Germany: partners' profit shares and the year of moving to or from Germany, tax year 2026

This skill covers two gaps the other Germany skills leave open. Part 1 is the partner in a partnership: how the partnership's profit is fixed once for all partners and then taxed in each partner's own return. Part 2 is the person who moves to or from Germany during 2026: one assessment as a resident for the whole year, with the foreign income of the other months raising the tax rate.

See also, and do not repeat here:

• de-income-tax: the 2026 tariff, special expenses, solidarity surcharge, church tax, the § 35 credit for a sole trader, deadlines and penalties for the partner's own return.
• de-trade-tax: trade tax at partnership level (add-backs, reductions, the EUR 24,500 allowance, multiplier), Abfärbung and gewerbliche Prägung in detail.
• de-employee-income-tax: wages, Werbungskosten, joint assessment, Anlage N-AUS.
• de-non-resident-tax: limited liability, German-source income (§ 49 EStG), the § 1(3) option, foreign tax credits (§ 34c EStG).
• leaving-germany-exit-tax: § 6 AStG on shares and the extended limited liability after a move.

Who this applies to

Part 1, partners.

• In scope. A person resident in Germany (§ 1(1) EStG) who is a co-entrepreneur (Mitunternehmer) of a partnership: a partner in an OHG, a KG (general or limited partner), a GmbH & Co. KG, a GbR or a PartG that runs a business or a profession. Their income is "die Gewinnanteile der Gesellschafter ... und die Vergütungen, die der Gesellschafter von der Gesellschaft für seine Tätigkeit im Dienst der Gesellschaft oder für die Hingabe von Darlehen oder für die Überlassung von Wirtschaftsgütern bezogen hat" (§ 15(1) sentence 1 no. 2 EStG). A partner holding through another partnership is treated the same way (§ 15(1) sentence 1 no. 2 sentence 2).
• Trade or profession. A partnership whose partners all practise a free profession (§ 18(1) no. 1 EStG: doctors, lawyers, engineers, architects, tax advisers and the like) has income from self-employed work; § 18(4) applies § 15(1) no. 2 and § 15a to it, so the same profit share and Sondervergütung rules apply. It pays no trade tax unless one of two rules makes the whole activity a trade:
  • Abfärbung (§ 15(3) no. 1 EStG). Any commercial activity of its own, or commercial income from a share in another partnership, makes the whole activity commercial, whether that part makes a profit or a loss.
  • Gewerbliche Prägung (§ 15(3) no. 2 EStG). A partnership with no commercial activity whose only personally liable partners are capital companies, managed only by them or by non-partners. A GmbH & Co. KG run by its GmbH is the usual case.
• Out of scope. Partnerships that opted to be taxed as a company (§ 1a KStG); partners that are companies (de-corporate-tax); sale or closing of a partnership share (§§ 16, 34 EStG); a change of partners during the year; foreign partnerships. Refer.

Part 2, the year of moving.

• In scope. An individual who, in 2026, takes up or gives up a German home or habitual abode, so that they are fully liable for part of the year and either limited liable or not liable at all for the rest. Arrivals and departures alike.
• The rule. Income tax is an annual tax, assessed per calendar year (§ 2(7) sentences 1 and 2 EStG). "Besteht während eines Kalenderjahres sowohl unbeschränkte als auch beschränkte Einkommensteuerpflicht, so sind die während der beschränkten Einkommensteuerpflicht erzielten inländischen Einkünfte in eine Veranlagung zur unbeschränkten Einkommensteuerpflicht einzubeziehen" (§ 2(7) sentence 3). So there is one assessment as a resident, covering the whole year.
• Out of scope. The exit tax on shares when leaving (leaving-germany-exit-tax); a person who never becomes resident (de-non-resident-tax); the extended limited liability under § 2 AStG.

