I have been working for most of the past year in Germany as an EU national in a medium sized IT company, 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.

From the company I was told to declared in the 2019 year, however, I would like to get a second opinion on this.

I am not longer living/working in Germany



First IANAL, so don´t take this as legal advice. If you want to know for sure, ask a tax advisor

As an individual you normally always file your income in the year you got it. So any payments that are on your bank statement in 2019 go into the 2019 tax report. Anything after goes into the 2020 tax report.

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