Baukindergeld - Employers abroad

Hello,

I have the following question. We have 2 children who receive regular child benefits. I have a regular employer and pay taxes here. However, my wife is British and the employer is based in Great Britain, the office is in Rhineland-Palatinate and nothing will change there with Brexit.
Now we do our tax returns separately - I mean here in Germany and she her’s in Great Britain. I have read that the tax return must be submitted for the calculation.
How does it look in our case? Will the British tax return be accepted?
Best regards

Just ask the KFW about that.

Where is your wife's main residence? That could also be a pitfall. The requirement is the shared registered address.

Ask the KFW about that.

Where does your wife have her main residence? That could also be a pitfall. The condition is the shared registered address.

She is normally registered here. Due to the type of contract (British) and double taxation agreements, etc., she is not required to file or submit a tax return in Germany. We have a shared registered address.

KfW asks too specifically about that. Just out of interest, is the tax return over there more advantageous?

She is registered here normally. Due to the nature of the contract (British) and the double taxation agreement, etc., she is not obliged to submit or file a tax return in Germany. We have a joint registered address.

I am no longer completely up to date with income tax, but I have an idea that could possibly be clarified with the tax advisor.
Based on the residential address, your wife is definitely subject to unlimited tax liability in Germany in the first step.
If the double taxation law then states that the income must be taxed in the UK, this means that the income is accordingly reduced in Germany and, as far as I know, these amounts then fall under the progression clause. One could certainly also submit a tax return here that then shows zero tax liability.
If this is absolutely necessary, the returns could certainly be prepared quickly accordingly.