Expat Tax Online launches U.S. tax guide for Americans in Germany

Expat Tax Online has published a new guide for Americans living in Germany ahead of the 2027 filing season for 2026 tax returns. The guide explains U.S. filing duties, foreign account reporting, and relief tools that can reduce or offset double taxation.

Why it matters: - Americans living in Germany can face filing obligations in both countries, even when German taxes have already been paid. - The guide is aimed at helping U.S. citizens and Green Card holders avoid missed filings, reporting mistakes, and penalties tied to foreign income and assets. - The publication is relevant now because the 2027 U.S. filing season is approaching for 2026 tax returns.

What happened: - Expat Tax Online highlighted a U.S. tax guide for Americans living in Germany. - The guide covers U.S. federal tax rules, cross-border income reporting, and financial disclosure requirements. - Clark Stott, director at Expat Tax Online, said Americans in Germany may still have U.S. filing obligations even if they already pay German income taxes.

The details: - The guide addresses U.S. federal income tax filing, including worldwide income reporting, filing thresholds, and deadlines for Americans overseas. - The guide explains double taxation relief through the Foreign Tax Credit, the Foreign Earned Income Exclusion, and U.S.-Germany income tax treaty provisions. - For the 2026 tax year, the maximum Foreign Earned Income Exclusion is US$132,900 per qualifying individual. - Eligibility for the Foreign Earned Income Exclusion depends on IRS requirements, including foreign residence or physical presence tests. - Taxpayers using the Foreign Earned Income Exclusion still need to consider federal filing requirements and limits on claiming foreign tax credits for excluded income. - The guide covers foreign financial reporting rules, including the Report of Foreign Bank and Financial Accounts, Form 8938, and some foreign investments. - Americans with reportable foreign financial accounts may need to file an FBAR when the aggregate value of those accounts exceeds US$10,000 at any point during the calendar year. - Form 8938 can also apply when specified foreign financial assets exceed applicable thresholds. - German investment funds, retirement arrangements, and foreign business interests can trigger additional reporting, depending on the taxpayer’s facts. - The guide includes tax considerations for German employment income, self-employment income, pensions, and social security contributions. - The U.S.-Germany totalization agreement can coordinate social security coverage for employed or self-employed Americans in Germany and may help prevent dual contributions on the same earnings. - The guide also points to IRS compliance options for missed filings, including the Streamlined Foreign Offshore Procedures for eligible taxpayers with certain non-willful failures. - Expat Tax Online says those streamlined procedures remain subject to non-residency, filing, and other IRS requirements.

Between the lines: - The guide frames U.S. tax compliance as more than a question of whether additional tax is owed. - Even when credits or exclusions eliminate U.S. tax liability, filing and disclosure duties can remain. - That matters because Americans abroad often need to manage income tax, asset reporting, and treaty-based relief at the same time.

What's next: - Calendar-year 2026 federal income tax returns are generally due April 15, 2027. - Americans living abroad receive an automatic two-month extension to June 15, 2027. - Additional filing extensions may be available on request. - A filing extension does not extend the original payment deadline, and interest generally begins accruing on unpaid tax after April 15. - Expat Tax Online says the guide is intended to help taxpayers prepare before the 2027 filing season begins.