Rates, bands and thresholds

Item	Rate or amount	Year	Source
Tariff, basic allowance, splitting	See de-income-tax; basic allowance EUR 12,348, zones 2 to 5	2026	https://www.gesetze-im-internet.de/estg/__32a.html
Basic allowance in the year of moving	In full, not cut by months: one resident assessment for the whole year	2026	https://www.gesetze-im-internet.de/estg/__2.html (§ 2(7))
Special rate (progression clause)	Tax on taxable income plus the foreign income, divided by that sum; the rate is applied to taxable income alone	2026	https://www.gesetze-im-internet.de/estg/__32b.html (§ 32b(1) and (2))
Special rate, rounding	Cut (not rounded) to four decimal places of a percent, as in the official example (2,540 / 37,000 = 6.86486% shown as 6.8648%)	2025	https://esth.bundesfinanzministerium.de/esth/2025/A-Einkommensteuergesetz/IV-Tarif-31-34b/Paragraf-32b/inhalt.html (H 32b "Allgemeines")
Employee lump sum against foreign-period pay	EUR 1,230, deducted from it only to the extent not already used against German pay	2026	https://www.gesetze-im-internet.de/estg/__9a.html; § 32b(2) sentence 2 (a) EStG
Trade tax credit, partner's share	4.0 × the partner's share of the trade tax base amount, capped at the tax on trade income and at the partner's share of the trade tax actually payable	2026	https://www.gesetze-im-internet.de/estg/__35.html (§ 35(1) no. 2, (1) sentence 5, (2), (4))
Partner's share of the base amount	By the general profit-sharing key; advance profit shares ignored; share expressed as a percentage rounded to two decimals	2026	Same, § 35(2) sentences 2 and 4
Trade tax allowance (partnership)	EUR 24,500 off trade income rounded down to EUR 100; base rate 3.5%	2026	https://www.gesetze-im-internet.de/gewstg/__11.html
Retained profits (§ 34a), rate on profit left in the business	28.25% for assessment years up to 2027; 27% for 2028 and 2029; 26% for 2030 and 2031; 25% from 2032	2026	https://www.gesetze-im-internet.de/estg/__34a.html (§ 34a(1))
Retained profits, tax on later withdrawal (Nachversteuerung)	25%	2026	Same, § 34a(4) sentence 2
Retained profits, partner threshold	Partner's share of the profit more than 10%, or more than EUR 10,000	2026	Same, § 34a(1) sentence 4
Solidarity surcharge	5.5%; nothing while the tax is at most EUR 20,350 (EUR 40,700 joint); at most 11.9% of the excess; cent fractions dropped	2026	https://www.gesetze-im-internet.de/solzg_1995/__4.html and https://www.gesetze-im-internet.de/solzg_1995/__3.html
Late partnership return, surcharge	0.0625% of the positive sum of the determined income per started month, at least EUR 25 per started month, at most EUR 25,000	2026	https://www.gesetze-im-internet.de/ao_1977/__152.html (§ 152(7), (10))

The taxable base

Part 1: partners

Step 1: the partnership's profit is fixed once. Where several people share in income, it is fixed separately and uniformly for all of them (§ 180(1) sentence 1 no. 2 (a) AO; § 179(2) AO). The determination notice (Feststellungsbescheid) binds each partner's own assessment. It fixes:

1. The partnership's own profit (Gesamthandsgewinn), from its books or cash accounts. Trade tax is not deductible (§ 4(5b) EStG).
2. Each partner's Sondervergütungen: pay for work for the partnership, interest on loans to it, rent for assets let to it (§ 15(1) no. 2 EStG). If the partnership booked them as costs, they are added back to that partner. They are business income, not wages, interest or rent.
3. Each partner's special business income and costs (Sonderbetriebseinnahmen and -ausgaben): for example interest on a loan the partner took to buy the share, or the partner's own costs on a building let to the partnership. Each partner reports these to the partnership so they go into the determination.
4. The split. Profit share by the partnership agreement, plus the partner's own items from 2 and 3.
5. Other items: income exempt under a treaty that matters for the partners' rate (§ 180(5) no. 1 AO), and tax withheld to be credited (§ 180(5) no. 2 AO); for a commercial partnership, the § 35 figures (Step 3).

Step 2: the partner's own return. The partner takes the determined share into their own return as business income (trade or self-employed), adds any other income, and from there follows de-income-tax: special expenses, tariff, surcharge, church tax. The partner does not recompute the share; if it is wrong, the determination notice is what gets challenged.

