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When am I still subject to German income tax?

If an employee does not have a place of residence in Germany, but receives wages in Germany, he is subject to limited tax liability. In these cases, only domestic income is subject to German tax liability, e.g. payment of payments from the LBV. Employees with limited tax liability are classified in tax class I.

Under certain conditions, an employee resident abroad can be classified as subject to unlimited taxation upon application. This means that family-friendly tax factors are taken into account (e.g. tax class III, children). At the same time, he is then obliged to submit an income tax return. The extended unrestricted tax liability is subject to employees domiciled abroad who are in an active employment relationship with a domestic legal entity under public law and who meet further requirements in their person. Family-related benefits can also be granted in these cases (e.g. tax class III, children).

What do I have to present for my income tax deduction?

If you have a foreign place of residence and are employed in Germany, you must apply for your identification number at the Düsseldorf-Süd business premises tax office (if you have not yet been allocated one):

"Application for the allocation of a tax identification number for persons not required to register by the tax office"

The business premises tax office will inform you and the LBV of the identification number. It is valid for life.
You can also submit one of the following applications to the responsible tax office in Düsseldorf-Süd:

  1. "Application for issuance of a certificate for the wage tax deduction for the calendar year 20xx for employees subject to limited income tax"
  2. "Application for treatment as an employee with unlimited income tax liability for the calendar year 20xx" (Appendix cross-border commuters)
  3. "Application for issuance of a certificate for the wage tax deduction for the calendar year 201x with extended unlimited income tax liability and for other recipients of wages from domestic public coffers"

The Düsseldorf-Süd business tax office can tell you which application is suitable for you - address:

Tax office Düsseldorf-Süd, Kruppstrasse 110-112, 40227 Düsseldorf. Phone: 0211 / 7798-0

Submit the certificate to be applied for from the tax office to the LBV NRW stating your personnel number when the time limit has expired.

How is the further procedure?

After submitting your tax identification number, you will be registered with ELStAM (= electronic wage tax deduction features); this is required by law. Only tax class 1 is currently reported by ELStAM. If there are no further tax deduction features, then we do not need any further certificates in the following years.

If further tax deduction features are to be taken into account, the certificate from the permanent establishment finance office must be submitted. After the certificate has expired, please submit a new certificate to us without being asked.

The ELStAM procedure does not release you from the obligation to notify us of a new address.