Question : What are the basic tax laws for foreigners living in Germany?

When coming to Germany during the year, you are always obliged to file a German tax return. The income before coming to Germany has to be considered in the German income tax return as tax-free income, it has an influence on your tax rate. When a single person is employed in Germany for the whole year and is just having employment income, there is no obligation to file a tax return in Germany. However, you can benefit from filing a tax return when having a high amount of expenses (more than 1.000 €). When having rental income, capital gains, etc. you are always obliged to file a tax return. However, it is advisable to contact a tax advisor in each case as a tax advisor can easily inform you whether you are obliged to file a tax return in Germany and whether you can benefit from filing a tax return.