Sparsh Kumar Ganeriwala, EA
Associate Director | Tax
US/Foreign Trusts GILTI Specialist IRS qualified Enrolled Agent (EA) Federally authorized to practice before the IRS on all US tax matters Degree in Bachelor of Commerce (B.Com)
The Ultimate Guide for American Expats in Germany
Living in Germany as a US citizen or Green Card holder means dealing with taxes in both countries. Since the US taxes based on citizenship, your filing obligations continue even after you move abroad.
Fortunately, with proper planning and the right tax strategies, most Americans abroad can prevent double taxation on the same income.
Do I need to file a US tax return?
In most cases, yes. If you live in Germany, you must review each year whether you’re required to file a U.S. tax return. Living abroad does not automatically eliminate your U.S. filing obligations.
The table below outlines the main income thresholds that trigger a filing requirement.
| Situation (2025 tax year) | Common filing trigger |
| Single filer (general threshold) | US$15,750 |
| Married filing jointly (general threshold) | US$31,500 |
| Self-employed (net earnings) | US$400 |
A key issue for Americans in Germany is currency conversion. Income earned in euros must be reported to the IRS in U.S. dollars. In most cases, taxpayers may rely on the IRS annual average exchange rate for conversion purposes.
Once you meet the filing requirement, you must file Form 1040 and disclose your worldwide income. This includes compensation from German employment, self-employment income, investment income, rental income, and any other earnings irrespective of the country of source.
While Americans abroad receive an automatic two-month extension to June 15 to file, this extension applies only to filing, not payment. Any tax liability remains due on April 15 to avoid interest. Importantly, even if foreign tax credits or exclusions reduce your US tax to zero, a return is still required if you exceed the filing threshold.
| Typical due date | Notes | |
| US income tax return (Form 1040) | April 15 | Standard US tax deadline |
| Automatic expat filing extension | June 15 | Filing extension, not an automatic payment extension |
| Extension request (Form 4868) | By April 15 (to extend) | Extends filing to October 15 |
| Extended filing deadline (with Form 4868) | October 15 | Common “final” deadline for many expats |
| FBAR due date | April 15 | Extends filing to October 15 |
📌 Note: The automatic June 15 filing extension does not extend the payment deadline. Interest starts accruing on any unpaid tax from April 15.
Get the complete 25-page guide detailing everything you need to know about filing US taxes in Germany.
