United States–Germany
Tax Returns & Reporting
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.
Overview
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.
View the same topic from the German side
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.
Common Situations
Start with the taxpayer's status and assets
U.S. citizen living in Germany
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.
View 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.
View 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.
View 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.
View 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.
View situationU.S. person owns a German partnership interest
Foreign-partnership reporting, including possible Form 8865, must be coordinated with German partnership tax information.
View situationReporting Forms
Common U.S. filings in Germany-related cases
Form 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.
Form 1116
Foreign tax credits can help coordinate German income tax with U.S. federal tax, but category and limitation rules matter.
Form 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.
Technical Guides
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.
Read guideFBAR for Americans living in Germany
German bank, brokerage and other foreign financial accounts.
Read guideForm 8938 for German financial assets
Specified foreign financial assets and overlap with other forms.
Read guideForm 8621 for German ETFs and funds
PFIC reporting for U.S. taxpayers with German or European funds.
Read guideForm 5471 for German GmbH ownership
U.S. information reporting for certain interests in German corporations.
Read guideForm 8865 for German partnerships
Foreign-partnership reporting for certain U.S. owners and transactions.
Read guideTax returns in the U.S.–Germany moving year
Residence periods, income allocation and credit coordination.
Read guideTwo-Sided Guidance
Continue with the German TaxRep perspective
Steuererklärungen & Meldepflichten
German tax-return and foreign-income reporting perspective.
Open taxrep.deResidency & Moving
Residence determines which annual filings are required.
Explore residencyInvestments & Withholding Taxes
Investment reporting, PFIC and foreign tax credit questions.
Explore investmentsUnited States–Germany
Return to the complete U.S.–Germany cross-border tax hub.
Back to hubU.S.–Germany Tax Compliance
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