Tax refunds for foreigners when leaving Germany
(Steuerrückerstattung bei Ausreise für Ausländer)
Can foreigners get a tax refund when leaving Germany?
Yes. In many cases, foreigners can reclaim part of the taxes they paid, especially if:
you were employed and only worked for part of the year, or
you paid too much income tax during your stay, or
your total annual income remained below the basic tax-free allowance.
Who can claim a tax refund after leaving?
| Situation | Tax refund possible? |
|---|---|
| Foreign employee who left Germany during the year | Yes |
| Foreign student who worked part-time and left Germany | Yes |
| Person without taxable income | No |
| Foreign freelancer who left after a short project | Possible |
What can be refunded?
The income tax / wage tax (Einkommensteuer / Lohnsteuer) that was deducted from your salary every month.
The following are usually not refunded:
health insurance contributions,
pension insurance contributions (Rentenversicherung) – these can only under special conditions be refunded after several years,
church tax (Kirchensteuer), except if you officially left the church before leaving Germany.
Example:
You worked from January to July and then left Germany.
Your wage tax was calculated as if you were employed for the whole year.
→ Your actual annual income is therefore lower than assumed.
→ When you file a tax return, you will often get back at least part of the overpaid tax.
Step 1: Official deregistration (Abmeldung)
Deregister at the local registration office (Bürgeramt / Einwohnermeldeamt).
You will receive an official “Abmeldebescheinigung” (deregistration certificate).
Step 2: Submit your tax return (Steuererklärung)
Ways to file:
| Method of filing | What you need |
|---|---|
| Online via ELSTER | Steuer-ID + Abmeldebescheinigung |
| Through a tax adviser | Recommended if you don’t speak German well or the case is complex |
| Via tax software / apps | e.g. Taxfix, WISO, Smartsteuer and similar |
Make sure to:
fill in the main form ESt 1 V,
attach Anlage N for income from employment,
state your new address in your home country,
provide valid international bank details (IBAN and, if needed, BIC) – foreign bank accounts are accepted if they can receive SEPA payments.
Usually 8–16 weeks after the tax office receives your tax return.
The amount will be transferred directly to your bank account.
Transfers to foreign bank accounts are possible as long as the IBAN is valid.
You can still file your tax return up to 4 years after leaving Germany.
Keep copies of:
your Abmeldebescheinigung,
your Lohnsteuerbescheinigung (annual wage tax certificate),
your bank details (IBAN / BIC).
| German term | English meaning |
|---|---|
| Steuerrückerstattung | Tax refund |
| Abmeldung | Official deregistration |
| Steuererklärung | Annual tax return |
| Einkommensteuer | Income tax |
| Lohnsteuerbescheinigung | Annual wage tax certificate |
Summary:
In many situations, you can reclaim a significant part of the tax you paid after leaving Germany, especially as an employee, student or short-term worker.
The two key requirements are: official deregistration and submitting a tax return.
Depending on your situation, the refund can amount to several hundred or even several thousand euros.
You have up to four years after leaving Germany to file your claim.
The editorial team has prepared this information with great care and based on multiple sources. However, mistakes or outdated details can never be completely ruled out. Therefore, this text should be considered only as initial, non-binding guidance. For binding and personalised information, please contact the competent German tax office or a qualified tax adviser.
