Americans in Germany: Your US Tax Return Checklist 🇩🇪
What documents do US taxpayers in Germany need to file? You’ll need your Lohnsteuerbescheinigung, German tax return (Einkommensteuererklärung) if filed, proof of taxes paid to Finanzamt, travel records showing time in each country, and foreign account information if balances exceeded $10,000 USD at any time during the tax year.
Key facts for US taxpayers in Germany:
- Both countries tax worldwide income; the US-Germany tax treaty prevents double taxation but doesn’t eliminate filing requirements
- June 15 automatic filing extension applies if you live outside the US on the regular April deadline
- German tax year aligns with the US calendar year (January 1 – December 31)
- FBAR required if total foreign accounts (including German bank accounts, retirement accounts, building society savings) exceeded $10,000 USD at any point during the tax year
- German retirement accounts (gesetzliche Rentenversicherung, betriebliche Altersvorsorge, Riester-Rente, Rürup-Rente) have special treaty treatment
- German social security contributions (Sozialversicherung) do NOT qualify for US tax credits
- Foreign Tax Credit often provides better results due to German tax rates, though this requires analysis of each individual specific situation
📋 Filing Status & Household Information
Your filing status affects tax rates, deductions, credits, and multiple downstream decisions.
What you need:
- Full legal names (must match Social Security cards exactly)
- SSN or ITIN for you, your spouse, and dependents
- Dates of birth
- Filing status (Single, Married Filing Jointly, Married Filing Separately, Head of Household)
- Dependent relationship details
✈️ Travel Calendar & Addresses
Critical for reporting requirements and for determining eligibility for provisions such as the Foreign Earned Income Exclusion.
What you need:
- Dates of entry to and exit from the US and Germany
- Workdays vs non-workdays (if tracking physical presence)
- All addresses during the tax year, with move-in and move-out dates
More information on maintaining a Travel Calendar
💼 Employment & Income Information
For Employees:
- Lohnsteuerbescheinigung (Wage Tax Certificate) (German equivalent of US W-2)
- Payslips from January to December showing cumulative totals
- Bonus, commission, or supplemental compensation statements (if any)
- Company car or other benefits in kind (Geldwerter Vorteil)
For Self-Employed / Freelancers (Selbständige/Freiberufler):
- Einkommensteuererklärung (Income Tax Return) with Anlage S or Anlage G
- Einnahmen-Überschuss-Rechnung (EÜR) or profit and loss statement
- Records of gross income and expenses
- Home office details (if applicable)
- VAT records (Umsatzsteuer) if registered
Note for Self-Employed Individuals:
If you’re self-employed, you may need a Certificate of Coverage from Deutsche Rentenversicherung to avoid paying US self-employment tax in addition to German social security contributions. This certificate proves you pay social security and Medicare taxes to Germany, making your self-employment income exempt from self-employment tax in the US under the US-Germany totalization agreement. You can obtain it from:
- Deutsche Rentenversicherung Bund (German Federal Pension Insurance)
- For more information, visit the Social Security Administration’s international programs page.
Other Income:
- Interest and dividend statements (German and US sources)
- Rental income and expenses (Anlage V if filed in Germany)
- Pension income (gesetzliche Rente, betriebliche Altersvorsorge)
- Riester-Rente or Rürup-Rente distributions
- Capital gains or losses
- Cryptocurrency transactions
Common mistake: Non-US income is still generally reportable on a US return.
🌍 Foreign Taxes Paid
Required to evaluate and calculate the Foreign Tax Credit.
What you need:
- Einkommensteuerbescheinigung (Income Tax Assessment) from Finanzamt
- Lohnsteuerbescheinigung (Wage Tax Certificate)
- Tax payment receipts or bank statements showing tax payments to Finanzamt
- Records of quarterly advance payments (Vorauszahlungen) if self-employed
- Solidaritätszuschlag (Solidarity Surcharge) payment records
- Kirchensteuer (Church Tax) payment records (if applicable)
Important decision: Foreign Tax Credit, Foreign Earned Income Exclusion, or a combination. For most German residents, Foreign Tax Credit provides better results due to higher German tax rates, though this requires analysis of each individual specific situation.
Timing note: You can claim taxes paid or accrued. This choice affects which year’s German taxes offset which year’s US taxes.
💰 Deductions & Credits
Common deductions:
- Foreign housing costs (rent, utilities, insurance)
- Student loan interest (US loans only – German education costs generally not deductible)
- Retirement contributions (401k, IRA – German pension contributions may have treaty benefits)
- Charitable contributions to US-qualified organizations (German charities generally don’t qualify)
Common credits:
- Child Tax Credit / Credit for Other Dependents
- Foreign Tax Credit (German income tax, Solidaritätszuschlag, and Kirchensteuer)
- Education credits (if applicable for US institutions)
What you need:
- Receipts and supporting documentation
- Rental agreements (Mietvertrag) and housing expense records
- Pension contribution statements
- Charitable donation receipts (verify US qualification)
🏦 Foreign Bank & Financial Accounts (FBAR)
An FBAR is required if the aggregate value of all foreign accounts exceeded $10,000 USD at any time during the year.