Step 3: trade tax and the § 35 credit. A commercial partnership pays trade tax itself (§ 5 GewStG; see de-trade-tax). Its trade income starts from the profit fixed in Step 1, Sondervergütungen and special items included (§ 7 GewStG). A partner's share of profit from another partnership is taken out again (§ 9 no. 2 GewStG), because that partnership pays its own trade tax. The base amount, the trade tax actually payable and each partner's share of both are fixed in the same determination (§ 35(2) sentence 1 and (4) EStG). Each partner's share follows the general profit-sharing key, ignoring advance shares (§ 35(2) sentence 2). The BMF letter on § 35 says the same for Sondervergütungen and for results of special and supplementary balance sheets (BMF 3 November 2016, Rn. 22), and a partner that cannot use the credit, such as a GmbH general partner, still takes its key share (Rn. 24). A managing partner's Sondervergütung therefore gives no extra credit. The partner's credit is the lowest of: 4 × share of the base amount; the tax on trade income in the partner's own return (positive trade income / all positive income × tariff tax, § 35(1) sentence 2); the share of trade tax actually payable. Unused credit is lost.

Step 4: losses of limited partners (§ 15a EStG). A limited partner's loss share cannot be set against other income, or carried back or forward under § 10d, so far as it creates or increases a negative capital account. Exception: losses up to the amount by which the registered liability exceeds the contribution actually paid, if the partner is entered in the commercial register, the liability is proven, and a claim under it is not excluded by contract or unlikely (§ 15a(1) sentences 2 and 3). The blocked loss is only set against later profits from the same partnership (§ 15a(2)). It is fixed each year in a separate notice (§ 15a(4)). Withdrawals that create or increase a negative capital account are added as profit, up to the losses that were deductible in that year and the ten years before (§ 15a(3)). The same rule applies to atypical silent partners and to GbR partners whose liability is excluded or unlikely (§ 15a(5)).

Step 5: the retained-profits option (§ 34a EStG), in summary. A partner whose profit is computed from balance sheets (§ 4(1) or § 5) and whose share is over 10% or over EUR 10,000 may apply, per partnership share and per year, for profit left in the business to be taxed at 28.25% in 2026 instead of the tariff. Profit left in = profit less the positive balance of withdrawals over contributions, plus trade tax (§ 34a(2)). When later withdrawals exceed later profits, the amount fixed as liable to recapture is taxed at 25% (§ 34a(4)). The surcharge applies to both. The calculation is not set out here: refer.

Part 2: the year of moving

Step 1: split the year. Fix the date the German home or habitual abode began or ended. The months before arrival or after departure are the "other period".

Step 2: the taxable base. It contains:

• all income of the resident months, worldwide (§ 2(1) EStG: income earned "während seiner unbeschränkten Einkommensteuerpflicht");
• German-source income of the other period (§ 49 EStG; see de-non-resident-tax), for example rent from a German flat let before arrival (§ 2(7) sentence 3);
• the full basic allowance and the full employee lump sum: there is no cut by months for a resident assessment. Special expenses of the resident months are deducted as usual; for contributions paid in the other months see Cross-border points.

Step 3: income that raises the rate. These are left out of the base but added to find the rate (§ 32b(1) sentence 1):

• No. 2: foreign income of the other period that was not subject to German tax ("ausländische Einkünfte, die im Veranlagungszeitraum nicht der deutschen Einkommensteuer unterlegen haben"), for cases of part-year full liability, including § 2(7) sentence 3 cases. The official guidance confirms: on arrival or departure, income earned outside the period of full liability counts for the progression clause if it is not subject to limited liability (EStH 2025, H 32b "Zeitweise unbeschränkte Steuerpflicht").
• No. 3: income a tax treaty exempts in Germany, in the resident months (often foreign employment income or foreign rent).

Exception for EU and EEA items under no. 3 only (§ 32b(1) sentence 2). Treaty-exempt rent from property in another EU or EEA state, profits of an EU or EEA farm, and profits of an EU or EEA commercial establishment that fails the active-business test of § 2a(2), do not raise the rate. The exception is written for no. 3 only. Foreign rent of the months before arrival falls under no. 2 and raises the rate wherever the property is.

