Step by step, our guide will lead you to all the important information you might need for your international work.

Here we go!

The Guide

Tools

Glossary

name of the term: Unlimited tax liability
descriptions of the term:

Unlimited tax liability

Term used in the German Income Tax Act (§ 1 EStG). Natural persons who are residents of Germany are subject to unlimited income tax liability, i.e. tax is calculated based on all domestic and foreign income - their “worldwide income.” Double taxation agreements may be applied to avoid double taxation of foreign income, where such agreements are in place.

Source: UStG, edited (only available in German)

Back