Make numerous emigrant programs on television Lust, also to live permanently in the distance: Just get away, the better life is already waiting. But what are the legal and tax hurdles? Just with assets it will be difficult!


Paradise in low taxation?

Admittedly, the thought sounds very tempting; simply to break off his tents in Germany and start a new life in warmer climates and perhaps even in a so-called low-tax country.

Before the road to the new paradise, however, the legislator has built up some hurdles. On the one hand, this must be skipped. On the other hand, the highest judges of the European Court of Justice put the financial administrations of the countries within the limits.

Example Worker Relocation Switzerland

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When moving to Switzerland, for example, the legislators' intention is to pay a tax bill. This means de facto: once German tax liability always German tax liability.

This is always limited to the first five years after the final move, but it still causes great pain in the Brieftasche.

Attention Double taxation!

A German plaintiff did not want to put up with that. His wages were taxed in Switzerland and should still be taken into account for the Swiss tax – are taxed in Germany.

This taxation practice is now being examined before the European Court of Justice.

Sample company move to Spain

But even if you are not just a “private individual”, but with your Company want to relocate, a fictitious sale is assumed, with the result that hidden reserves are revealed.

The Spanish financial authorities would also have taxed the ill-gotten profits in this way, but have also been restricted by the European judges (AZ: C371 / 10).

How can you flag out tax-friendly?

The Spanish laws are comparable with the German regulations. Nevertheless, the legislature does not (yet) need any action.

So how can a “flag out of Germany” be implemented as tax-friendly as possible? There are a few things to consider when it comes to emigration and taxes. For example, when an actual move or relocation takes place. Or your personal tax background.

Attention family bond

In order to understand the tax aspects of emigration, we first have to clarify what emigration or relocation actually means. Because: emigration is not the same as emigration. You no longer want to be based in Germany? In order to achieve this, you have to relocate both your place of residence and your habitual residence from Germany. Specifically, this means:

You must live with your entire household in your former household Family Leave Germany. So it's not enough for you alone to leave your home country and yours Ms. and children remain in Germany. The undesirable consequence: It is assumed that you continue to have the center of your life in Germany due to the close family ties.

Real estate

There are also specific regulations for your home:

Attention rentals

The German Treasury also installed a horse-foot here. Rental to close relatives or a temporary rental is not recognized!

Attention Period of stay

They have to stay less than 6 months (183 days) or less than one year in Germany for exclusive visits, recreation and spa stays. Attention!

The current case law has further exacerbated the requirements: even the regular overnight stay for several days a month can lead to an ordinary stay in Germany, even if you do not live an 183 days in one piece here.

Short term stays in Germany

Short-term interruptions of the stay in Germany are not taken into account and are counted as a cohesive stay.

It is not only the “weekend trip to your new home that is considered short-term! A period of three to four weeks can be regarded as short-term (e.g. annual leave abroad).

Unwanted tax liability in Germany

All these points must be observed, so that a change of residence according to German tax law has actually taken place.

Otherwise, even if you are staying for more than one year, you will continue to be resident in Germany with the undesirable consequence of the comprehensive German tax liability with your world income.

What about your assets?

Before you finally break up your tents in Germany, you must of course deal with the existing assets and, if necessary, rearrange them. Why?

The catchphrase here was: “essential economic interests”. If these continue to exist in Germany, financial management tools are used to secure German tax revenue.

Extended limited tax liability

In Germany, they are subject to extended restricted tax liability. What is meant by this?

Technical requirements

The material requirements (essential economic interests) are:

Too much German wealth?

But too much German wealth can have unpleasant consequences:

If you still have assets exceeding 30% of your global assets or 154.000 Euro in Germany, you will also be subject to the extended limited tax liability as well as your income from Germany more than 30% of the world income at least 16.500 Euro in any case with more than 62.000 Euro exceed.

What can you do?

There is hardly anything to be done about the personal requirements, but very much on factual obstacles imposed by the German financial administration.

If you now also shift your assets according to the requirements of the German tax authorities, a peaceful old age can at least tax, nothing more in ways to stand.

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