EXPAT TAX GUIDE

German tax refund in your first year in Germany

Starting a German job part-way through the calendar year is one of the situations where it can be particularly worthwhile to check your annual German income tax position.

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Why a refund can arise

German wage tax (Lohnsteuer) is withheld through payroll during the year. Your final income tax, however, is determined on an annual basis. If you only received German salary for part of the year, the relationship between payroll withholding and the final annual tax can produce a refund. The actual result depends on your full circumstances.

Foreign income before moving to Germany

Salary or other relevant income earned outside Germany before your move can affect the German calculation, including through the Progressionsvorbehalt in appropriate cases. That is why our preliminary review asks about foreign employment income rather than assuming that every part-year employee will receive a refund.

What we need for a preliminary check

You can upload your German Lohnsteuerbescheinigung for the relevant year and tell us when you moved to Germany and whether you had foreign employment income. Uploading the certificate is optional if you would rather ask a question first.

Not ready to upload documents?

You can use the contact form without a Lohnsteuerbescheinigung and send your question first.

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Frequently asked questions

Is a refund guaranteed if I started during the year?

No. Part-year employment is an important refund indicator, but foreign income, tax class and other circumstances can change the result.

Do I need to list all expenses now?

No. The free preliminary check focuses on the main payroll and residence facts. Detailed deductible expenses can be reviewed later.

This page provides general information only. The tax result and filing requirements depend on the individual facts and applicable law.

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Have your situation checked before deciding whether to file.

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