Step 4: the amount added (§ 32b(2)). Foreign income is computed under German rules: profit or surplus, not gross receipts. For foreign pay, the EUR 1,230 employee lump sum is deducted only to the extent it was not already deducted against German pay, and actual Werbungskosten only so far as all Werbungskosten together exceed the lump sum (§ 32b(2) sentence 2 (a) and (b)). Extraordinary income in it counts at one fifth. Foreign losses lower the rate and can bring it to zero (EStH 2025, H 32b "Ausländische Verluste"). Contributions to the Swiss AHV do not reduce the amount added (same, citing BFH 18 April 2012).

Step 5: the tax. Tariff tax on (taxable income + amount added), divided by that sum, cut to four decimal places of a percent = special rate. Special rate × taxable income, rounded down = income tax. Then the surcharge and church tax on that tax (de-income-tax).

Joint assessment in the year of moving. Spouses may choose it if both were fully liable and not permanently separated at some time in the year (§ 26(1) EStG). If both move together, the year qualifies.

Deadlines and filing

Step	Rule
Partnership return	Erklärung zur gesonderten und einheitlichen Feststellung (main form ESt 1 B, with Anlage FB for the partners and Anlage FE-G or FE-S for the income; names from the ELSTER 2025 guide). A partnership with legal capacity files it, and if it does not, each partner must; for one without legal capacity, each partner (§ 181(2) AO). Electronic only, unless the office allows paper for hardship (§ 181(2a) AO)
Partnership return deadline, own preparation	Seven months after year end (§ 149(2) AO, applied by § 181(1) AO): 31 July 2027 is a Saturday, so Monday 2 August 2027 (§ 108(3) AO)
Partnership return deadline, tax adviser	Last day of February of the second year after: 29 February 2028 (§ 149(3) no. 5 AO). The office can ask for it earlier (§ 149(4) AO)
Trade tax return of a commercial partnership	Same deadlines (§ 149(3) no. 3 AO); see de-trade-tax
Partner's own return	Deadlines in de-income-tax (2 August 2027, or 29 February 2028 with an adviser)
Changes flow through	A change to the determination changes the partner's assessment; a change to profit changes the trade tax base amount notice (§ 35b(1) GewStG)
Year of moving	One return for the whole year, on the normal deadlines in de-income-tax. Foreign pay of the other period goes on Anlage N-AUS (de-employee-income-tax). Arrival and departure dates and foreign income must be declared

Penalties and interest

• Late partnership return (§ 152(6) and (7) AO). The late-filing surcharge rules for tax returns apply. Amount: 0.0625% of the positive sum of the determined income for each started month late, at least EUR 25 a month, rounded down to whole euros, at most EUR 25,000 (§ 152(10) AO). It must be set if the return is not filed within 14 months after the end of the year (for 2026: by 29 February 2028), unless the deadline was extended (§ 152(2) and (3) no. 1 AO, applied by § 152(6)). The nil-tax let-outs of § 152(3) nos. 2 and 3 do not apply to this return. It is set first against the partnership if it has legal capacity (§ 152(4) sentence 3 AO).
• Partner's own return. Late filing, interest (0.15% a month from 1 April 2028) and late payment: see de-income-tax.
• Interest is charged on the partner, not the partnership. The determination sets no tax, so § 233a AO interest runs only on each partner's income tax.
• Wrong figures. Tax evasion (§ 370 AO) and reckless understatement (§ 378 AO): refer.

