How to Translate Foreign Income Certificates for Finanzamt and IRS - the Right Way¶

Finanzamt sent you a letter: “Bitte legen Sie Nachweise uber Ihre auslandischen Einkunfte vor - in deutscher Sprache.” You’ve got income from Ukraine - freelancing, rental, maybe some dividends - and now it all needs translating into German. And if you’re also a US citizen or Green Card holder, the IRS wants their cut too, with docs in English. Oh, and you’ve got a cousin in London who just got a similar letter from HMRC for his SA106.

Three countries, three sets of rules, three different types of translation certification. If you get it wrong, the best-case scenario is delays. Worst case? They calculate your taxes themselves - and not in your favor.

This guide covers exactly what you need, how to get it translated properly, and what it costs in 2026. No guessing, no “it depends” without context - just the actual rules for each country and practical steps.

Why Tax Authorities Require Translated Foreign Income Certificates¶

The short answer: because they tax your worldwide income, and they need proof of what you earned abroad. The longer answer depends on which country is asking.

Germany: Welteinkommensprinzip and Progressionsvorbehalt¶

Once you’ve spent more than 183 days in Germany, you’re unbeschrankt einkommensteuerpflichtig - fully liable for German income tax on all your income worldwide. This is the Welteinkommensprinzip (world income principle), and it means every euro, hryvnia, or dollar you earned anywhere on the planet matters.

But Germany usually doesn’t double-tax your foreign income if there’s a double taxation treaty in place. Instead, they apply something called Progressionsvorbehalt (Section 32b EStG): your foreign income is technically exempt from German tax, but it pushes your German income into a higher tax bracket. So if you earned EUR 40,000 in Germany and USD 15,000 in the US, Germany calculates your rate based on EUR 55,000 - even though only the 40,000 gets taxed.

You declare this on Anlage AUS (foreign income appendix) in your Steuerklarung. And at some point, the Finanzamt will want proof of those foreign earnings. That means translated certificates.

As SteuerGo explains:

Foreign income must be declared in your German tax return. Even if income is exempt from German taxation under a double taxation agreement, it may still affect the tax rate applied to your remaining income (Progressionsvorbehalt).

This isn’t optional. Even tax-exempt foreign income affects how much you pay on your German earnings.

USA: Form 1040, 2555, and the Long Arm of the IRS¶

The United States taxes its citizens and permanent residents on worldwide income regardless of where they live. Living in Berlin? Working in Kyiv? Doesn’t matter - you file Form 1040 every year. The IRS is one of only two tax authorities in the world (the other is Eritrea) that taxes based on citizenship, not residence.

If you’re earning foreign income, you’re likely dealing with:

• Form 2555 - Foreign Earned Income Exclusion (FEIE), which lets you exclude up to $130,000 (2026 threshold) of foreign earned income
• Form 1116 - Foreign Tax Credit, to avoid paying tax on income already taxed abroad
• Schedule C - if you’re self-employed with foreign income

The IRS filing requirements are clear: according to IRS guidance for citizens abroad:

If you are a U.S. citizen or resident alien, the rules for filing income tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.

And when they want supporting docs for that foreign income, they want them in English.

UK: HMRC and the SA106¶

The UK takes a similar approach to Germany for tax residents. If you’re tax resident in the UK, you report worldwide income. Foreign income goes on the SA106 supplementary page of your Self Assessment return.

HMRC’s guidance is pretty straightforward:

You may need to pay UK Income Tax on your foreign income, such as wages if you work abroad, foreign investment income, income from property abroad, or income from pensions held overseas.

If HMRC queries your foreign income - and they do, especially for larger amounts - they’ll want certified translations of the supporting documents. Unlike Germany’s sometimes-flexible approach, HMRC consistently requires certified translation for foreign-language documents.

What Documents You Need to Translate: Full Checklist¶

The exact documents depend on your situation, but here’s what tax authorities typically request.

