Translating Ukrainian Tax Declaration for German Finanzamt

Your Steuerberater looks at you and says: “We need to confirm your Ukrainian income for 2024. Ideally with the full declaration, not just a certificate.” You blink: what declaration? Where do I get it? And does it even exist if you’re a sole proprietor paying single tax? Let’s work through this step by step - from what the “full declaration” actually means, to getting it translated and what to do when the documents don’t exist because of the war.

Income Certificate vs. Tax Declaration: Two Very Different Documents¶

Let’s clear up the terminology first, because confusion here is extremely common.

Income certificate (Довідка ДПС) - a simple document issued by Ukraine’s State Tax Service or your employer stating: “this person earned X hryvnias during year Y, from which Z hryvnias of personal income tax was withheld.” Easy to read, quick to translate, relatively cheap. Full guide on income certificate translation here.

Declaration on property status and income (Декларація про майновий стан і доходи) - this is a completely different document. It’s the full personal income tax return (the Ukrainian equivalent of the German Steuererklärung), which individuals file annually with the State Tax Service. Multiple pages, appendices, details on all income sources, assets, and deductions. Deadline: May 1 each year.

Who in Ukraine must file this full declaration (not just get a certificate): - Sole proprietors (ФОП/ФЛП) on the general tax system - Those who sold real estate or a vehicle during the year - Those who received foreign income - Those with multiple income sources without automatic withholding - Those claiming a tax rebate (налогова знижка)

If you’re an employee with one employer - you likely never filed a Ukrainian tax declaration. But if you’re a sole proprietor, sold property, or freelanced for foreign clients - the declaration exists, and Finanzamt may specifically ask for it.

When Finanzamt Wants the Full Declaration, Not Just a Certificate¶

Finanzamt requests supporting documents for foreign income under §68b EStDV (Einkommensteuer-Durchführungsverordnung - the implementing regulation to Germany’s income tax law). The key rule: if you’re claiming a tax exemption in Anlage AUS based on the Germany-Ukraine double taxation agreement (DBA), Finanzamt can ask for proof.

For a simple salary, a certificate from your employer or the State Tax Service is usually enough. But Finanzamt may specifically want the full declaration when:

• You’re a sole proprietor who declared business income
• You have multiple Ukrainian income sources simultaneously (salary + rent + business)
• Finanzamt has received information about your income from some source and wants the complete picture
• Your Steuerberater recommends submitting the declaration to prove the amount of foreign taxes paid and claim a credit or exemption

Key rule: Finanzamt may request a certified translation of documents - but isn’t required to do so automatically. Many people file their Anlage AUS and are never asked for supporting documents at all. A request for translation typically comes as a Rückfrage (query letter) with a 4-6 week deadline, or as a Nachforderung (additional request) during review.

How to Get Your Ukrainian Tax Declaration¶

If you filed a declaration in Ukraine, a copy is stored in the taxpayer account of the State Tax Service. You can find and download it online:

Through the State Tax Service e-cabinet (cabinet.tax.gov.ua): 1. Log in with Diia app or a qualified electronic signature (КЕП) 2. Go to “Звітність” (Reporting) → “Подані документи” (Submitted documents) 3. Find your declaration for the relevant year 4. Download the PDF

Important caveat: the e-cabinet only stores electronically filed declarations. If you filed on paper, you’ll need to contact a State Tax Service office directly - either in person or through an authorized representative in Ukraine.

New declaration form from 2024: Ukraine’s Ministry of Finance approved a new declaration form (Order No. 467 of August 28, 2023). It’s been in effect since the 2023 declaration campaign. If you have an older form from 2021-2022, it has a different structure, but Finanzamt doesn’t care about the form - they care about the content.

If you never filed a declaration at all - then you need a certificate from the State Tax Service confirming no declarations were filed, plus an income certificate. Finanzamt usually accepts this as confirmation that you were an employee and your employer withheld the tax.

What to Translate: The Structure of the Ukrainian Declaration¶

The Ukrainian declaration consists of a main sheet and appendices. Appendices are labeled with letters (Ф1, Ф2, Ф3, Ф4, etc.) and are filled out depending on the type of income.

Finanzamt typically needs: - Main sheet (page 1) - personal details, total income, amount of income tax assessed and paid - The appendix for your income type - if you’re a sole proprietor, that’s appendix Ф4; rental income is Ф2; property sale is Ф2 or Ф4 depending on the type

You don’t always need to translate the entire declaration. Your Steuerberater or Finanzamt will usually specify exactly which sections they need. When in doubt, translate the main sheet plus the relevant appendix - that saves money without cutting corners.

For the translation, you need a sworn translator (vereidigter Übersetzer) - they stamp and sign the document, certifying that the translation matches the original. Only this kind of certified translation (beglaubigte Übersetzung) carries legal weight for Finanzamt. You can find sworn translators through justiz-dolmetscher.de - the official database of Germany’s court-registered translators.

Sole Proprietors (ФОП) in Germany: The Complicated Case¶

If you’re a Ukrainian sole proprietor (ФОП/ФЛП) living in Germany, your tax situation is significantly more complex than an employee’s.

Under the Germany-Ukraine double taxation agreement (in force since 1997), business income is taxed where the activity is actually carried out. If you’re sitting in Berlin and freelancing - Germany considers that income earned on German territory and taxes it in full.

The problem is that Ukraine’s single tax (3-5% for sole proprietors) doesn’t get credited against German Einkommensteuer. The DBA doesn’t provide for this credit - single tax is considered structurally different from standard income tax. The result: the same income can be taxed twice. You pay single tax in Ukraine and Einkommensteuer in Germany.

