Dubai may be free of local income tax. Your German obligations do not end automatically.
lexo.tax e. V. is a state-recognised German income tax assistance association (Lohnsteuerhilfeverein). We offer members assistance in tax matters within the statutory advisory scope of sec. 4 no. 11 StBerG – from preparing the income tax return to reviewing the assessment notice, as far as the legal requirements are met.
- State-recognised German income tax assistance association
- Personal contact: Lisa-Marie Becker
- Fully digital cooperation
- Assessment notice reviewed
The most common misconception
The UAE levy no personal income tax on salaries. That does not mean there is nothing left to declare in Germany. Three questions decide it.
- Residence: Do you still have a residence (sec. 8 AO) or habitual abode (sec. 9 AO) in Germany – for example an available home?
- German-source income: Do you receive income from Germany such as rent, interest, dividends, pensions or deferred payments?
- Remaining ties: Family, shareholdings, a recent move or a planned return can change the assessment.
- No income tax treaty: For income tax the former Germany–UAE treaty no longer applies; it expired at the end of 2021.
Self-check for residents of Dubai
Check with a few answers whether your case should be reviewed in Germany. Your answers stay in your browser – nothing is stored or transmitted.
No item applies.
For a reliable assessment we need further information. Get in touch if you are unsure – for example after a recent move, severance payments or ongoing proceedings.
Start the free initial checkThis self-check is non-binding, does not constitute tax advice and does not create a membership.
Who handles your case?
We state from the outset what we may do – and what we may not. Cases outside the statutory scope are referred to partners.
- Handled by lexo.taxEmployees, pensioners and retirees with German income; rental income; investment income; other income: lexo.tax e. V. – assistance in tax matters within membership under sec. 4 no. 11 StBerG
- Partner referralSelf-employed, founders, shareholders, business closure, exit taxation under sec. 6 AStG, VAT: Partner tax advisors – lexo.tax may not advise here and refers the case on
- Country partnerTax obligations in further countries (e.g. USA, United Kingdom, India): Country partners in the respective jurisdiction
Statutory limits of our advisory authority
- No advisory authority for income from a trade or business (sec. 15 EStG) or self-employment (sec. 18 EStG).
- No VAT, payroll or corporate income tax cases.
- No exit taxation under sec. 6 AStG and no structuring of shareholdings.
- Rental income (sec. 21 EStG) and investment income (sec. 20 EStG) can be advised on. Until 31 August 2026 the existing income thresholds apply; from 1 September 2026 they cease to apply under the amended StBerG.
- The information on this page is general and does not replace an individual review of your case.
Your contact for Dubai and the UAE: Lisa-Marie Becker
Lisa-Marie Becker, Dipl.-Finanzwirtin · contact for Dubai / UAE. Initial calls take place by video or phone, scheduled in your time zone – select Lisa-Marie Becker as your contact when booking.
How working together looks
- 1. Self-check: Eight questions, no data stored – a first orientation whether your case should be reviewed in Germany.
- 2. Initial call: Free initial call with Lisa-Marie Becker by video or phone, scheduled in your time zone.
- 3. Scoping: We check whether assistance within sec. 4 no. 11 StBerG is possible – or refer you to a partner.
- 4. Return & assessment: Preparation of the income tax return and review of the assessment notice within membership.
Membership fee
The annual fee follows our published fee schedule – based on income, with no success-based charges. You can calculate it with the fee calculator.
Frequently asked questions
I live in Dubai – do I still have to file a German income tax return?
It depends on whether you are still subject to unlimited German taxation (residence or habitual abode) or receive German-source income. Neither depends on the fact that the UAE levy no personal income tax on salaries. Whether a filing obligation exists can only be answered after reviewing your individual case.
I let out my flat in Germany – can lexo.tax assist me?
Rental income (sec. 21 EStG) falls within the advisory scope of a Lohnsteuerhilfeverein. Until 31 August 2026 the existing income thresholds apply; from 1 September 2026 they cease to apply under the amended StBerG.
I kept my German flat. Does that mean I am still resident in Germany?
A residence under sec. 8 AO requires a home that you keep and can use. A permanently available home – including one at relatives' – may therefore trigger unlimited tax liability. This depends on the actual circumstances of each case.
Is there a double tax treaty between Germany and the UAE?
For income tax the former treaty no longer applies; it expired at the end of 2021. Potential double taxation is therefore assessed under German domestic rules rather than a treaty.
What is exit taxation and does it affect me?
Substantial shareholdings in corporations can trigger taxation on emigration under sec. 6 AStG. Such cases are outside the advisory scope of a Lohnsteuerhilfeverein. We say so openly and refer you to a partner tax advisor.
I am self-employed in Dubai or founded a company – can you help?
No. For income from a trade or business (sec. 15 EStG) or self-employment (sec. 18 EStG) there is no advisory authority under sec. 4 no. 11 StBerG. We cooperate with tax advisors for those cases.
Can I become a member from abroad?
Yes. Joining, document upload and communication are fully digital, wherever you live. The fee follows our published fee schedule.
How does working together across time zones look like?
Initial calls take place by video or phone, scheduled in your time zone. Documents are uploaded encrypted; review of the tax assessment notice is included within membership.
Not sure whether your case must be filed in Germany?
Start the free eligibility check or book a non-binding call. No membership and no tax advice at this stage.
Looking for the full German page? Visit Steuererklärung aus Dubai