Foreign income before or during your move to Germany
For expats, income earned outside Germany can be important even where that income is not itself taxed as German taxable income.
Request my free preliminary check →The Progressionsvorbehalt can affect the tax rate
German law can apply a special tax rate where specified foreign income is not subject to German income tax. In part-year residence cases, relevant foreign income can therefore reduce an otherwise expected first-year refund.
Pre-arrival salary should not be ignored
If you worked in your home country before relocating to Germany, tell us the amount and period. A preliminary refund estimate that ignores material foreign income can be misleading.
Cross-border facts need individual review
The treatment depends on residence, source of income, applicable double-tax treaty provisions and the type of income. The free check is designed to identify whether a closer professional review appears worthwhile.
You can use the contact form without a Lohnsteuerbescheinigung and send your question first.
Ask a question or request a free check →Frequently asked questions
Is my foreign salary automatically taxed in Germany?
No. Taxability and rate effects are separate questions and depend on the facts and applicable rules.
Why do you ask about income before I moved?
Because relevant foreign income can affect the German tax rate in part-year cases.
This page provides general information only. The tax result and filing requirements depend on the individual facts and applicable law.