I have been working for a year in Germany as an EU national, last January I was paid a yearly bonus in brutto corresponding to the previous fiscal year.

I wonder whether should I declare that bonus in this year tax return or the next year tax return since that revenue corresponds to 2019, however, it was paid on 2020.

I am not longer living/working in Germany



1 Answer 1


You must have a document called "Ausdruck der elektronischen Lohnsteuerbescheinigung 2019" from your company. Looks like this

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It's most immportant document for you in this case. It contains your income, taxes, insurance payments etc. which were made based on your work at that company. The number at position 3 (Bruttoarbeitslohn einschl. Sachbezüge ohne 9. und 10.) is what you declare in your tax declaration for 2019. It's the total sum of your payments you received from the company in 2019 including the bonus if it was paid in 2019 (according to financial documents).

  • Thanks for the detailed answer. I got this document, in here the bonus payment is not listed. Still my company insist to declare as an income of the 2019.
    – ViB
    Apr 21, 2020 at 16:05
  • Then they must issue you a corrected document. According to Einkommensteuergesetz (EStG, income tax law) § 11 you must declare your incoming payments for the year in which you received the payment.
    – Ex Patriot
    Apr 21, 2020 at 17:05

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