Skip navigation

Which tax office is locally responsible for the income tax assessment, especially in case of change of residence and several residences?

The local jurisdiction for the taxation of natural persons according to their income is based on their place of residence. In the case of multiple domiciles in Germany, the domicile at which a single person predominantly resides is decisive. In the case of multiple residences of married taxpayers or taxpayers living in a civil partnership who are not permanently separated
, the residence at which the family predominantly resides is decisive.

If there is a change in the local jurisdiction due to a change of residence, the change in jurisdiction occurs at the time when one of the two tax offices learns of this. The newly responsible tax office must take over the taxation in full.

This page uses cookies. You can find out more information about the General Data Protection Regulation under Data protection.