German income tax support for residents of Switzerland

You live in Switzerland and still have German income or obligations.

lexo.tax e. V. is a state-recognised German income tax assistance association (Lohnsteuerhilfeverein). We take care of your German income tax return – including cases of limited tax liability – as assistance in tax matters within membership and within the statutory advisory scope of sec. 4 no. 11 StBerG. Advice is not possible for income from a trade, business or self-employment, for VAT, for German property tax or for the Swiss tax return.

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State-recognised German income tax assistance association
Limited tax liability and foreign addresses handled
Fully digital cooperation
Assessment notice reviewed

Which German cases can be affected

Property is only the best-known example. German touchpoints also arise from pensions, investments, deferred payments or the move itself.

Let or retained home in Germany: A flat or house in Germany is let, vacant or occasionally used by you. Rental income has to be declared in Germany.
German pension or public-sector benefits: State pension, company pension or civil-service benefits from Germany continue while you live in Switzerland.
Investment income at German banks: Accounts, securities portfolios or funds at German institutions generate interest, dividends or capital gains with a German link.
Severance or deferred salary: Payments from a former German employment reach you after the move – their tax allocation needs to be explained.
Year of moving in or out: In the year of the move the type of tax liability can change. The split assessment and allocation of income must be reflected correctly.
Mail from the German tax office: Reminders, enquiries, estimated assessments or late-filing penalties: German deadlines keep running from Switzerland too.

Limited or unlimited tax liability?

Two questions decide it: do you still have a residence or habitual abode in Germany (secs. 8, 9 AO), and do you receive German-source income within the meaning of sec. 49 EStG? A binding classification is only possible after reviewing your individual case.

Residence and abode: A permanently available home in Germany can indicate unlimited tax liability, regardless of deregistration.
German-source income: Without a German residence, limited tax liability can apply where German-source income exists, for example from letting or a pension.
Why apps stop here: Many tax apps and standard programmes do not support limited tax liability, foreign addresses or schedule N-AUS. We handle such returns within our advisory scope.

Two countries, two tax tasks

Germany: location and source: Under the Germany–Switzerland double tax treaty, income from immovable property is generally taxed where the property is located. Other German-source income also remains relevant for German filing.
Switzerland: rate and allocation: Foreign income and assets must still be declared in the Swiss tax return for rate determination and international allocation, even where Germany taxes the income.
Our role: lexo.tax handles the German income tax case only. The Swiss declaration stays with your fiduciary or a Swiss advisor.

The most common misconception

German income alone is not enough. Assistance by a Lohnsteuerhilfeverein requires a qualifying main type of income – employment income or qualifying pension benefits. Rental or investment income on its own does not suffice, and splitting a case between a tax advisor and the association is not permitted: a single excluded item excludes the whole case.

Eligibility check for residents of Switzerland

A few answers give you a first orientation on whether assistance by lexo.tax within the statutory advisory scope could be possible. Your answers stay in your browser – nothing is stored or transmitted.

Basic requirements

Points we need to review more closely

Exclusions

Please select the points that apply to you.

Without any answers no orientation is possible. If you are unsure, the free initial call is the easiest route.

Start the free initial check

This self-check is non-binding, does not constitute tax advice and does not create a membership.

Who handles your case?

Before we start, we check whether your entire case falls within our statutory advisory scope. If it does not, we say so and can point you to a suitable tax advisor.

Assistance by lexo.tax generally possibleEmployees, pensioners and retirees with German income: Assistance can be possible if the entire case falls within the statutory advisory scope of sec. 4 no. 11 StBerG – for unlimited as well as limited tax liability. (Individual review required beforehand)
Depends on the overall income pictureRental income, investment income and other income: Such income can be taken into account within the statutory requirements. Whether assistance is permitted depends on the assessment period, the other income and the case as a whole. (Possibly available after review)
No advice from lexo.taxSelf-employment, business income and structuring questions: We may not advise on income from a trade or business or from self-employment. The same applies to VAT, corporate income tax, payroll, German property tax, exit taxation under sec. 6 AStG and succession or shareholding structures. (Tax advisor required)
Outside GermanyTax obligations in Switzerland and other countries: The Swiss tax return and the assessment of Swiss tax liability are outside our remit. A Swiss fiduciary or locally authorised advisor is required for that. (Swiss fiduciary or local advisor)

