We would first like to point out that we cannot and may not provide you with a legally binding information.
However, we have researched this matter and found the following information. Here is what the press office of the Federal Central Tax Office wrote to us: „Every natural person having his/her domicile or habitual residence in Germany is subject to an unlimited income tax. For this reason, every person is given a tax identification number as a classification criterion for financial adminstration. The fact alone that they are given a tax identification number does not automatically lead to any consequences neither for the host family, nor for the au pair. Consequences may follow, if a reason for a concrete tax liability arises within the course of individual examinations."
With regard to tax liability of au pairs, we received the following information: an au pair usually receives a low income. Therefore, an au pair does not have to file a tax return in Germany, according to our tax expert. In case of any doubt, individual cases are to be examined. For further information, please refer to your tax consultant. We hope that we were able to answer your question.