Purpose
A return or relocation to Germany can change the tax treatment of worldwide income, assets, gifts and inheritances. The review should happen before the move date is fixed.
Knowledge
Tax review for returning to Germany, residence, income allocation, inheritance tax exposure, family assets and documentation timing.
A return or relocation to Germany can change the tax treatment of worldwide income, assets, gifts and inheritances. The review should happen before the move date is fixed.
We review residence, ordinary abode, centre of vital interests, income before and after arrival, foreign companies, trusts, foundations, gifts, inheritances, German assets and treaty access.
The result is an arrival checklist with tax questions, documents, timing, allocation issues and points requiring local tax filings.
The first year after relocation often contains mixed income and unclear documentation. Clean timing and records reduce disputes later.
Next step