Income tax obligations
In terms of the income tax statistics of the Federal Statistical Office:unlimited income tax obligations exist for natural persons who have their residence or habitual abode within the country. Unlimited tax obligations extend to all income i.e. from home and abroad.
Limited income tax obligations, on the other hand, exist for persons who have neither their residence nor habitual abode in the country. They are only subject to tax obligations in respect of their income from within the country. Natural persons who had their residence or habitual abode in the former GDR (German Democratic Republic - East Germany) or in East Berlin until 1989 were considered as having limited income tax obligations.
Selected information about Income tax obligations:
Tables:
Data Sources:
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