Core Documents (almost always needed)¶

Document	What It Is	When It’s Needed
Foreign income certificate	Official statement from the foreign tax authority showing income earned	Proving income amounts to your home tax authority
Tax declaration / tax return	Your filed return from the foreign country	Showing the full picture of foreign income and taxes paid
Certificate of taxes paid	Document confirming taxes already paid abroad	Claiming foreign tax credit or treaty benefits
Tax residency certificate	Proof of where you’re tax resident	Activating double taxation treaty provisions
Employer certificate (W-2, Lohnsteuerbescheinigung, etc.)	Summary of employment income and withholdings	If you had employment income abroad

Additional Documents (depending on your situation)¶

Document	When Required
Self-employment declaration	If you’re a freelancer or sole proprietor
Rental income statements	If you have property abroad
Dividend/interest statements	If you have investment income abroad
Social contribution certificates (ESV, NI, etc.)	For crediting social contributions
Bank statements	As supporting evidence for income claims
Foreign pension statements	If you receive a pension from abroad

Real Client Case: Ukrainian IT Freelancer in Munich¶

Here’s a scenario we see constantly. Oleksiy is a Ukrainian software developer living in Munich since 2023. He works as a freelancer with clients in both Germany and Ukraine. His Ukrainian FOP (sole proprietor) is still active, earning income from a Kyiv-based startup.

For his 2025 Steuerklarung, the Finanzamt requested:

1. Ukrainian income certificate from DPS (Dovidka pro dokhody) - 2 pages
2. Ukrainian tax declaration for his FOP activities - 4 pages
3. Single Social Contribution (ESV) payment confirmations - 2 pages
4. Bank statements showing Ukrainian income - 6 pages

Total: 14 pages requiring sworn translation into German. At 50-70 EUR per page, that’s 700-980 EUR. Not cheap - but cheaper than the Finanzamt calculating his Progressionsvorbehalt based on estimated (read: inflated) numbers.

He also holds a US Green Card from a previous stint in California. So for the IRS, he needed the same Ukrainian documents translated into English, plus his German Steuerbescheid. Another 18 pages. Two countries, two translations, two sets of rules.

Translation Requirements by Country: Germany, USA, UK¶

This is where people mess up most often. Each country has different standards for what counts as an acceptable translation.

Germany: Section 87 AO - the Official Language Rule¶

Under Section 87 of the Abgabenordnung (Germany’s Fiscal Code), German is the official language of tax proceedings. The full text of the provision from gesetze-im-internet.de:

Die Amtssprache ist deutsch. Werden bei einer Behorde in einer fremden Sprache Antroge gestellt oder Eingaben, Belege, Urkunden oder sonstige Dokumente vorgelegt, soll die Behorde unverzuglich die Vorlage einer Ubersetzung verlangen. In begrundeten Fallen kann die Behorde eine beglaubigte Ubersetzung verlangen.

In plain English: German is the official language. If you submit documents in a foreign language, the authority will immediately request a translation. In justified cases, they can demand a certified (beglaubigte) translation.

Here’s the practical breakdown:

• Default situation: a regular translation from a qualified translator is usually sufficient. The Finanzamt is generally more flexible than, say, the Standesamt or Auslanderbehoerde
• “In begrundeten Fallen” (in justified cases): the Finanzamt can require a beglaubigte Ubersetzung - a certified translation from a sworn translator (vereidigter Ubersetzer) registered in the justiz-dolmetscher.de database
• If you don’t provide a translation at all: the Finanzamt can order one themselves and charge you for it. The rates follow the JVEG (Justizvergutungs- und -entschadigungsgesetz) - and those rates aren’t cheap

Practical advice: don’t gamble on whether they’ll accept an informal translation. For income certificates and tax-related documents, go with a sworn translator from the start. It costs more upfront but saves the hassle of redoing it. We’ve covered certified translations in Germany in detail in a separate article.

USA: IRS Translation Requirements¶

The IRS doesn’t have a single, neat regulation about translations the way Germany does. Instead, the requirements show up in different contexts:

Form W-7 (ITIN application): if you’re applying for an Individual Taxpayer Identification Number, the IRS W-7 instructions require that supporting documents not in English be accompanied by certified translations. The translator must certify that the translation is accurate and that they’re competent to translate.

During an audit: if the IRS audits your return and requests foreign-language documents, they’ll want a certified translation. According to Reinhart Law’s analysis, providing proactive translations during an audit significantly reduces friction and processing time.

USCIS Form I-864 (Affidavit of Support): while not strictly an IRS form, if you’re sponsoring a family member and need to prove income from foreign sources, all foreign documents need certified translation. The translator signs a certificate of accuracy.

The IRS definition of “certified translation” is simpler than Germany’s. There’s no requirement for a court-sworn translator. The translator just needs to:

1. Translate the document completely
2. Sign a statement certifying the translation is accurate and complete
3. Certify they’re competent to translate from the source language

That said, for audit situations, using a professional translator (ATA-certified if possible) carries more weight than your bilingual neighbor signing a certificate.

