What do I
need to do?
Welcome!
Click on the moons on the right to read more about what action you need to take and when to take it.
Welcome!
Click on the moons on the right to read more about what action you need to take and when to take it.
Complete a Power of Attorney (Vollmacht)
When required, we will ask you to complete a Power of Attorney (Vollmacht). This enables us to act as your agent and deal with the German tax authorities on your behalf.
The information we will need from you to prepare the form: full name, address, date of birth and German Tax Identification Number, if available.
Click the links to download a blank copy of the form in English and German for your reference
Once completed, return the original signed copy by either post or scan and email to your Deloitte contact.
Review the FAQ section
Review the FAQ section for any further points relevant to you.
Living and working in Germany
Access the Living and working in Germany guide.
Complete your GA Calendar (if used by your employer)
It's important to keep your Deloitte Calendar up-to-date at all times. This is used by the Deloitte team in Germany and in any other countries in which Deloitte is supporting with your compliance requirements.
The Calendar should confirm which country you're in and where you working each day.
The Calendar can be completed in the GA Portal or you can use the Global Advantage App on your phone where available.
Click here to view how to complete your GA calendar.
Keeping your Calendar up-to-date ensures we correctly assess your German tax residence position and can determine the taxable portion of your pay that needs to be reported in Germany. You should continue to use the Calendar until December 31 (the end of the tax year) after your assignment ends to ensure all the required information is in one place before your German tax return is completed.
Retain all relevant records
It's important to retain all relevant records for the period you're working in Germany. These include:
We will be supporting you with the preparation of your German tax return.
Following the end of the tax year in December, we will contact you to ask you to complete 'About Me'. This is an online questionnaire which, when filled out, should give us all the information we need to complete your tax return.
The questionnaire can be accessed via the GA Portal. Click here for an overview of 'About Me' and how to complete it.
The sooner you can submit your information, the sooner we can make a start on your tax return. We'll let you know once it is complete so you can review and approve it via the GA Portal.
The filing deadline each year for tax returns is 31 July after the tax year has ended, if you are not filing via a professional tax advisor. There are exceptions for German non-residents. If the return is not filed on time the tax authorities automatically assess a penalty based on the tax due. The income tax is not payable at the time the tax return is filed but when the tax return is assessed.
The filing deadline each year for tax returns is 28 February after the year in question has ended, if you are filing through a professional tax advisor. This extension applies upon application. If the return is not filed on time, the tax authorities automatically assess a penalty based on the tax due. The income tax is not payable at the time the tax return is filed but when the tax return is assessed.
The tax authorities will review the tax return and issue an assessment notice. This may take up to 6 months after your tax return has been filed, depending on the tax office.
Any payment due must be paid within one month after receipt of the assessment notice unless separate instructions for payment have been issued by the tax authorities. Penalties will be due for late payment and filing.
Interest is charged or credited on final tax payments/repayments if the assessment notice is not issued within 15 months after the end of the tax year.
If the assessment notice differs from the return filed, we would recommend filing an appeal against the assessment notice, if it is to your disadvantage and in accordance with the company policy. The deadline for the appeal is typically one month so you should respond as soon as possible after you have received the assessment notice.