Cross-border points

• Foreign partner in a German partnership. A non-resident partner of a German commercial partnership has German income from a permanent establishment (§ 49(1) no. 2 (a) EStG): de-non-resident-tax. The determination is still made (§ 180(3) no. 1 AO excludes it only where just one partner is liable in Germany).
• German partner in a foreign partnership. Treaty-exempt profit is still determined where it matters for the partners' rate (§ 180(5) no. 1 AO) and raises the rate under § 32b(1) no. 3, with the EU/EEA exception for establishments that fail the active-business test.
• Leaving Germany with a partnership share. A partner's share is business property. Leaving the country can be a deemed withdrawal or a trigger under leaving-germany-exit-tax, which also names a limited partner with more than 25% of the income as having a substantial interest. Refer before the move.
• Arrival with foreign pay or rent. Use Part 2. Foreign tax paid on income of the other period gives no credit in Germany, because Germany does not tax that income; it only raises the rate.
• Social security. Contributions linked to pay that a treaty exempts in Germany (the § 32b(1) no. 3 case) are not special expenses (§ 10(2) sentence 1 no. 1 EStG; BMF letter on Vorsorgeaufwendungen, Rn. 199), unless the pay was earned in an EU or EEA state or Switzerland and that state allows no deduction for them (§ 10(2) sentence 1 no. 1 (a) to (c)). Contributions on foreign pay of the months before arrival or after departure (the no. 2 case) are not settled here (see Not yet confirmed). Swiss AHV contributions do not reduce the amount added for the rate (H 32b). Social security itself: de-social-contributions.

Worked examples

Example 1: managing limited partner of a GmbH & Co. KG

The Alpha GmbH & Co. KG runs a wholesale business in a town with a trade tax multiplier of 380%. Its general partner is a GmbH with no share in profit. Two limited partners: Anna (60%) and Ben (40%). In 2026 the KG's own profit, after booking Anna's management pay as a cost and before trade tax, is EUR 300,000. Anna's management pay from the KG: EUR 120,000 (a Sondervergütung). Anna pays EUR 4,000 interest on a loan she took to buy her share (a Sonderbetriebsausgabe). No trade tax add-backs or reductions. Anna is single, no church, no other income, and her deductible insurance is EUR 15,000. (Invented case; the multiplier is an input.)

• KG's trade income: 300,000 + 120,000 − 4,000 = EUR 416,000. Less EUR 24,500 = 391,500 × 3.5% = base amount EUR 13,702.50. Trade tax: × 380% = EUR 52,069.50.
• Anna's share: 60% × 300,000 + 120,000 − 4,000 = EUR 296,000. Ben's: EUR 120,000.
• Anna's share of the base amount by the general key (60.00%), the pay ignored: EUR 8,221.50. Of trade tax payable: EUR 31,241.70.
• Anna's taxable income: 296,000 − 15,000 − 36 = EUR 280,964. Zone 5: 0.45 × 280,964 − 19,470.38 = 106,963.42, so EUR 106,963.
• Credit: 4 × 8,221.50 = 32,886.00; tax on trade income = 106,963 (all her income is trade); trade tax share = 31,241.70. The lowest is EUR 31,241.70. EUR 1,644.30 of the four-times amount is lost because the multiplier is below 400%.
• Income tax: 106,963 − 31,241.70 = EUR 75,721.30. Surcharge: 5.5% = 4,164.67; the 11.9% cap (6,589.18) does not bite, so EUR 4,164.67.

name: DE GmbH & Co. KG partner 2026, Sondervergütung and § 35(2) credit share
inputs:
  kg_profit: 300000
  mgmt_pay: 120000
  loan_interest: 4000
  share: 0.60
  hebesatz: 3.80
  insurance: 15000
steps:
  - trade_income: floor((kg_profit + mgmt_pay - loan_interest) / 100) * 100
  - messbetrag: (trade_income - 24500) * 0.035
  - trade_tax: messbetrag * hebesatz
  - anna_income: kg_profit * share + mgmt_pay - loan_interest
  - anna_messbetrag: messbetrag * share
  - anna_trade_tax: trade_tax * share
  - taxable: floor(anna_income - insurance - 36)
  - tariff_tax: floor(0.45 * taxable - 19470.38)
  - credit: min(4 * anna_messbetrag, tariff_tax, anna_trade_tax)
  - income_tax: tariff_tax - credit
  - soli: floor(min(income_tax * 0.055, (income_tax - 20350) * 0.119) * 100) / 100
expected:
  trade_income: 416000
  messbetrag: 13702.50
  trade_tax: 52069.50
  anna_income: 296000
  anna_messbetrag: 8221.50
  anna_trade_tax: 31241.70
  taxable: 280964
  tariff_tax: 106963
  credit: 31241.70
  income_tax: 75721.30
  soli: 4164.67

share is used twice: for Anna's profit share and for her share of the base amount and trade tax. That works here only because the general profit-sharing key and the profit share are the same 60%; the Sondervergütung never enters the § 35 split.

