I spent the last few years working and paying taxes in the US with salary X. I then moved to Germany where I get salary Y. This is also the first time I pay taxes in Germany. Within one year of the move I would like to apply for "Elterngeld" after childbirth happens in Germany. The basis of the calculation for the "Elterngeld" is the average netto salary of the last 12 months. How is the netto salary determined in this case?
There is surprisingly little online information about this situation. I would appreciate a sourced answer.