UK: HMRC Requirements¶

HMRC requires certified translation for foreign-language documents submitted as part of Self Assessment or any tax inquiry. As ANZ UK explains:

The UK approach is less formalized than Germany’s but stricter than the US in practice. HMRC expects:

• A complete, accurate translation of the original document
• A signed declaration from the translator confirming accuracy
• The translator’s qualifications and contact details
• Professional translators preferred - HMRC can reject translations from family members

Unlike Germany, where you can sometimes get away with an informal translation for the Finanzamt, HMRC consistently asks for certified translations when they request supporting documents. There’s no “sometimes they accept it, sometimes they don’t” ambiguity.

Comparison Table: Germany vs USA vs UK¶

Requirement	Germany (Finanzamt)	USA (IRS)	UK (HMRC)
Official language	German (Section 87 AO)	English	English
Default translation type	Regular translation (qualified translator)	Certified translation (translator’s certificate)	Certified translation
When certified required	“In begrundeten Fallen” - justified cases	Audit, ITIN, immigration-related filings	Always for formal submissions
Who can translate	Ideally vereidigter Ubersetzer (sworn)	Any competent translator (ATA preferred)	Professional translator preferred
Translator registry	justiz-dolmetscher.de	No official registry (ATA directory available)	No official registry (ITI, CIOL directories)
Apostille needed	Usually no	No	No
If you don’t translate	Finanzamt translates at your cost (JVEG)	IRS may disregard the document	HMRC may disregard the document
Notarization of translation	Not required (sworn translator’s seal suffices)	Sometimes requested, not always required	Not usually required

How Much Does It Cost to Translate Foreign Income Certificates¶

Let’s talk money. Translation costs vary wildly depending on where you get it done and what type of certification you need.

Prices in Ukraine¶

If your documents originate from Ukraine, getting the translation done there is the cheapest option - but it may not be accepted everywhere.

Service	Price Range
Translation per page (general)	250-400 UAH (~6-10 EUR)
Notarial certification	200-400 UAH (~5-10 EUR)
Income certificate (1-2 pages, full package)	500-800 UAH (~12-19 EUR)
Tax declaration (5-8 pages, full package)	2,000-4,000 UAH (~48-95 EUR)

Sources: Buro Podol and Byuro Perekladiv list similar rates for income certificate translation from Ukrainian bureaus.

Catch: for Germany, a Ukrainian notarized translation likely won’t be accepted by the Finanzamt. You need a vereidigter Ubersetzer registered in Germany. For the US and UK, a Ukrainian translation with a proper certificate of accuracy might work - but many people prefer to get it done locally to avoid pushback.

Prices in Germany¶

Service	Price Range
Sworn translation per page	40-80 EUR
Income certificate (1-2 pages)	50-120 EUR
Tax declaration (5-8 pages)	200-500 EUR
Full package (declaration + certificates + statements)	500-1,500 EUR

According to Beglaubigung24, the average price for sworn translation of financial documents in Germany runs 40-80 EUR per page, depending on the language pair and document complexity. Ukrainian-German sits on the higher end because there are fewer sworn translators for this pair.

Prices in the USA¶

Service	Price Range
Certified translation per page	$25-70
Income certificate (1-2 pages)	$50-140
Tax declaration (5-8 pages)	$150-400
Rush service (24h)	+50-100% surcharge

According to RushTranslate pricing, standard certified translation starts around $25-35 per page for common languages. Ukrainian-English is typically on the higher end due to limited translator availability.

How to Save Money¶

• Translate in Ukraine for IRS/HMRC submissions - if the receiving authority accepts translations with a certificate of accuracy (not requiring a specific country’s sworn translator), a Ukrainian bureau at 250-400 UAH per page is significantly cheaper than a US or German translator
• Don’t translate empty fields - Ukrainian tax declarations are full of lines with dashes. Ask your translator which sections the tax authority actually needs
• Bundle your documents - if you need multiple documents translated, most agencies offer 10-20% discounts for packages
• Use AI for draft translations - ChatsControl can generate a draft translation using proper financial and tax terminology. You upload the scan, the AI produces a draft with correct terms (Progressionsvorbehalt, Einkommensteuererklarung, etc.), and then a sworn translator reviews and certifies. It’s comparable in price to a traditional bureau (~30-50 EUR per page), but faster - 2-24 hours instead of 3-5 business days. The honest downside: for multi-page declarations with unusual appendices or handwritten annotations, a traditional translator who can call you to clarify context is still the safer bet
• Check if partial translation works - some Finanzamt offices accept a translated summary rather than a full page-by-page translation. Call and ask before ordering

Tricky Parts of Translating Ukrainian Financial Documents¶

If your foreign income comes from Ukraine, there are specific challenges that trip up even experienced translators.

