What is the tax treatment in Germany and the UK for an individual relocating from Germany to the UK on 5th April in a tax year (lets say 5th April 2018)?
My understanding is that the individual submits a UK tax return for 2018/2019 on their worldwide income but what is the treatment in Germany (whose tax year runs to December)?
My interpretation is that the individual who does not retain a residence in Germany and is not in Germany for more than 183 days would be "beschränkte steuerpflichtig" i.e. taxable on their German income. But for what period? i.e. assuming the German source income continues into the UK residence period, the income (after 5 April) has been declared on the UK tax return. Does a tax return have to be submitted in Germany for the entire year or just the period up to 5th April?
Appreciate any thoughts
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