Living abroad. Still connected to the U.S.

Often, yes. U.S. citizens generally report worldwide income when a U.S. filing requirement applies, even if they live and pay tax in Germany. Depending on the facts, Form 1116 (foreign tax credit) or Form 2555 (foreign earned income exclusion) may reduce U.S. tax. German tax paid does not automatically eliminate U.S. filing.

Not necessarily. An American married to a nonresident alien spouse may generally file as married filing separately, subject to the applicable rules. In some circumstances, both spouses can elect to file jointly, but that normally brings both spouses’ worldwide income into the U.S. return while the election applies. We review the election before treating joint filing as the default.

A Form 1040 requirement depends on filing status, income and special rules, including self-employment income; citizenship alone does not mean everyone must file a tax return every year. But separate foreign-account reporting may still apply even if no Form 1040 is due. The year of a move and any U.S. income also deserve a check.

If you are a U.S. person with a financial interest in a German account, including a joint account, it can be reportable. The FinCEN FBAR threshold is based on the combined maximum value of all your reportable foreign accounts exceeding $10,000 at any time, not $10,000 for each account. A spouse who is not independently a U.S. person does not become an FBAR filer solely through the marriage.

No. FinCEN Form 114 (FBAR) is a separate electronic Treasury filing. IRS Form 8938 is generally attached to an income tax return when its own higher thresholds and filing conditions are met. For qualifying taxpayers living abroad who do not file jointly, an often-relevant Form 8938 threshold is more than $200,000 at year-end or $300,000 at any point; other thresholds apply to joint filers and different circumstances.

Not necessarily. Form 1116 may allow a credit for eligible German income taxes, while Form 2555 may permit qualifying foreign earned income to be excluded. The two approaches have different effects and restrictions; choosing one without considering the other, or the U.S.–Germany treaty, can be costly. They do not guarantee a zero U.S. liability.

A child born in Germany to a U.S.-citizen parent may acquire U.S. citizenship at birth if the statutory conditions are met. A Consular Report of Birth Abroad (CRBA) is a way to document citizenship acquired at birth, and a U.S. passport and Social Security number may also be relevant. Tax benefits depend on separate eligibility and identification rules.

German child and parental benefits should be identified during the tax review rather than omitted automatically. Their U.S. treatment depends on the particular benefit, applicable law and treaty provisions, and individual facts. We also check filing status and any relevant child-related U.S. credits.

Some non-U.S. mutual funds and ETFs can be treated as passive foreign investment companies (PFICs) for U.S. purposes. That may lead to complex tax calculations and IRS Form 8621 reporting. Have the investment reviewed before assuming that a German tax-efficient product is simple on a U.S. return.

Possibly. Form 5471 is an information return for certain U.S. persons who are shareholders, officers or directors of corporations organized outside the United States. Some reporting categories are triggered by acquiring or holding 10% or more of voting power or value, while other categories depend on control, U.S.-shareholder status, and ownership attribution. It can apply even if the company is not profitable or pays no dividend. A German GmbH or UG should first be analyzed under U.S. entity-classification rules. Certain missed or incomplete filings can carry an initial $10,000 penalty. Your German spouse owning a business does not automatically mean you personally must file; the actual ownership and attribution rules need checking.

The reporting form depends on how the business is classified for U.S. tax purposes. Form 8858 can apply to certain foreign disregarded entities or branches; Form 8865 can apply to certain foreign partnerships; and Form 5471 can apply to certain foreign corporations. These are not interchangeable, and they may be separate from Schedule C, self-employment tax and German filing requirements.

No. Form 5471 concerns certain U.S. persons’ interests in or relationships with foreign corporations, such as some German GmbHs. Form 5472 concerns certain reportable related-party transactions involving foreign-owned U.S. entities and some foreign corporations engaged in a U.S. trade or business. The two forms serve different purposes, and neither should be assumed to apply just because a spouse is German.

German pension and retirement arrangements can have different U.S. tax and foreign-account or foreign-asset reporting consequences depending on their legal form and ownership. No single rule applies to all German pensions, insurance contracts and investment products. We review the documents and coordinate specialist advice when required.

The U.S.–Germany Social Security totalization agreement can coordinate coverage and may prevent duplicate contributions for qualifying employment or self-employment. The outcome depends on the work arrangement and applicable certificate of coverage; it should not be assumed from residence alone.

A U.S. person who receives certain large gifts or bequests from non-U.S. individuals or foreign estates may need to file Form 3520, even when the receipt is not itself ordinary taxable income. The commonly relevant aggregate threshold for gifts from nonresident alien individuals or foreign estates is over $100,000, subject to specific rules.

Possibly. State rules differ, and a move abroad does not always end state residency or source-income filing requirements. We check the former state of residence, domicile facts, remaining property, employment and other U.S. connections.

Calendar-year individual federal returns are generally due in April. Eligible taxpayers living abroad typically receive an automatic two-month filing extension (usually until June 15), but interest on unpaid tax may begin from the ordinary April due date. The FBAR has a separate April deadline with an automatic extension to October 15. Confirm the dates for the applicable tax year.

No. Personal foreign-account reporting (FBAR) and business beneficial ownership information (BOI) reporting are different. Under FinCEN rules effective August 14, 2026, U.S.-formed companies are exempt from BOI filing, while certain foreign-formed companies registered in the United States may still have obligations. The personal FBAR rules remain separate.

We can organize bills, track deadlines, prepare a payment schedule and coordinate client-approved actions with providers. You keep control of accounts and authorize payments. Any service outside administrative coordination would require a separate review and written agreement.

No. U.S. financial administration can be discussed as a standalone service, with a separately defined scope and fee arrangement.

We can help organize your filing history and prepare returns where appropriate. If a formal compliance procedure or legal representation is needed, we can coordinate with suitable specialists.

Our tax service focuses on U.S. filing obligations. Where helpful, we can coordinate with your local tax adviser; preparation of local-country returns is not included unless expressly agreed with a qualified provider.

Tax preparation is quoted based on the years, forms and complexity involved. Recurring administrative support is scoped around the volume of bills, tasks and desired frequency. We confirm the scope and pricing before engagement.