Income tax return
February 26, 2012 | 20,00 EUR | answered by Dr. Yanqiong Bolik
Hello!
My father (Austrian) has worked in Germany for many years and receives a pension of approximately 500 euros (12 times a year) from there. My mother has no income. He receives the main pension of approximately 600 euros (14 times a year) from Austria.
My questions:
1. Does my father now have to file his income tax return in Austria and Germany, or only in Austria?
2. Can the declaration also be carried out retrospectively for a few years (this is possible in Austria)? My father has not filed an income tax return since his retirement (10 years ago). However, he has shown me a letter stating that recipients of a German pension living abroad have been required to do so since 2005.
3. Is a back payment or a tax refund expected?
4. How much does it cost if my father has a tax advisor prepare the declaration? And can this be done without having to travel to Germany (via phone, email, fax, etc.)?
I would be grateful for a response!
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into account your input and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of the information can change the tax result.
Based on the information provided by you, I assume that your father neither has a residence nor habitual abode in Germany. He is subject to limited income tax liability in Germany if he earns domestic income within the meaning of § 49 of the Income Tax Act.
It appears that your father receives a pension from the German statutory social security system. Such pension benefits may only be taxed in Germany and are considered domestic income within the meaning of § 49 (1) no. 7 of the Income Tax Act. If the income tax for these benefits is not considered as covered by the tax deduction, your father must file an income tax return for limited tax liability in Germany regarding this German pension. The question of how this German pension will be taken into account in the Austrian income tax assessment can only be answered by Austrian professional colleagues for professional reasons. I ask for your understanding in this regard.
Based on the information available, the deadline for assessing income tax for the years 2005 and following has not yet expired. Tax returns can still be prepared. Whether a tax payment or a tax refund is expected depends on many factors of your father's personal situation and whether tax prepayments have been made. I am happy to prepare these tax returns for your father and represent him to the tax authorities. If you wish, please contact me via email. I will make you a suitable offer. We can also handle the matter through telecommunication technology. Personal entry into Germany is usually not necessary.
I hope I could assist you and look forward to your message.
Sincerely,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: info@zdbz.de
www.steuerberatung.zdbz.de
