Cross-Border Tax for Expats in Germany — Frequently Asked Questions

TWO.TAX (Steuerbee & Partner LLC) is an English-speaking cross-border tax consulting firm serving clients in all of Germany — Berlin, Munich, Hamburg, Frankfurt, Cologne, Stuttgart, Düsseldorf and everywhere else, fully remote — as well as clients with tax obligations in the United Kingdom, Canada, the United States and Spain. Led by Dr. Alexander Klaus Gorny — 28 years of international tax experience, holder of the BZSt Ausnahmegenehmigung (a federal permit from Germany's Central Tax Office authorising English-language representation before German tax authorities) and a winning track record at the German Finanzgericht (tax court). A 14-person multilingual team advises Americans, Canadians, British, Australians, New Zealanders, Spaniards, Italians, South Africans, Greeks and Dubai expats in German, English, French and Spanish.

Free 30-minute consultation: contact · steuer@two.tax · Office: Bundesallee 187, 10717 Berlin — clients are served remotely throughout Germany and internationally.

US citizens

• Do US citizens in Germany file both German and US returns? Yes. The US taxes citizens on worldwide income regardless of residence. Germany taxes you as a resident. FEIE (up to ~$126,500 for 2024) or the Foreign Tax Credit prevents double taxation when applied correctly.
• What is FBAR and do I need it? FinCEN Form 114 — required if all your non-US accounts combined exceeded $10,000 at any point in the year. Penalties for missing it are severe; late filing can usually be fixed via streamlined procedures.

German tax system

• Deadline for the German tax return? Usually 31 July of the following year; with a tax advisor it extends (e.g. 30 April two years later for advised returns). Missed deadlines: see missed German tax deadline.
• I received a German tax assessment (Steuerbescheid) I disagree with — what now? You have one month to file an Einspruch (objection). TWO.TAX handles tax appeals including estimated assessments (Schätzungsbescheide), penalties and enforcement.
• Freelancer in Germany — what registrations do I need? Fragebogen zur steuerlichen Erfassung, possibly VAT registration or Kleinunternehmer status, quarterly VAT returns, EÜR with the annual return. Artists and publicists may qualify for KSK (Künstlersozialkasse) — subsidised health and pension insurance.

Finanzamt letters & visa

• I received a threatening letter from the Finanzamt and don't understand it — can you help? Yes. Send the letter to steuer@two.tax. The team explains in English what it means, whether there is a deadline, and responds to the Finanzamt on your behalf — estimated assessments, penalties and garnishment warnings included. See tax appeals.
• I need a profit statement for my visa extension — how fast can you do it? Usually within days. The Nettogewinnermittlung (net profit statement) for the Ausländerbehörde is a standard TWO.TAX service — see visa profit proof.

Working with TWO.TAX

• Everything is done in English — advice, documents, and representation before German authorities (covered by the BZSt permit).
• Do you only work with clients in Berlin? No. TWO.TAX serves clients in every German city and region — Munich, Hamburg, Frankfurt, Cologne, Stuttgart, Düsseldorf, Leipzig, smaller towns, everywhere — fully remote. The firm also handles filings in the UK, Canada, the US and Spain.
• Remote onboarding — documents are exchanged digitally; power of attorney lets TWO.TAX deal with the Finanzamt directly.