If you live in Germany and earn income in India, you may need to file an Indian return as a non-resident, especially to recover excess tax or after selling property. The India-Germany tax treaty allocates taxing rights, and Germany generally gives credit for Indian tax or exempts certain income. To claim treaty rates in India, you need a certificate of residence from your Finanzamt and Form 10F.
- Document route
- German notary, pre-certification, then Indian mission attestation
- Time difference
- India is 3.5 hours (summer) to 4.5 hours (winter) ahead
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Germany: how it works
We check your residential status under the Income-tax Act 2025, which matters in the year you move to or from Germany. We list your Indian income and the tax deducted, and compute property and share gains correctly. An Indian return is the only way to recover tax withheld in excess and to carry losses forward. Students and new arrivals on the Blue Card are often surprised to find Indian banks deducting tax on NRO interest at high rates.
For treaty rates, you request an Ansässigkeitsbescheinigung, a certificate of tax residence, from your Finanzamt and file Form 10F online in India. NRE interest is exempt in India but taxable in Germany. We coordinate with your Steuerberater so that both returns are consistent, and we answer Indian tax notices for you. Refunds are paid only into a pre-validated Indian bank account, so we confirm your NRO account is linked on the portal first.
What clients in Germany should know
- The German tax year is the calendar year, India's runs April to March, so the same income falls into different periods.
- Germany requires residents to declare foreign income in the Steuererklärung even where India has taxed it.
- Indian tax notices arrive by email; keep your contact details on the Indian portal current.
Step by step from Germany
Video consultation
A call at a time that suits Germany, after we have read your documents.
Documents signed in Germany
German notary, pre-certification, then Indian mission attestation
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Germany where needed.
The full guide
This page covers what changes when you are in Germany. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Germany and the Cross-Border Tax & Money practice area.
Questions from clients in Germany
How do I get a German residence certificate for tax?
Request a certificate of tax residence from your Finanzamt; it is used with Form 10F in India.
Is NRE interest taxable in Germany?
Yes, it forms part of your worldwide income in Germany.
Should I file in India if TDS was deducted?
Frequently yes, because Indian withholding on NRO interest and property sales is often higher than the final tax due.