The Income Tax Treaty, article 10 is for dividends. It shows the maximum % amounts due to the US based on various scenarios, with 15% being the top.
1. You can report the dividends as foreign along with any foreign tax already paid. (Exactly as @pk stated) Plus, you have your tax liability limited by the treaty. Then you can file your German return based on the US with no amendment necessary.
2. 2020 income would be reported on a 2020 tax return. Taxes paid in 2020 go on a 2020 return. Taxes paid in 2021 go on 2021 return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