What is included

German income tax return for unlimited and limited tax liability
Schedules V, R, KAP and N-AUS where relevant to your case
Recording of deductible expenses, for example for rental income
Electronic filing with the competent German tax office
Review of the assessment notice and appeals within the advisory scope
A personal contact person; video, phone and secure document upload

What is not included

Swiss tax returns and Swiss tax law
German property tax (Grundsteuer) and its returns
VAT and business taxation
Inheritance and gift tax
Exit taxation, succession and shareholding structuring
Income from a trade, business or self-employment

Statutory limits of our advisory authority

No advice on income from a trade or business (sec. 15 EStG).
No advice on income from self-employment (sec. 18 EStG).
No advice on VAT, corporate income tax or payroll.
No advice on German property tax (Grundsteuer) or its returns.
No advice on exit taxation under sec. 6 AStG.
No structuring of company or shareholding arrangements.
The advisory authority is always assessed on the basis of the entire tax situation.
Rental income and investment income: until 31 August 2026 the existing statutory requirements and income thresholds apply; from 1 September 2026 those thresholds cease to apply – which does not mean every case may automatically be handled.
The information on this page is general and does not replace an individual review of your case.

How working together looks

1. Self-check: A first non-binding orientation on your German touchpoints. Your answers stay in your browser and are neither transmitted nor stored.
2. Free initial call: We clarify your situation and which documents are needed. The initial call is not yet tax advice.
3. Scoping: We check whether your entire case falls within the statutory advisory scope of sec. 4 no. 11 StBerG. If it does not, we say so openly.
4. Membership and tax return: If assistance is permitted, it takes place within membership – from preparing the return to reviewing the assessment notice.

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 Switzerland – do I still have to file a German tax return?

It depends on whether you still have a residence or habitual abode in Germany (secs. 8, 9 AO) or receive German-source income within the meaning of sec. 49 EStG. Either can trigger a filing obligation. Whether that applies to you can only be answered after reviewing your individual case.

What does limited tax liability mean?

People without a residence or habitual abode in Germany who receive German-source income – for example from a German property or a German pension – are subject to limited tax liability. In principle only that German income is assessed, and special rules apply to allowances and deductible expenses.

Why do tax apps often reject such cases?

Many tax apps and standard programmes are designed for people with unlimited tax liability and a German address. Limited tax liability, foreign addresses or schedule N-AUS are often not supported. lexo.tax handles such returns within the statutory advisory scope, with a personal contact person.

I receive a German pension and live in Switzerland. What applies?

German pensions can remain relevant for German taxation even if you live abroad. Which country may tax them follows the double tax treaty between Germany and Switzerland and the type of pension. A binding assessment is only possible case by case.

Do I also have to declare German rental income in Switzerland?

Income from immovable property is generally taxed where the property is located, i.e. in Germany. For rate determination and international allocation, foreign income and assets must still be declared in the Swiss tax return. Your Swiss fiduciary or advisor handles that declaration.

Is the gross rent or the profit taxed?

What matters is the surplus of income over deductible expenses. Depreciation, loan interest, maintenance, administration and ancillary costs can be deductible where the statutory conditions are met.

I am self-employed in Switzerland – can you assist me?

No. If there is income from self-employment or from a trade or business, assistance by a Lohnsteuerhilfeverein is excluded by law. This applies to the entire case, not only to that part of it.

Can the case be split between a tax advisor and the association?

No. Splitting a case is not permitted. The advisory authority is always assessed on the basis of the entire tax situation. If an excluded item is present, lexo.tax may not take on the case at all.

Do you also handle German property tax?

No. German property tax (Grundsteuer) and its returns are outside the advisory scope of a Lohnsteuerhilfeverein. A tax advisor is required for that.

The property is owned by several people. Is that a problem?

Not necessarily. With several owners or a community of heirs it must be checked how the income is allocated and declared and whether all parties fall within the advisory scope. We clarify that beforehand.

Can I become a member from Switzerland?

Yes. Joining, document upload and communication are fully digital, wherever you live. The requirement is that the case falls within the statutory advisory scope. The fee follows our published fee schedule.

Unsure whether your German case must be filed?

Start the free eligibility check or book a non-binding call. No membership and no tax advice at this stage.

Start your free eligibility check

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