Tax class 3 after marriage to a spouse living and working abroad - Family residence - apply for extended unrestricted tax liability?
Ladies and Gentlemen,
I have the following question:
I am a citizen of the EU and work in Germany, therefore paying my taxes here as well.
Every weekend I fly to another EU country (where my family resides) because my wife lives and works there.
The costs of maintaining two households as well as travel expenses are taken into account for tax purposes.
In September, I got married.
My wife is not a citizen of the EU, but she lives and works in another EU country (where our family resides).
She earns more than €16,260 per year.
Since I earn significantly more than my wife, I would like to apply for tax class 3.
To my knowledge, tax class can only be applied for when both spouses have their primary residence in Germany.
An exception is if the spouse applies for "extended unlimited tax liability." The employee must be a citizen of the EU, while the spouse only needs to have their residence at the EU family residence. The €16,260 income limit can be exceeded if the family residence is in another EU country.
My questions:
Are my statements regarding "extended unlimited tax liability" correct and do they apply to my situation as described?
Where and until when can I apply for "extended unlimited tax liability" for my wife? What do I need to prove and fill out?
What are the consequences of "extended unlimited tax liability" for my wife? Does she therefore fall under the double taxation agreement, in this case between Germany and Austria?
Best regards,