Example 2: arrival on 1 July 2026 with foreign pay for January to June

Clara moves from London to Munich on 1 July 2026 and takes a job there. January to June she earned EUR 30,000 (converted) from her UK employer; she had no German income in those months. July to December she earns EUR 36,000 gross in Germany. Her Werbungskosten are below the lump sum. Deductible insurance for her German months, from the certificates: EUR 5,500. Single, no church, no other income. (Invented case.)

• Taxable income (resident for the whole year, § 2(7)): 36,000 − 1,230 − 5,500 − 36 = EUR 29,234. The basic allowance applies in full.
• The UK pay of January to June was not subject to German tax and raises the rate (§ 32b(1) no. 2). The lump sum was already used against the German pay, so nothing more comes off it (§ 32b(2) sentence 2 (a)): EUR 30,000 is added.
• Rate base: 29,234 + 30,000 = EUR 59,234. Zone 3: z = 4.1435; tax EUR 13,938. Special rate: 13,938 / 59,234 = 23.5304% (cut to four decimals).
• Income tax: 29,234 × 23.5304% = 6,878.88, rounded down EUR 6,878. Without the progression clause it would be EUR 4,002. Below EUR 20,350: no surcharge.
• Wage tax withheld July to December is credited against the EUR 6,878; the balance is due one month after the notice.

name: DE arrival 1 July 2026, foreign pay Jan to Jun under § 32b(1) no. 2
inputs:
  german_pay: 36000
  foreign_pay: 30000
  insurance: 5500
steps:
  - taxable: floor(german_pay - 1230 - insurance - 36)
  - rate_base: taxable + foreign_pay
  - z: (rate_base - 17799) / 10000
  - rate_base_tax: floor((173.10 * z + 2397) * z + 1034.87)
  - special_rate: floor(rate_base_tax / rate_base * 1000000) / 1000000
  - income_tax: floor(taxable * special_rate)
  - z_plain: (taxable - 17799) / 10000
  - tax_without_32b: floor((173.10 * z_plain + 2397) * z_plain + 1034.87)
expected:
  taxable: 29234
  rate_base: 59234
  rate_base_tax: 13938
  special_rate: 0.235304
  income_tax: 6878
  tax_without_32b: 4002

special_rate is cut at six decimals of a fraction, which is four decimals of a percent, matching the official example. Both tax amounts sit in tariff zone 3.

Ask the client first

1. Partners: the partnership agreement's profit-sharing key, any advance shares, and every payment the partnership made to each partner (pay, interest, rent). This decides the share, the Sondervergütungen and the § 35 split.
2. Partners: what the partnership does and who manages it. A commercial side line or a GmbH as sole liable partner makes the whole partnership commercial and liable to trade tax.
3. Limited partners with a loss: the capital account at year end, the registered liability and the contribution actually paid (§ 15a).
4. Year of moving: the exact date the German home was taken up or given up, and where the person lived before or after.
5. Year of moving: all foreign income of the other months, by type and amount, and any foreign income in the resident months that a treaty exempts (and where the property or establishment is).
6. Married? Did the spouse move on the same date?

