{"id":15854,"date":"2026-08-27T06:35:21","date_gmt":"2026-08-27T06:35:21","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15854"},"modified":"2026-08-27T08:27:43","modified_gmt":"2026-08-27T08:27:43","slug":"moving-year-tax-return","status":"publish","type":"page","link":"https:\/\/taxrep.us\/it\/united-states-germany\/moving-year-tax-return\/","title":{"rendered":"moving-year-tax-return"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15854\" class=\"elementor elementor-15854\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-moving-year-tax-return,\r\n.taxrep-us-de-moving-year-tax-return * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-moving-year-tax-return {\r\n  --tumt-navy: #0e2942;\r\n  --tumt-navy-light: #173c5d;\r\n  --tumt-blue: #2b6f97;\r\n  --tumt-blue-soft: #eaf3f8;\r\n  --tumt-red: #d94141;\r\n  --tumt-red-soft: #fbecec;\r\n  --tumt-text: #1c2b38;\r\n  --tumt-muted: #617181;\r\n  --tumt-line: #dbe3e8;\r\n  --tumt-soft: #f4f7f9;\r\n  --tumt-white: #ffffff;\r\n  --tumt-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tumt-width: 1180px;\r\n\r\n  color: var(--tumt-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-moving-year-tax-return a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tumt-wrap {\r\n  width: min(calc(100% - 40px), var(--tumt-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tumt-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tumt-section-soft {\r\n  background: var(--tumt-soft);\r\n}\r\n\r\n.tumt-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tumt-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tumt-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tumt-red);\r\n}\r\n\r\n.taxrep-us-de-moving-year-tax-return h1,\r\n.taxrep-us-de-moving-year-tax-return h2,\r\n.taxrep-us-de-moving-year-tax-return h3 {\r\n  margin-top: 0;\r\n  color: var(--tumt-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-moving-year-tax-return h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-moving-year-tax-return h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-moving-year-tax-return h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-moving-year-tax-return p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tumt-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tumt-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tumt-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tumt-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tumt-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tumt-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tumt-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tumt-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tumt-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tumt-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tumt-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tumt-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tumt-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tumt-intro strong {\r\n  color: var(--tumt-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tumt-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tumt-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 20px;\r\n  background: var(--tumt-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tumt-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tumt-blue);\r\n}\r\n\r\n.tumt-topic-card:nth-child(2n)::before {\r\n  background: var(--tumt-red);\r\n}\r\n\r\n.tumt-topic-card:nth-child(4n)::before {\r\n  background: var(--tumt-navy);\r\n}\r\n\r\n.tumt-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tumt-shadow);\r\n}\r\n\r\n.tumt-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tumt-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tumt-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n.tumt-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tumt-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tumt-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tumt-topic-card:hover .tumt-card-link::after,\r\n.tumt-situation-card:hover .tumt-card-link::after,\r\n.tumt-article-card:hover .tumt-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tumt-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 20px;\r\n  background: var(--tumt-white);\r\n}\r\n\r\n.tumt-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tumt-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tumt-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n.tumt-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tumt-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tumt-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tumt-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 18px;\r\n  background: var(--tumt-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tumt-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tumt-shadow);\r\n}\r\n\r\n.tumt-situation-card p {\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n.tumt-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tumt-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tumt-blue-soft);\r\n  color: var(--tumt-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tumt-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tumt-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 18px;\r\n  background: var(--tumt-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tumt-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tumt-shadow);\r\n}\r\n\r\n.tumt-article-accent {\r\n  height: 6px;\r\n  background: var(--tumt-blue);\r\n}\r\n\r\n.tumt-article-card:nth-child(3n + 1) .tumt-article-accent {\r\n  background: var(--tumt-red);\r\n}\r\n\r\n.tumt-article-card:nth-child(3n + 3) .tumt-article-accent {\r\n  background: var(--tumt-navy);\r\n}\r\n\r\n.tumt-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tumt-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tumt-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tumt-article-body p {\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tumt-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 18px;\r\n  background: var(--tumt-blue-soft);\r\n}\r\n\r\n.tumt-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tumt-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tumt-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tumt-tool-box h2,\r\n.tumt-tool-box p {\r\n  color: var(--tumt-white);\r\n}\r\n\r\n.tumt-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tumt-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tumt-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tumt-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tumt-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tumt-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tumt-navy);\r\n  color: var(--tumt-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tumt-button-alt {\r\n  background: var(--tumt-blue);\r\n}\r\n\r\n.tumt-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tumt-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tumt-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tumt-situation-grid,\r\n  .tumt-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tumt-system-box,\r\n  .tumt-tool-box,\r\n  .tumt-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tumt-wrap {\r\n    width: min(calc(100% - 28px), var(--tumt-width));\r\n  }\r\n\r\n  .tumt-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tumt-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tumt-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tumt-topic-grid,\r\n  .tumt-situation-grid,\r\n  .tumt-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tumt-system-box,\r\n  .tumt-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tumt-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-moving-year-tax-return .tumt-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tumt-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tumt-blue-soft);\r\n  color: var(--tumt-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tumt-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tumt-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 18px;\r\n  background: var(--tumt-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tumt-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tumt-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tumt-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n.tumt-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tumt-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tumt-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tumt-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 18px;\r\n  background: var(--tumt-white);\r\n}\r\n\r\n.tumt-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tumt-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tumt-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n.tumt-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tumt-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 16px;\r\n  background: var(--tumt-white);\r\n}\r\n\r\n.tumt-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tumt-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n.tumt-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tumt-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tumt-blue-soft);\r\n}\r\n\r\n.tumt-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tumt-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tumt-line);\r\n  border-radius: 18px;\r\n  background: var(--tumt-white);\r\n}\r\n\r\n.tumt-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tumt-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tumt-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tumt-two-col,\r\n  .tumt-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tumt-step-grid,\r\n  .tumt-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-moving-year-tax-return\">\r\n\r\n  <section class=\"tumt-hero\">\r\n    <div class=\"tumt-wrap tumt-hero-content\">\r\n      <div class=\"tumt-breadcrumb\" aria-label=\"Briciola di pane\">\r\n        <span><a href=\"\/it\/\">Casa<\/a><\/span>\r\n        <span><a href=\"\/it\/united-states-germany\/\">Stati Uniti-Germania<\/a><\/span>\r\n        <span><a href=\"\/it\/united-states-germany\/residency-moving\/\">Residenza e Trasloco<\/a><\/span>\r\n        <span>Moving-Year Tax Return<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tumt-eyebrow\">U.S.\u2013Germany Moving-Year Scenario<\/p>\r\n      <h1>U.S.\u2013Germany Moving-Year Tax Return<\/h1>\r\n\r\n      <p class=\"tumt-lead\">\r\n        The year of a move between the United States and Germany is often the\r\n        most complex filing year. Residence may change during the calendar year,\r\n        income can fall into different periods, and both countries may require\r\n        returns that must use consistent dates, classifications and tax-credit positions.\r\n      <\/p>\r\n\r\n      <nav class=\"tumt-jump-nav\" aria-label=\"Sezioni della pagina\">\r\n        <a class=\"tumt-jump-link\" href=\"#overview\">Panoramica<\/a>\r\n        <a class=\"tumt-jump-link\" href=\"#timeline\">Timeline<\/a>\r\n        <a class=\"tumt-jump-link\" href=\"#income\">Income Allocation<\/a>\r\n        <a class=\"tumt-jump-link\" href=\"#returns\">Dichiarazioni dei redditi<\/a>\r\n        <a class=\"tumt-jump-link\" href=\"#checklist\">Lista di controllo<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tumt-section\">\r\n    <div class=\"tumt-wrap\">\r\n      <div class=\"tumt-two-col\">\r\n        <div class=\"tumt-intro\">\r\n          <p class=\"tumt-eyebrow\">Panoramica<\/p>\r\n          <h2>The moving year is a timeline problem first<\/h2>\r\n\r\n          <p class=\"tumt-lead\">\r\n            The key issue is usually not the number of days spent in each country\r\n            in isolation, but when tax residence begins or ends under domestic law\r\n            and how any overlapping residence is resolved.