What U.S. tax forms do I need to file if I live in Germany as a U.S. citizen?
U.S. citizens living in Germany file Form 1040 annually along with FinCEN Form 114 (FBAR), Form 2555 or Form 1116 for double-tax relief, and often Form 8938 if FATCA thresholds are met. Additional forms apply for German investments, foreign businesses, or gifts from German relatives.
Core filings for Americans in Germany:
- Form 1040: worldwide income
- Schedule B: German bank and brokerage interest and dividends
- Form 2555 (FEIE) or Form 1116 (FTC), or both
- Schedule SE if self-employed and no totalization exemption
- FBAR (FinCEN 114): filed separately on the BSA E-Filing system, due April 15 with automatic October 15 extension
Conditional filings triggered by asset thresholds or activity:
| Situation | Form |
| Foreign financial assets over $200k single / $400k MFJ (living abroad) | Form 8938 |
| German mutual funds (Investmentfonds) or ETFs | Form 8621 (PFIC) per fund |
| German GmbH ownership 10%+ | Form 5471 |
| German KG or OHG partnership interest 10%+ | Form 8865 |
| Gift from German person over $100,000 | Form 3520 |
| German Riester-Rente or Rürup-Rente | Evaluate for Form 8938 and potential PFIC |
| State pension (gesetzliche Rente) | Reported as income; treaty allocation |
The U.S.-Germany totalization agreement exempts you from U.S. SE tax if you have a certificate of coverage from Deutsche Rentenversicherung.
German tax usually exceeds U.S. tax on employment income, making the Foreign Tax Credit the preferred strategy for high earners over the FEIE.
For more on Germany-specific filing, see our Expat Taxes in Germany.
Last updated on April 29, 2026
