Created with Sketch.

Who is liable to pay German Income Tax?

Individuals resident in Germany are taxed on their worldwide income while non-resident individuals are subjected to income tax payments in Germany only on income from German sources.

Who is a Tax Resident of Germany?

An individual is considered resident if they maintain a domicile or habitual place of abode in Germany usually for a period exceeding 6 months.

What is the tax year end?

31st December

When are tax returns due?

31st July if filed personally and 28th February if prepared by a professional tax agent/consultant.

Is there a personal tax allowance?

Allowances range from 9,168 euros for individuals to 18,336 euros for married couples filing a joint return.

What are the tax rates?

Residents are taxed Progressively on earned income with rates ranging from 14% to 45%.

What are the social security rates?

Employees are required to contribute 19.375% of their gross taxable income with appropriate ceilings.

Can I be self-employed, or must I become an employee to work in Germany?

You can be self-employed in Germany. Contact us for more details.