I hope someone would help me in this matter.

In 2020 I was in Poland for the first seven months, and then, since August, I'm in Germany. I have received income from employment in both countries, in Poland 30.000 €, and in Germany 20.000 €.

In Poland, on that income, the social insurances in the amount of 5.000 €, and the tax of 2.000 € was deducted, leaving me with a net of 23.000 €. Let's say that according to the German law I can deduct some Werbungkosten in the amount of 1.000 € (eg. for the trips to the place of work).

Now, I'm not sure what to write in the Anlage Wa-ESt. I suppose I have to enter in the field 4 the date of 1.8., and in the field 6 the Einkünfte, which seems to be the gross reduced by the Werbungkosten, so 29.000 €? Now, if that's the case, where do I enter the expenses for the tax and the social contributions in Poland?

To make it more clear: in Germany, on those 20.000 €, I have to pay 4.000 € in social contributions. If there were no Werbungkosten (let's disregard 1.000 € of flat rate), the taxable income would be 16.000 €. So on the German income, the tax rate is based on 16.000 €, which is then applied on the taxable income of 16.000 €. Now, when I include the income from Poland, the tax rate (applied on the taxable income of 16.000 €) is based on 16.000 € + 29.000 €, correct? That part seems illogical - on the income in Germany, the tax rate is based on the income reduced by the social security expenses, while the income in Poland is not reduced by the social security expenses (and Polish tax) to find out the tax rate?

Is there any other Anlage where I can put those expenses? If I were to include those expenses in Anlage Vorsorgeaufwand, they would reduce the taxable income in Germany as well, which again doesn't seem right...

  • Have you considered asking in Expatriates Stack Exchange? – o.m. Mar 7 at 10:51
  • 1
    I didn't. Thx for pointing it out. I will now. – SlumpA Mar 7 at 11:16
  • German tax law is one of the most complicated parts of law. I have no idea what to do here, but would recomend to consult a "Steuerberater" (or "Lohnsteuerhilfeverein"). The cost can be partially deducted from your taxes. – K-HB Mar 7 at 13:36

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