Terms Without Direct Equivalents¶

Ukrainian tax and business terminology doesn’t always map cleanly to German, English, or any other language. Here are the most common problem areas:

Ukrainian Term	What It Actually Means	German Equivalent	English Equivalent
FOP (ФОП)	Fizychna Osoba Pidpryemets - individual entrepreneur	Einzelunternehmer (closest, not exact)	Sole proprietor / Individual entrepreneur
Yedynyi podatok (Single Tax)	Simplified tax system for small businesses, groups 1-4	Vereinfachte Besteuerung / Pauschalsteuer	Simplified taxation / Flat tax
ESV (ЄСВ)	Yedynyi sotsialnyi vnesok - mandatory social contribution	Einheitlicher Sozialbeitrag	Unified social contribution
Dovidka OK-5	Income certificate from DPS registry	Einkommensbescheinigung der Steuerbehorde	Tax authority income certificate
PDFO (ПДФО)	Podatok na dokhody fizychnykh osib - personal income tax	Einkommensteuer	Personal income tax
DPS (ДПС)	Derzhavna Podatkova Sluzhba - State Tax Service	Staatliche Steuerbehorde	State Tax Service

A good translator doesn’t just translate the term - they add a brief explanatory note. When a Finanzamt clerk sees “Single Tax Group 3 at 5%,” they have no frame of reference. A footnote like “Simplified taxation for small businesses with annual turnover up to UAH 7,818,900 (approx. EUR 180,000), flat rate of 5% on gross revenue” makes the difference between acceptance and a confused callback.

Currency Conversion: Which Rate to Use¶

This is a surprisingly contentious topic, and different countries have different rules:

Germany (Finanzamt): use the European Central Bank (ECB) monthly average exchange rate for each month income was received. Not the NBU (National Bank of Ukraine) rate, not your bank’s commercial rate - the ECB rate. You can find it at ecb.europa.eu. For the full year, some Steuerberater use the annual average, but monthly rates are technically more accurate.

USA (IRS): the IRS accepts the Treasury Reporting Rate of Exchange for the relevant quarter, or the yearly average rate from the IRS website. For consistent income, the annual average is simplest.

UK (HMRC): HMRC publishes its own exchange rates for customs and VAT purposes. For Self Assessment, they generally accept the HMRC yearly average rate.

Pro tip: the translator typically doesn’t convert currency amounts - they leave the original UAH figures and note “UAH” next to them. Currency conversion is your job (or your Steuerberater’s) when filling out the tax forms. But if you’re attaching a translation for informal review, adding a EUR/USD equivalent in parentheses is helpful.

Format Differences That Cause Confusion¶

Ukrainian financial documents look nothing like their Western equivalents:

• Line codes: Ukrainian declarations use numeric codes (lines 01, 02, 03…) that have zero correspondence to German Kennzahlen or IRS line numbers
• Seals and stamps: Ukrainian documents often have round blue stamps from the DPS. These aren’t signatures - they’re official stamps, and a translator should note this
• Handwritten entries: older Ukrainian certificates sometimes contain handwritten fields. If the document is partly handwritten, mention this to the translator upfront - some charge extra for deciphering handwriting
• Date format: Ukraine uses DD.MM.YYYY, Germany uses TT.MM.JJJJ (same format, different abbreviations), the US uses MM/DD/YYYY, and the UK uses DD/MM/YYYY. A small thing, but a date like 03.04.2025 means April 3rd in Ukraine and Germany, but March 4th if someone reads it the American way

Step-by-Step: How to Get Your Documents Translated and Filed¶

Here’s the process from start to finish, broken into manageable steps.

Step 1: Figure Out What Your Tax Authority Actually Needs¶

Don’t guess. Before spending money on translations, find out exactly which documents are required.

Germany: check the letter from Finanzamt - it will specify what they want. If you’re filing proactively, Anlage AUS is where foreign income goes. The Belegvorhaltepflicht principle means you keep documents at home until asked. But have them ready.

