US-Germany Cross-Border Tax Filing
Germany and the United States have a comprehensive bilateral tax treaty, but the interaction of the two systems still creates significant complexity for cross-border individuals. Americans in Germany typically benefit from the Foreign Tax Credit to eliminate US liability, but German-specific issues — including German pension reporting, solidarity surcharge creditability, and the treatment of Kindergeld child benefits — require specialist attention. We handle your US filing with full awareness of how your German situation affects it.
Get started with your filingWho this is for
- ✓ US citizens and green card holders employed in Germany
- ✓ Americans in Germany with German pensions, investments, or Riester accounts
- ✓ German citizens who moved to the US and have German-source income
- ✓ Cross-border workers who live in one country and work in the other
- ✓ Americans in Germany who have received Kindergeld and want to understand its US impact
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 US Form 1040 — with Foreign Tax Credit for German income tax (ESt) and solidarity surcharge (SolZ)
- 2 Form 8833 — US-Germany tax treaty position disclosures
- 3 FinCEN Form 114 (FBAR) — German bank and investment accounts
- 4 Form 8938 — FATCA reporting for specified foreign financial assets
- 5 Form 8621 — PFIC reporting for German investment funds
- 6 Form 8992 — GILTI if a German company is involved
Documents usually needed
- 📄 Lohnsteuerbescheinigung (German wage tax certificate)
- 📄 Steuerbescheid (German tax assessment, if filed in Germany)
- 📄 German bank and investment account statements
- 📄 Riester or betriebliche Altersversorgung (bAV) pension statements
- 📄 Prior year US tax return
- 📄 Social Security number or ITIN
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
Tell us about your German employment, income type, and any German registered investment accounts
Upload your Lohnsteuerbescheinigung and German account statements
Our team prepares your US return applying the Foreign Tax Credit and relevant treaty positions
A CPA reviews and e-files your return with all required disclosures
When human review matters
- ⓘ German solidarity surcharge (Solidaritätszuschlag) is treated as a creditable income tax following IRS guidance
- ⓘ German Kindergeld received may reduce the US child tax credit or child and dependent care credit — our CPAs verify the interaction
- ⓘ German Riester pensions are not automatically tax-deferred under US law — treaty analysis is required
[INSERT: customer testimonial, e.g. "mechanical engineer in Munich, Germany, saved money and stress using Nomadic.Tax"]
- mechanical engineer, Munich, Germany
Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ Everything in Standard
- ✓ Schedule C & SE for self-employment
- ✓ Multiple income sources and currencies
- ✓ Everything in Premier
- ✓ Foreign Earned Income Exclusion (Form 2555)
- ✓ Foreign Tax Credit (Form 1116)
- ✓ FBAR filing (FinCEN 114) included
- ✓ Everything in Expat
- ✓ Schedules D & E for investments and rentals
- ✓ Foreign asset reporting (Form 8938)
- ✓ FBAR filing (FinCEN 114) included
Frequently asked questions about US-Germany Cross-Border Tax Filing
Are German taxes high enough to eliminate my US tax bill?
In most cases yes. Germany's combined federal income tax and solidarity surcharge are broadly comparable to or higher than US federal rates. The Foreign Tax Credit applied on your US return typically offsets all US income tax liability. Self-employment tax, however, is a separate calculation not affected by the credit.
Does receiving Kindergeld affect my US child tax credit?
Potentially. Kindergeld is treated as a foreign tax benefit on dependent children and can reduce the US child tax credit in some analyses. Our CPAs apply current IRS guidance to determine the correct interaction between German child benefits and US child-related credits.
I have a Riester pension — do I report it to the US?
Riester accounts must be reported on FBAR and potentially Form 8938 if they exceed reporting thresholds. The question of whether annual contributions and growth are currently taxable in the US depends on whether a treaty exemption applies — our CPAs assess this for your specific Riester contract type.
Can Germans in the US use the US-Germany treaty to reduce US taxes on German income?
Yes. The US-Germany treaty contains provisions that can reduce US withholding on German-source dividends, interest, and certain pension payments. Residents of Germany (including US citizens) may also be able to invoke the treaty's limitation on benefits article. Our team reviews treaty applicability for your specific income streams.