Taxes

How can I avoid double taxation between Germany and my home country?

Germany has so-called double taxation agreements (DTAs) with around 100 countries worldwide. These treaties establish which country has the right to tax which types of income, through exemptions or tax credits. You can easily check whether such an agreement applies to you on the website of the Federal Ministry of Finance (Bundesministerium der Finanzen).

If there is a DTA between Germany and your home country, you can request a tax exemption (Freistellungsbescheinigung) to avoid German withholding tax (Quellensteuer). For these mechanisms to take effect, you usually need to declare the relevant income on your German tax return — and, depending on the income type, in your home country too. Only once this is done can you reap the benefits and avoid accidentally evading taxes.

This is a simplified answer to a question about complicated and multi-faceted international tax law. We always recommend consulting a tax specialist about your specific situation.

Explore our Tax service

Expat-focused tax returns and cross-border tax guidance.

Tags

double taxationtax treatyforeign incomeprogressionsvorbehalt