The solution is a consultation with a Steuerberater (German tax advisor). For sole proprietors earning over €10,000 per year, this isn’t a suggestion - it’s essential. Correctly handling Anlage AUS, Gewerbeanmeldung or Freiberufler status, and Ukrainian ФОП income simultaneously is genuinely complex.

Forums like dou.ua and Handbook Germany are full of messages from IT freelancers asking: “I have a ФОП, I live in Munich, clients are in the US - what do I do?” The answer is always the same: close the ФОП, register as a Freiberufler in Germany, consult a Steuerberater. For Finanzamt documents, you’ll need the ФОП declaration and proof of Ukrainian single tax payments.

The War Waiver: When Documents Simply Don’t Exist¶

This is the most important information for those whose documents are inaccessible due to the war.

Germany’s Federal Ministry of Finance (Bundesfinanzministerium) updated its Ukraine tax FAQ in April 2025. It explicitly states: if a taxpayer cannot provide proof of foreign income or foreign taxes for war-related reasons (kriegsbedingt) - this requirement can be waived for tax years 2021-2025.

This means: if the State Tax Service office in your city isn’t functioning, archives are destroyed, or communication is impossible - you’re not required to provide documents that are physically impossible to obtain. But a few things matter:

• You still need to declare the income - enter it in Anlage AUS based on your own records
• When responding to a Finanzamt query or Rückfrage, include a written explanation of why documents are unavailable
• The explanation needs to be specific: where exactly the institution is located, why it’s inaccessible, when the situation arose
• Simply writing “there’s a war” isn’t enough

This kriegsbedingte Erleichterung (war-related relief) isn’t automatic forgiveness - it’s an individual Finanzamt decision based on your explanation. In most cases, when the situation is credible and explained clearly, Finanzamt accommodates it.

What Translation Costs¶

Standard turnaround: 3-5 business days. For the full document translation price guide, see the separate article.

One useful detail: translation costs for documents needed for your Steuererklärung can often be claimed as Werbungskosten (income-related expenses) and partially recovered through that same tax return.

Step-by-Step Guide¶

Step 1: Determine whether you filed a Ukrainian declaration at all

If you’re a sole proprietor, had rental income, sold property, or earned from multiple sources - the declaration exists. If you’re an employee with no additional income - probably not. In the second case, you need an income certificate, not a full declaration.

Step 2: Retrieve your declaration from cabinet.tax.gov.ua

Log in with Diia or qualified electronic signature → go to “Звітність” → “Подані документи” → find the relevant year → download PDF. If you can’t find declarations or can’t log in, contact a State Tax Service office or have a representative in Ukraine request it for you.

Step 3: Identify which pages need translation

If you have a Steuerberater, ask them which sections Finanzamt needs. Usually the main sheet plus the relevant appendix is enough. This saves money without risking an incomplete submission.

Step 4: Make a quality scan

300 DPI minimum, PDF format, all pages included. The translator needs a legible document - a smartphone photo taken at an angle with your finger in the frame won’t cut it.

Step 5: Order a beglaubigte Übersetzung

Find a sworn translator at justiz-dolmetscher.de (language pair: Ukrainian-German). Order 2-3 weeks before your deadline - standard turnaround is 3-5 business days. You can also use ChatsControl for a quick initial translation to understand the document yourself or share with your Steuerberater (Finanzamt needs the certified version).

Step 6: Keep everything for 10 years

Even if Finanzamt never asked for anything - keep originals and translations. Germany’s tax audit limitation period is 4-10 years depending on the situation.

FAQ¶

Do I need to submit my Ukrainian tax declaration directly to Finanzamt?¶

No - you don’t submit it directly. You fill in Anlage AUS as part of your German Steuererklärung and enter your Ukrainian income data there. The Ukrainian declaration or other supporting documents are only needed if Finanzamt sends a query (Rückfrage) asking for confirmation.

What’s the difference between an income certificate and a full tax declaration?¶

An income certificate is a simple document showing how much you earned and how much income tax was withheld - issued by the State Tax Service or your employer on request. A full declaration is a comprehensive self-filed return covering all income sources, deductions, and tax calculations. Sole proprietors, property owners, and those who sold assets file declarations. If you’re an employee - a certificate is usually sufficient.

Does Ukraine’s single tax for sole proprietors count toward German Einkommensteuer?¶

No, it doesn’t. Ukraine’s single tax (3-5% for sole proprietors / ФОП) isn’t recognized under the Germany-Ukraine tax treaty as equivalent to income tax. This means potential double taxation for sole proprietors. The solution involves a Steuerberater consultation and potentially restructuring your business activity in Germany.

What if my documents were destroyed or are inaccessible due to the war?¶

Germany’s Federal Ministry of Finance (Bundesfinanzministerium, updated April 2025) allows a kriegsbedingte Erleichterung (war-related relief) for tax years 2021-2025: if documents can’t be obtained for war-related reasons, the proof requirement can be waived. Write Finanzamt a letter explaining your specific situation. You still need to declare the income - just without the supporting documents.

Does Finanzamt require a certified translation or will a regular one do?¶

Under §68b EStDV, Finanzamt can require a beglaubigte Übersetzung - meaning a translation done by a sworn translator (vereidigter Übersetzer) with an official stamp. A translation done via DeepL or by a friend has no legal standing. If Finanzamt officially requests supporting documents, submit only a certified translation.