Who is liable to pay personal income tax return in Germany?
- each Hungarian entrepreneur who has an enterprise in Germany but his/her main domicile is in Hungary.
- each Hungarian employee who was declared as an employee at a German company
- each Hungarian employee who worked by posting of workers and his/her employer paid a payroll tax.
You must declare in Germany your salary earned in Germany (and only that). In case of the members of a GbR or the individual entrepreneurs, their profit resulting from their enterprise will be the base for their personal income tax. In case of the personal income tax, an important factor must be taken into account: the tax exemption of 8 354 Euros (2014) is only applies to those persons who, besides their Hungarian domicile, have a domicile also in Germany. The personal income tax return is prepared by a tax adviser, the charge for this is between 75 and 85 Euros. If you yourself prepares the personal income tax return, the deadline of the submission is 31st May 2014, if you entrust a professional, the deadline is 31st December.