\r\n          <\/p>\r\n\r\n          <p>\r\n            Once those dates are established, employment income, business income,\r\n            investment income, real-estate income and other items can be assigned\r\n            to the correct periods and coordinated between the U.S. and German returns.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tumt-side-box\">\r\n          <h3>Core moving-year questions<\/h3>\r\n          <ul class=\"tumt-side-list\">\r\n            <li>What is the effective move date?<\/li>\r\n            <li>When does German tax residence begin or end?<\/li>\r\n            <li>Does U.S. citizenship taxation continue?<\/li>\r\n            <li>Which income belongs to which period?<\/li>\r\n            <li>Are both countries taxing the same income?<\/li>\r\n            <li>Which foreign tax credits are available?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tumt-sister\">\r\n        <div>\r\n          <h3>German tax perspective<\/h3>\r\n          <p>\r\n            The German TaxRep counterpart focuses on the German residence period,\r\n            the beginning or end of unlimited German taxation and the treatment\r\n            of U.S. income in the year of arrival or departure.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tumt-button tumt-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/ansaessigkeit-und-umzug\/\">\r\n          Una prospettiva tedesca aperta\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"timeline\" class=\"tumt-section tumt-section-soft\">\r\n    <div class=\"tumt-wrap\">\r\n      <p class=\"tumt-eyebrow\">Residence Timeline<\/p>\r\n      <h2>Build the filing position around actual dates<\/h2>\r\n\r\n      <div class=\"tumt-situation-grid\">\r\n\r\n        <article class=\"tumt-situation-card\">\r\n          <h3>Before the move<\/h3>\r\n          <p>\r\n            Document where you lived, worked and maintained a home before the\r\n            move. Record pay periods, investment transactions and any business\r\n            activity that occurred before German residence began.\r\n          <\/p>\r\n          <div class=\"tumt-tags\"><span class=\"tumt-tag\">Pre-move<\/span><span class=\"tumt-tag\">Documentazione<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tumt-situation-card\">\r\n          <h3>Move date and German residence<\/h3>\r\n          <p>\r\n            Lease or purchase dates, physical arrival, availability of a dwelling,\r\n            family relocation and actual use of the home can all matter when\r\n            establishing the German tax-residence start date.\r\n          <\/p>\r\n          <div class=\"tumt-tags\"><span class=\"tumt-tag\">Residence<\/span><span class=\"tumt-tag\">Germania<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tumt-situation-card\">\r\n          <h3>After the move<\/h3>\r\n          <p>\r\n            Income earned or received after German residence begins may enter\r\n            the German worldwide-income system while still remaining reportable\r\n            on the U.S. return for a U.S. citizen.\r\n          <\/p>\r\n          <div class=\"tumt-tags\"><span class=\"tumt-tag\">Post-move<\/span><span class=\"tumt-tag\">Reddito mondiale<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"income\" class=\"tumt-section\">\r\n    <div class=\"tumt-wrap\">\r\n      <p class=\"tumt-eyebrow\">Income Allocation<\/p>\r\n      <h2>Different income streams need different moving-year treatment<\/h2>\r\n\r\n      <div class=\"tumt-question-grid\">\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Reddito da lavoro<\/h3>\r\n          <p>\r\n            Salary should be matched to where and when the work was performed.\r\n            Payroll dates alone may not determine the correct tax allocation.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Bonuses and equity compensation<\/h3>\r\n          <p>\r\n            Bonuses, stock options, RSUs and deferred compensation may relate to\r\n            service periods spanning both countries and therefore require a\r\n            separate allocation analysis.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Redditi da capitale<\/h3>\r\n          <p>\r\n            Interest, dividends and gains should be reviewed by transaction date,\r\n            residence period, sourcing rules and the relevant foreign tax-credit treatment.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Business and self-employment income<\/h3>\r\n          <p>\r\n            A business continued across the move can create additional questions\r\n            involving permanent establishments, entity classification and social security.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"returns\" class=\"tumt-section tumt-section-soft\">\r\n    <div class=\"tumt-wrap\">\r\n      <p class=\"tumt-eyebrow\">Coordinated Filing<\/p>\r\n      <h2>The U.S. and German returns should tell the same factual story<\/h2>\r\n\r\n      <div class=\"tumt-article-grid\">\r\n\r\n        <article class=\"tumt-article-card\"><div class=\"tumt-article-accent\"><\/div><div class=\"tumt-article-body\">\r\n          <div class=\"tumt-article-meta\">Stati Uniti<\/div>\r\n          <h3>Modulo 1040<\/h3>\r\n          <p>A U.S. citizen generally continues reporting worldwide income for the full U.S. tax year, even if residence changes during the year.<\/p>\r\n          <a class=\"tumt-card-link\" href=\"\/it\/united-states-germany\/us-german-tax-returns-americans-germany\/\">U.S.\u2013German tax returns<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tumt-article-card\"><div class=\"tumt-article-accent\"><\/div><div class=\"tumt-article-body\">\r\n          <div class=\"tumt-article-meta\">Germania<\/div>\r\n          <h3>Dichiarazione dei redditi in Germania<\/h3>\r\n          <p>The German return should reflect the correct residence period and the income attributable to the relevant German tax position.