Filing a Steuererklärung in Germany
An Iranian resident’s German income-tax duties depend on residence and income circumstances, not Iranian nationality alone. Check whether a Steuererklärung is mandatory or voluntary, include relevant foreign-income circumstances and use the filing rules for the correct tax year.
Step by step
- Determine the filing dutyReview your residence, income, employer and foreign-income situation against the official rules for the tax year.
- Prepare and submitComplete the appropriate official return, submit through the applicable route and keep the confirmation and evidence.
Having a home or habitual residence in Germany generally creates unlimited income-tax liability under § 1 EStG. Do not assume income connected with Iran can be omitted simply because it arose abroad; clarify its treatment for your own circumstances.
Employees do not all have the same filing duty. Section 46 lists triggers such as wages from simultaneous employers and specified additional income or replacement benefits. A voluntary assessment may also be possible. Use the tax administration’s current forms or ELSTER and check the deadline for your year and filing situation. Keep supporting records; Berlin explains that evidence is generally retained rather than routinely attached, with exceptions.
Sources
- EStG § 1 · Bundesministerium der Justiz und Bundesamt für Justiz
- EStG § 46 · Bundesministerium der Justiz und Bundesamt für Justiz
- FAQ Einkommen- und Lohnsteuer · Senatsverwaltung für Finanzen Berlin
- ELSTER für Privatpersonen · Bayerisches Landesamt für Steuern – ELSTER
