For those considering moving to Germany
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Germany.
45
Marginal tax rate*
6
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Germany – updated per 2025
What is required to establish tax residency in Germany?
Individuals who stay in Germany for more than six months are considered to have moved there and to be tax residents. The same applies to individuals who have a permanent home or their habitual place of residence in Germany.
Which types of income are taxable in Germany?
Tax residents are taxed on their worldwide income in Germany, while non-resident taxpayers are taxed only on income sourced in Germany.
What tax rates apply in Germany?
Germany has a progressive tax system, with rates ranging from 14 to 45%.
* Income above certain thresholds is subject to an additional surcharge of 5.5%. In addition, church tax is levied at rates of 8 to 9%.
Does Germany grant tax credit for foreign taxes?
Germany grants tax credit for taxes paid abroad.
Is there wealth tax in Germany?
Germany does not levy wealth tax.
What is the tax year in Germany?
The tax year in Germany corresponds with the calendar year.
When must the tax return be filed in Germany?
The individual tax return in Germany must generally be filed by 31 July of the year following the tax year.
What is the name of the tax authority in Germany?
The name of the tax authority in Germany is Federal Central Tax Office.
How many countries does Germany have tax treaties with?
Germany has tax treaties with approximately 100 countries, including Norway.
Is there property tax in Germany?
Germany has property tax at municipal level. Rates vary from municipality to municipality and are assessed based on the property’s assessed value.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979