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Return of cross-border commuter from France to Germany - Transfer of main residence - Tax declaration

May 21, 2014 | 25,00 EUR | answered by StB Patrick Färber

Hello,

I worked in Kehl am Rhein from January 2009 to October 2013 and lived in Strasbourg. According to the German-French double taxation agreement, I was subject to tax in France as a cross-border worker during this time. Since November 2013, I have a new job in Hannover and am now subject to normal German taxes.

As far as I am informed, I have to pay taxes in France for the salary from Jan.-Oct. 2013 and in Germany for the salary from Nov.-Dec. 2013. In Germany, the total annual salary may affect the tax rate, but I have not received a clear answer on this yet. Is this the case?

Now my main question: am I obligated to submit a tax return in Germany for the year 2013? Since November, I have been paying taxes in Germany again. Is it mandatory to file a tax return?

If so, I would have to submit it by May 31st. With a tax advisor, the deadline would be December 31st as far as I can see. Do I need to announce this to the tax office before May 31st, or is it enough to submit the tax return sometime before December 31st?

Thank you in advance!

StB Patrick Färber

Dear inquirer,

You are well informed and I can confirm the following to you:

For the year 2013, you MUST file a tax return in which the income as a cross-border commuter (taxed in F) flows into the tax rate on your German income through the progression clause:

Example: January to October in F gross (please use brut fiscale) e.g. 50,000,-, November and December in DE 10,000,-. The tax rate on your income of 10,000 in DE is the one that would apply according to the income tax table on an annual income of 60,000,-.

You can reach an extension beyond May 31 by calling the tax office and setting a "consultant signal", meaning that you indicate that you are receiving tax advice. Otherwise, you will be "bombarded" with reminders and threats of fines.

I hope I was able to answer all your questions!

Best regards,
Patrick Färber, Tax Consultant