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Moving from Germany to Switzerland. Income tax declaration 2011.

September 3, 2012 | 60,00 EUR | answered by Wirtschaftsprüfer André Hintz

Tax return 2011
Moving from Germany to Switzerland

Hello,

I moved from Germany to Switzerland last year and have questions regarding my German income tax return for 2011. The details are as follows:

On October 1, 2011, I moved from Germany to Switzerland.

The reason for the move was a new job. The employment contract was already signed in June. I resigned from my job in Germany. The new and old workplaces are 250 km apart.

I was continuously employed with the old employer in Germany until October 1 (income from dependent employment).

Since October 1, I have been continuously employed with the new employer in Switzerland (also income from dependent employment).

Living situation:
I had an apartment in Germany until mid-January 2012. Since then, I no longer have a residence in Germany.

From October to the end of December 2011, I rented a furnished apartment in Switzerland as a temporary solution. This apartment belongs to the employer. I paid rent to the employer for the apartment. My salary was increased by the amount of rent. As a result, I paid more withholding tax in Switzerland.

I have been renting my current apartment in Switzerland since the beginning of December 2011. I only moved in in mid-January 2012. In order to secure the apartment, I had to start renting it from December.

Broker fees and moving costs were covered by the employer. I paid withholding tax in Switzerland for these services.

How can I claim the double or even triple rent in December?

Can I claim purchases for the new apartment (furniture, registration fees, mail forwarding) as expenses in my German income tax return for 2011?

How can I claim the trips to my apartment in Germany? Double household management? What per diem can I claim?

Other:
Interest income of €2000 from a private loan to my parents. The interest income has been included in my tax return so far. My parents, on the other hand, have deducted the interest as expenses for their property rented to third parties. Where do I need to declare the interest income in the future? Do I also need to submit an income tax return in Germany in 2012?

I have contributed to my Riester pension until the end of the year and then put it on hold. How do I report the costs?

Job application expenses. I had two job interviews with the new employer. The travel costs were not reimbursed. How can I claim these costs for tax purposes?

What other expenses can I deduct?

Wirtschaftsprüfer André Hintz

Dear inquirer,

I would like to answer your question within the framework of an initial consultation and in accordance with the rules of the online portal, taking into account your fee commitment. My response is based on the situation you have described.

Until your move to Switzerland at the beginning of October, you are subject to unlimited tax liability in Germany. This means that your entire worldwide income is taxable in Germany. In your case, the income from dependent employment and capital gains must be declared in your German tax return.

For income from dependent employment, you can claim related expenses as business expenses. This includes, for example, daily commutes to work, work materials, and application costs (including application costs for the Swiss job), among others.

However, you can no longer claim the costs (such as moving expenses, double household management, and others) associated with your job change to Switzerland in your German tax return. Since this income is taxed in Switzerland, there is no connection to income earned in Germany. Only a Swiss tax advisor can answer the question of whether you can claim these costs in your Swiss tax return.

You can also enter your special expenses (e.g. Riester pension, health insurance, pension insurance, etc.) until the end of unlimited tax liability. However, no deduction is possible beyond that, as you are no longer connected to income generation in Germany.

Income from capital gains is always taxable in Germany. You are required to submit a tax return for this, as your parents do not withhold taxes. After your move to Switzerland, these income will be exempt from Swiss tax liability through the double taxation agreement.

I hope my explanations have been helpful to you and remain

Yours sincerely,

André Hintz
Tax advisor