USA: review which forms you’re filing (2555, 1116, Schedule C) and what supporting docs they reference. For ITIN applications, the W-7 instructions list exactly what’s needed.

UK: check your Self Assessment requirements. If HMRC has written to you specifically, the letter will say what they want.

Step 2: Obtain the Original Foreign Documents¶

For Ukrainian income, the fastest route is through Diia (diia.gov.ua) or the Taxpayer Electronic Cabinet (cabinet.tax.gov.ua). You can get an income certificate in 20-30 minutes. For US documents like W-2s or 1099s, you should already have copies. For German Steuerbescheid or Lohnsteuerbescheinigung, contact your Finanzamt or employer.

If you can’t obtain Ukrainian documents because of the war - occupied territories, destroyed registries - document that fact in writing. Both the German and US tax systems have provisions for unavailable documentation under wartime conditions.

Step 3: Choose the Right Translator¶

This depends on where you’re submitting the translation:

• For Germany: find a vereidigter Ubersetzer in the justiz-dolmetscher.de database. Filter by language pair and location. Make sure they have experience with financial documents
• For the USA: any qualified translator can provide a certified translation. ATA-certified translators carry more weight, but it’s not required. The translator must sign a certificate of accuracy
• For the UK: use a professional translator, ideally a member of ITI (Institute of Translation and Interpreting) or CIOL (Chartered Institute of Linguists)

Ask the translator upfront: “Do you have experience with tax documents?” and “Can you add explanatory footnotes for terms that don’t have direct equivalents?” A translator who knows both tax systems is worth the premium.

Step 4: Prepare Your Documents for Translation¶

• Scan everything in high quality (300 DPI minimum, color preferred)
• If documents are multi-page, make sure the pages are in order
• Highlight any handwritten sections and provide your reading of them
• Include a brief note about context: “This is for Finanzamt Anlage AUS” or “This is for IRS Form 2555 support”
• Ask about empty fields - do they need translating or can they be skipped?

Step 5: Review, Submit, and Keep Copies¶

When you receive the translation:

1. Check the basics: your name spelling, tax ID numbers, income amounts, dates. One transposed digit can cause weeks of delay
2. Verify the certification: for Germany, the translator’s seal and Bestatiungsvermerk should be present. For the US, the certificate of accuracy with the translator’s signature. For the UK, the translator’s declaration
3. Submit properly: for Germany, keep originals at home and send copies if Finanzamt requests them. For the US, attach to your filing or send when requested. For the UK, upload via your online Self Assessment or mail to HMRC
4. Keep everything: originals, translations, and proof of submission. Tax records should be kept for at least 7 years (10 in Germany)

For more detail on the German tax filing process, see our guide on tax declaration translation for Finanzamt.

Common Mistakes and How to Avoid Them¶

Mistake 1: Using Google Translate and Hoping for the Best¶

You run the PDF through Google Translate, paste it into a Word document, print it out, and submit it to the Finanzamt. Best case: they send it back with a polite request for a proper translation. Worst case: they ignore your foreign income documentation entirely and calculate your taxes based on estimates. Machine translation without human review and proper certification has no legal standing.

Mistake 2: Getting the Wrong Type of Certification¶

A Ukrainian notarized translation won’t work for the Finanzamt. An informal translation won’t work for an IRS audit. A family member’s translation likely won’t pass HMRC scrutiny. Each country has its own standard, and mixing them up means paying twice. Check the comparison table above before ordering.

Mistake 3: Wrong Currency Conversion Rate¶

Your Ukrainian income certificate shows UAH 500,000. You convert it at today’s exchange rate and write EUR 11,500 on your Steuerklarung. Problem: the Finanzamt wants the ECB rate for the months the income was earned, not today’s rate. The IRS wants the Treasury rate. Getting this wrong can mean overpaying or underpaying tax - both are problems.

Mistake 4: Translating Everything Including Empty Fields¶

Ukrainian tax declarations are notorious for having dozens of lines filled with dashes or zeros. Translating all of them wastes money and creates an unnecessarily bulky document. A 10-page declaration might have only 3 pages of actual data. Talk to your translator (and your Steuerberater if you have one) about which sections actually matter.

Mistake 5: Not Adding Explanatory Notes for Country-Specific Terms¶

You submit a perfectly translated document that says “Single Tax Group 3” to the Finanzamt. The clerk has never heard of it. They put your file in the “needs clarification” pile, and your processing time jumps from 6 weeks to 6 months. A one-line footnote explaining what Single Tax is would have prevented this entirely.

