ownership
U.S. information reporting for certain interests in German corporations.
Lire le guideForm 8865 for German partnerships
Foreign-partnership reporting for certain U.S. owners and transactions.
Lire le guideTax returns in the U.S.–Germany moving year
Residence periods, income allocation and credit coordination.
Lire le guideAccompagnement bidirectionnel
Poursuivre avec le point de vue de TaxRep en Allemagne
Steuererklärungen & Meldepflichten
German tax-return and foreign-income reporting perspective.
Accéder à taxrep.deRésidence et déménagement
Residence determines which annual filings are required.
Explore residencyPlacements et retenues à la source
Investment reporting, PFIC and foreign tax credit questions.
Explore investmentsÉtats-Unis-Allemagne
Retour à la page complète consacrée à la fiscalité transfrontalière entre les États-Unis et l'Allemagne.
Retour au hubU.S.–Germany Tax Compliance
Need coordinated U.S. and German tax filings?
We coordinate income-tax returns, foreign tax credits, FBAR, FATCA, investment reporting and foreign-entity filings across both systems.
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