Special forms of tax liability

Besides the standard categories of unlimited and limited tax lia-
bility, there are a number of specifc cases where individuals not
resident in Germany may also be subject to unlimited tax liability:

German citizens working for German “governmental” orga-
nizations abroad, to the extent that these persons only have
limited tax liability in the other country.

– Individuals who do not reside in Germany, but who earn the
vast majority of their income in Germany and elect to be
taxed on their German income only on a resident basis. For
further information.