What you need for each account:
- Account number (Kontonummer) and IBAN
- Financial institution name and address
- Account type (Girokonto, Sparkonto, Tagesgeldkonto, Depot, retirement account)
- Maximum value during the year in EUR (converted to USD using Treasury rates)
Notes:
- Joint accounts and signature authority still count
- German retirement accounts (gesetzliche Rentenversicherung, betriebliche Altersvorsorge, Riester-Rente, Rürup-Rente) must be reported
- Bausparkassen (building society) accounts must be reported
- Business accounts where you have signing authority must be reported
More information on FBAR requirements
📊 Foreign Financial Assets (Form 8938)
Separate from FBAR, with higher thresholds and overlapping but distinct rules.
What you need:
- Bank and investment account details (similar to FBAR)
- Foreign stock or securities held outside accounts
- German retirement account statements
- Bausparkassen statements
- Foreign partnership interests
- Foreign-issued life insurance or annuities (Lebensversicherung, Rentenversicherung)
More information on Form 8938 requirements
🏠 Foreign Rental Real Estate
What you need:
- Purchase date and price (in EUR and USD)
- Current fair market value
- Rental income and expenses (if applicable)
- Sale details (if sold): proceeds, adjusted cost base, capital gain calculation
- Mortgage and financing information
- Property tax (Grundsteuer) records
- Notary and registration costs
Reminder: US depreciation and capital gains rules differ from German rules.
🇩🇪 German Retirement Accounts & Pensions (Special Treatment)
German pensions have unique US tax treatment:
What you need:
- Annual pension contribution statements (gesetzliche Rentenversicherung, betriebliche Altersvorsorge)
- Riester-Rente and Rürup-Rente account statements and balances (December 31)
- Pension distribution statements (if receiving payments)
- Employer pension scheme details (Pensionszusage)
Key points:
- German pension growth can be tax-deferred in the US if proper treaty elections are made
- Employee contributions may be deductible on US return under treaty provisions
- Employer contributions are generally not taxable income in the US
- State pension (gesetzliche Rente) is taxable on both US and German returns
- Riester-Rente and Rürup-Rente subsidies and distributions have special treaty considerations
👶 Dependents & Education
For each dependent:
- SSN or ITIN
- Months lived with you
- Childcare provider details (name, address, Steuernummer – Tax ID)
- Education expense records (Form 1098-T from US institutions)
- Kindergeld (Child Benefit) information (German benefit is not taxable in the US)
Note: German university tuition does NOT qualify for US education credits in most cases.
🏥 Health Insurance
What you need:
- Proof of German health insurance coverage (gesetzliche or private Krankenversicherung)
- Private health insurance details (if applicable)
- Premium amounts paid
💳 Other Important Items
- Prior year US tax return
- IRS notices or correspondence
- Estimated tax payments made to IRS
- US state tax information (if you maintained state residency)
- Pension statements (gesetzliche Rentenversicherung, betriebliche Altersvorsorge, Riester-Rente, Rürup-Rente)
- Steuer-Identifikationsnummer (Tax Identification Number)
- Steuernummer (Tax Number) if registered for business
- Record of any tax treaty elections made in prior years
✅ Ready to File?
Organizing these items upfront saves time and reduces the risk of missed reporting or penalties, even in years with little or no tax due. The US-Germany tax relationship involves complex treaty provisions that require professional expertise.
🔎 Quick Reference
- Germany Tax Year: January 1 – December 31
- German Tax Filing Deadline: July 31 (extended to February 28 with tax advisor)
- US Tax Year: January 1 – December 31
- US Filing Deadline: June 15 (automatic extension for taxpayers abroad)
- Extended US Deadline: October 15 (with extension)
- FBAR Deadline: April 15 (automatic extension to October 15)
- USD/EUR conversion: Use Treasury Department rates or year-end rates consistently
Documents specific to Germany:
- Lohnsteuerbescheinigung (Wage Tax Certificate)
- Einkommensteuererklärung (Income Tax Return)
- Einkommensteuerbescheid (Income Tax Assessment)
- Anlage S (Supplementary Form for Self-Employment Income)
- Anlage G (Supplementary Form for Business Income)
- Anlage V (Supplementary Form for Rental Income)
- Einnahmen-Überschuss-Rechnung (EÜR – Profit and Loss Statement)
⚠️ Every individual income tax situation is unique and may involve nuances that are not obvious from general guidance. You should review your specific facts with a qualified tax professional before making filing decisions or taking action based on this information.