Pre-Order Checklist¶

Before you contact a translator, make sure you’ve got everything sorted.

Checklist Item	Details	Status
Know which country you’re submitting to	Germany / USA / UK / other
Know the required translation type	Sworn (Germany), certified (USA/UK), notarized (Ukraine)
Have the original documents ready	Scanned at 300+ DPI, color, all pages
Know which fields need translating	Full document or specific sections only
Have your name spelling confirmed	Exactly as it appears on your tax registration in the destination country
Know the deadline	Finanzamt letters give 4-6 weeks; IRS audits vary; HMRC has specific response windows
Budget allocated	See pricing section above
Currency conversion rates ready	ECB (Germany), Treasury (USA), HMRC rates (UK)
Contact details for follow-up	Your translator, Steuerberater, CPA, or accountant

FAQ¶

Can I use the same translation for both Finanzamt and IRS?¶

No. Finanzamt needs a German translation (ideally beglaubigte Ubersetzung from a sworn translator), and the IRS needs an English translation with a certificate of accuracy. These are two separate documents. However, the same translator might offer both language pairs - ask. You’ll save time on briefing them about context, even if you pay for two translations.

The Finanzamt letter doesn’t specify “beglaubigte” - can I submit a regular translation?¶

Technically, yes. Section 87 AO says the Finanzamt “shall request” a translation and “can require” a certified one in justified cases. If the letter just says “Ubersetzung,” a regular translation from a qualified translator may suffice. But if they come back and demand beglaubigte Ubersetzung, you’ll pay twice. For tax documents involving significant amounts, a sworn translation from the start is the safer call.

How long does a certified translation of income documents take?¶

Standard turnaround from most translators is 3-5 business days for a package of 5-10 pages. Express service (24-48 hours) is available at most agencies for a 50-100% surcharge. For a single 1-2 page income certificate, some sworn translators can turn it around in 1-2 days at standard rates. Planning ahead is the cheapest option.

Do I need an apostille on my Ukrainian income certificate for the Finanzamt?¶

No. For Finanzamt tax filing purposes, an apostille on the Ukrainian income certificate isn’t required. The Finanzamt cares about the translation, not the apostille. Apostilles matter for other German institutions (Standesamt, courts, some embassies) but not for tax proceedings. Same goes for the IRS and HMRC - no apostille needed for tax filings.

I’m a US citizen living in Germany - do I need to file in both countries?¶

Yes. As a US citizen, you file Form 1040 with the IRS every year reporting worldwide income - including your German salary. As a German tax resident, you file a Steuerklarung with the Finanzamt reporting worldwide income - including any US-source income. The US-Germany tax treaty prevents double taxation, but you still need to file in both. This typically means translating your German Steuerbescheid into English for the IRS and any US documents into German for the Finanzamt.

What if the IRS audits me and I don’t have translated documents ready?¶

You won’t be penalized specifically for not having translations prepared in advance - the IRS doesn’t require you to pre-translate documents. But during an audit, if you submit foreign-language documents without English translations, the IRS examiner can’t review them, which slows the process considerably. As Reinhart Law notes, proactively providing translated documents during an audit demonstrates cooperation and speeds resolution. Having translations ready isn’t mandatory, but it’s strongly advisable.

Can a Ukrainian translation bureau do translations accepted by the IRS?¶

Yes, in most cases. The IRS doesn’t require the translator to be based in the United States or hold a specific certification. Any competent translator who signs a certificate of accuracy works. A Ukrainian bureau that provides a proper certificate of translation accuracy in the required format is acceptable. Just make sure they include: a statement that the translation is complete and accurate, the translator’s name and signature, their qualifications, and the date. For Germany, however, a Ukrainian bureau’s translation won’t work - you need a vereidigter Ubersetzer registered with a German court.

My foreign income is small (under EUR 1,000) - do I still need to declare and translate?¶

In Germany: yes, you still need to declare it on Anlage AUS. The Progressionsvorbehalt applies regardless of amount. However, the Finanzamt is less likely to request supporting documents for very small amounts. In practice, if you declare EUR 800 of Ukrainian rental income and the Finanzamt doesn’t ask for proof, you won’t need a translation. But if they do ask - and they can - you’ll need one. For the IRS: US citizens must report all worldwide income regardless of amount. The filing threshold applies to total income, not foreign income specifically. For HMRC: same principle - declare everything, but they’re unlikely to request translated evidence for trivially small amounts.