<\/p>\r\n          <a class=\"tumt-card-link\" href=\"\/it\/united-states-germany\/german-tax-residence-begin\/\">Beginning German tax residence<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tumt-article-card\"><div class=\"tumt-article-accent\"><\/div><div class=\"tumt-article-body\">\r\n          <div class=\"tumt-article-meta\">Double Tax Relief<\/div>\r\n          <h3>Crediti d'imposta esteri<\/h3>\r\n          <p>Taxes paid in one country may be relevant for relief in the other, but timing, sourcing and income category should be matched carefully.<\/p>\r\n          <a class=\"tumt-card-link\" href=\"\/it\/united-states-germany\/form-1116-german-tax\/\">Form 1116 and German tax<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tumt-article-card\"><div class=\"tumt-article-accent\"><\/div><div class=\"tumt-article-body\">\r\n          <div class=\"tumt-article-meta\">Reporting<\/div>\r\n          <h3>FBAR, FATCA and entity forms<\/h3>\r\n          <p>Foreign accounts or entities acquired during the moving year can create additional U.S. information-reporting obligations.<\/p>\r\n          <a class=\"tumt-card-link\" href=\"\/it\/united-states-germany\/tax-returns-reporting\/\">Dichiarazioni fiscali e rendiconti<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"checklist\" class=\"tumt-section\">\r\n    <div class=\"tumt-wrap\">\r\n      <p class=\"tumt-eyebrow\">Moving-Year Checklist<\/p>\r\n      <h2>Records that make the first cross-border filing easier<\/h2>\r\n\r\n      <div class=\"tumt-question-grid\">\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Residence dates<\/h3>\r\n          <p>Keep leases, closing documents, travel records, registration documents and evidence of actual occupancy.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Payroll by work period<\/h3>\r\n          <p>Retain pay statements and, where relevant, records of workdays by country rather than only year-end wage statements.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Investment transactions<\/h3>\r\n          <p>Preserve purchase dates, sale dates, cost basis, dividends and withholding taxes around the move date.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Foreign accounts<\/h3>\r\n          <p>Record opening dates and maximum balances for German accounts that may be relevant for FBAR or Form 8938.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Interessi commerciali<\/h3>\r\n          <p>Document ownership percentages, entity classifications and any changes in management or business activity during the year.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tumt-question-card\">\r\n          <h3>Taxes paid<\/h3>\r\n          <p>Keep German assessments, withholding certificates and U.S. tax records needed to support foreign tax credits and reconciliation.<\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tumt-section tumt-section-soft\">\r\n    <div class=\"tumt-wrap\">\r\n      <p class=\"tumt-eyebrow\">Related U.S.\u2013Germany Guides<\/p>\r\n      <h2>Continue with the issues surrounding the move<\/h2>\r\n\r\n      <div class=\"tumt-topic-grid\">\r\n\r\n        <a class=\"tumt-topic-card\" href=\"\/it\/united-states-germany\/us-citizen-moving-germany\/\">\r\n          <div class=\"tumt-topic-number\">01<\/div>\r\n          <h3>U.S. Citizen Moving to Germany<\/h3>\r\n          <p>Pre-move planning and the transition into German tax residence.<\/p>\r\n          <span class=\"tumt-card-link\">Explore the move<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tumt-topic-card\" href=\"\/it\/united-states-germany\/residency-moving\/\">\r\n          <div class=\"tumt-topic-number\">02<\/div>\r\n          <h3>Residenza e Trasloco<\/h3>\r\n          <p>Residence, treaty residence and related moving scenarios.<\/p>\r\n          <span class=\"tumt-card-link\">Explore residency<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tumt-topic-card\" href=\"\/it\/united-states-germany\/tax-returns-reporting\/\">\r\n          <div class=\"tumt-topic-number\">08<\/div>\r\n          <h3>Dichiarazioni fiscali e rendiconti<\/h3>\r\n          <p>Form 1040, German returns, FBAR, FATCA and international reporting.<\/p>\r\n          <span class=\"tumt-card-link\">Scopri la reportistica<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tumt-topic-card\" href=\"\/it\/united-states-germany\/\">\r\n          <div class=\"tumt-topic-number\">STATI UNITI<\/div>\r\n          <h3>Stati Uniti-Germania<\/h3>\r\n          <p>Return to the complete cross-border tax hub.<\/p>\r\n          <span class=\"tumt-card-link\">Torna al centro<\/span>\r\n        <\/a>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tumt-section\">\r\n    <div class=\"tumt-wrap tumt-contact\">\r\n      <p class=\"tumt-eyebrow\">U.S.\u2013Germany Moving-Year Filing<\/p>\r\n      <h2>Moved between the United States and Germany during the year?<\/h2>\r\n      <p>\r\n        We can coordinate the residence timeline, income allocation, U.S. and\r\n        German tax returns, foreign tax credits and international reporting for\r\n        the transition year.\r\n      <\/p>\r\n      <a class=\"tumt-button\" href=\"\/it\/contatto\/\">Discuss your moving-year return<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Residency &amp; Moving Moving-Year Tax Return U.S.\u2013Germany Moving-Year Scenario U.S.\u2013Germany Moving-Year Tax Return The year of a move between the United States and Germany is often the most complex filing year. Residence may change during the calendar year, income can fall into different periods, and both countries may require returns that must [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15854","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Moving Year Tax Return | U.S.\u2013Germany Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance for the U.S.\u2013Germany moving year, including residency dates, dual filing, foreign tax credits, income allocation and reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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