Sources

Source	URL	Read on
EStG § 2 (annual tax, § 2(7) part-year rule)	https://www.gesetze-im-internet.de/estg/__2.html	2026-10-23
EStG § 9a (employee lump sum EUR 1,230)	https://www.gesetze-im-internet.de/estg/__9a.html	2026-10-23
EStG § 15 (partners' shares, Sondervergütungen, Abfärbung, Prägung)	https://www.gesetze-im-internet.de/estg/__15.html	2026-10-23
EStG § 15a (limited partners' losses)	https://www.gesetze-im-internet.de/estg/__15a.html	2026-10-23
EStG § 18 (free professions, § 18(4))	https://www.gesetze-im-internet.de/estg/__18.html	2026-10-23
EStG § 26 (joint assessment)	https://www.gesetze-im-internet.de/estg/__26.html	2026-10-23
EStG § 32a (2026 tariff)	https://www.gesetze-im-internet.de/estg/__32a.html	2026-10-23
EStG § 32b (progression clause, special rate)	https://www.gesetze-im-internet.de/estg/__32b.html	2026-10-23
EStG § 34a (retained profits 28.25%, recapture 25%)	https://www.gesetze-im-internet.de/estg/__34a.html	2026-10-23
EStG § 35 (trade tax credit, partners' split)	https://www.gesetze-im-internet.de/estg/__35.html	2026-10-23
KStG § 1a (option for a partnership to be taxed as a company)	https://www.gesetze-im-internet.de/kstg_1977/__1a.html	2026-10-23
AO § 179 (separate determination, uniform for several persons)	https://www.gesetze-im-internet.de/ao_1977/__179.html	2026-10-23
AO § 180 (what is determined, § 180(1) no. 2 (a), (3), (5))	https://www.gesetze-im-internet.de/ao_1977/__180.html	2026-10-23
AO § 181 (who files, electronic filing)	https://www.gesetze-im-internet.de/ao_1977/__181.html	2026-10-23
AO § 149 (deadlines, § 149(3) no. 5)	https://www.gesetze-im-internet.de/ao_1977/__149.html	2026-10-23
AO § 152 (late-filing surcharge, 0.0625% for determinations)	https://www.gesetze-im-internet.de/ao_1977/__152.html	2026-10-23
GewStG § 7 (trade income from the income tax profit)	https://www.gesetze-im-internet.de/gewstg/__7.html	2026-10-23
GewStG § 9 (no. 2, shares in other partnerships)	https://www.gesetze-im-internet.de/gewstg/__9.html	2026-10-23
GewStG § 11 (EUR 24,500, 3.5%)	https://www.gesetze-im-internet.de/gewstg/__11.html	2026-10-23
GewStG § 35b (changes flow to the base amount notice)	https://www.gesetze-im-internet.de/gewstg/__35b.html	2026-10-23
SolzG §§ 3, 4 (EUR 20,350, 5.5%, 11.9%)	https://www.gesetze-im-internet.de/solzg_1995/__4.html	2026-10-23
BMF, Amtliches Einkommensteuer-Handbuch 2025, H 32b (example, part-year liability, foreign losses)	https://esth.bundesfinanzministerium.de/esth/2025/A-Einkommensteuergesetz/IV-Tarif-31-34b/Paragraf-32b/inhalt.html	2026-10-23
BMF letter of 3 November 2016 on § 35 EStG, as amended 17 April 2019 and 24 February 2025 (Rn. 22, 24: split by the general key, Sondervergütungen left out), Amtliches Einkommensteuer-Handbuch 2025, Anhang 27b I	https://esth.bundesfinanzministerium.de/esth/2025/B-Anhaenge/Anhang-27b/I/inhalt.html	2026-10-23
BMF letter on Vorsorgeaufwendungen, Rn. 199 (contributions linked to tax-free pay), Amtliches Einkommensteuer-Handbuch 2025, Anhang 1a II	https://esth.bundesfinanzministerium.de/esth/2025/B-Anhaenge/Anhang-01a/II/inhalt.html	2026-10-23
EStG § 10 (special expenses, § 10(2) sentence 1 no. 1)	https://www.gesetze-im-internet.de/estg/__10.html	2026-10-23
ELSTER, help for the 2025 determination return (ESt 1 B, Anlage FB, FE-G, FE-S)	https://www.elster.de/eportal/helpGlobal?themaGlobal=help_fein_2025	2026-10-23

Not yet confirmed: the 2026 forms for the determination return (the ELSTER guide read is for 2025; the 2026 one is not yet published); the rounding of the special rate rests on the official example in the 2025 handbook, not on the statute; whether foreign social security contributions paid in the months before arrival or after departure, on pay not subject to German tax, are special expenses in the year of moving (§ 10(2) sentence 1 no. 1 EStG speaks of tax-free income; no official text read applies it to the § 32b(1) no. 2 case); a GmbH general partner's liability fee would be its Sondervergütung and add to trade income, but Example 1 assumes none.

Contributed by Ryan Duguid.