Europe
DE
Germany
7 of 8 topics covered
Ways to live there
| Fact | Value | Source | Checked |
|---|---|---|---|
| Deregistration deadline when moving abroad (§ 17(2) BMG) | Within two weeks after moving out123 checked 15 October 2026 | FIM-Portal (Federal Information Management, service description from Saxony)Land Berlin – Service-PortalLandeshauptstadt Stuttgart | 15 October 2026 |
| Earliest date to deregister | One week before moving out12 checked 15 October 2026 | FIM-Portal (Federal Information Management, service description from Saxony)Land Berlin – Service-Portal | 15 October 2026 |
| Fee for deregistration | None12 checked 15 October 2026 | FIM-Portal (Federal Information Management, service description from Saxony)Land Berlin – Service-Portal | 15 October 2026 |
| Maximum fine for not deregistering or deregistering late (§ 54(2) no. 2 and (3) BMG) | €1,00012 checked 15 October 2026 | FIM-Portal (Federal Information Management, service description from Saxony)Bundesmeldegesetz (federal law text, reproduced by lxgesetze.de) | 15 October 2026 |
| How to deregister | In person, in writing by post, or online where the municipality offers it; ID or passport copy required12 checked 15 October 2026 | Land Berlin – Service-PortalLandeshauptstadt Stuttgart | 15 October 2026 |
| Temporary stays abroad (e.g. study) | Do not require deregistration if you keep and return to the German home1 checked 15 October 2026 | Land Berlin – Service-Portal | 15 October 2026 |
| End of broadcasting contribution (Rundfunkbeitrag) when moving abroad | End of the month you leave the home, but no earlier than the end of the month in which you notify the Beitragsservice; deregistration certificate required as proof1 checked 15 October 2026 | FIM-Portal (ARD ZDF Deutschlandradio Beitragsservice service description) | 15 October 2026 |
| EU framework agreement on cross-border telework (Art. 16(1) Regulation (EC) No 883/2004) | Employer-state social security can continue on request if telework in the residence state is less than 50% of total working time12 checked 15 October 2026 | Swiss Federal Social Insurance Office (BSV)Techniker Krankenkasse (statutory health insurer) | 15 October 2026 |
| Telework up to 25% in the residence state (Art. 13 Regulation (EC) No 883/2004) | German social security law continues without an exception agreement1 checked 15 October 2026 | Techniker Krankenkasse (statutory health insurer) | 15 October 2026 |
| Framework agreement in force | Since 1 July 2023 for five years, renewing automatically; Germany is a signatory12 checked 15 October 2026 | Swiss Federal Social Insurance Office (BSV)Techniker Krankenkasse (statutory health insurer) | 15 October 2026 |
| Maximum length of one telework exception agreement | Three years, renewable on a new application1 checked 15 October 2026 | Swiss Federal Social Insurance Office (BSV) | 15 October 2026 |
| Who the telework agreement does not cover | Self-employed people, people who habitually do other work in the residence state, and cases where either state has not signed1 checked 15 October 2026 | Swiss Federal Social Insurance Office (BSV) | 15 October 2026 |
| Permanent work from a new EU/EEA country of residence | Social security of that country generally applies (employment-state principle)12 checked 15 October 2026 | Techniker Krankenkasse (statutory health insurer)Techniker Krankenkasse (statutory health insurer) | 15 October 2026 |
| Working from abroad for a German employer | Requires the employer's agreement1 checked 15 October 2026 | Techniker Krankenkasse (statutory health insurer) | 15 October 2026 |
| Permanent home office abroad and employer tax | Can create a permanent establishment (Betriebsstätte) of the employer in the other country12 checked 15 October 2026 | Techniker Krankenkasse (statutory health insurer)EY | 15 October 2026 |
| A1 certificate for postings within the EU/EEA/Switzerland | Confirms German social security applies; employer applies electronically, also for short trips; postings beyond 24 months need an exception agreement12 checked 15 October 2026 | AOK (statutory health insurer)Techniker Krankenkasse (statutory health insurer) | 15 October 2026 |
Health cover
| Fact | Value | Source | Checked |
|---|---|---|---|
| Statutory health benefits while abroad (§ 16(1) no. 1 SGB V) | Suspended (ruhen) unless the law provides otherwise12 checked 15 October 2026 | Sozialgesetzbuch V (federal law text, reproduced by lxgesetze.de)Verbraucherzentrale (consumer advice centres) | 15 October 2026 |
| Statutory health insurance after moving residence outside the EU | Usually ends with the move of residence1 checked 15 October 2026 | Verbraucherzentrale (consumer advice centres) | 15 October 2026 |
| German private health insurance on a move to another EU/EEA state (§ 207(3) VVG) | Contract continues; insurer owes the benefits it would owe for residence in Germany12 checked 15 October 2026 | Versicherungsvertragsgesetz (federal law text, reproduced by lxgesetze.de)Verband der Privaten Krankenversicherung e.V. | 15 October 2026 |
| German private health insurance on a move outside the EU/EEA | Usually ends; insurer may agree to continue, possibly with a surcharge, but is not obliged12 checked 15 October 2026 | Verband der Privaten Krankenversicherung e.V.Verbraucherzentrale (consumer advice centres) | 15 October 2026 |
| Statutory health insurance earnings threshold (Jahresarbeitsentgeltgrenze) | €77,400 per year (€6,450 per month)12 checked 15 October 2026 | Techniker Krankenkasse (statutory health insurer)Deutsche Rentenversicherung | 15 October 2026 |
| Monthly reference value (Bezugsgröße) in social insurance | €3,955 per month12 checked 15 October 2026 | Techniker Krankenkasse (statutory health insurer)Deutsche Rentenversicherung | 15 October 2026 |
| Statutory Anwartschaft contribution (example: Bosch BKK) | €84.56 or €86.93 per month1 checked 15 October 2026 | Bosch BKK (statutory health insurer) | 15 October 2026 |
| Private Anwartschaft types | Small: return to the tariff without a new health check; large: additionally keeps building ageing reserves and the original entry age12 checked 15 October 2026 | Deutsche im Ausland e.V. (information network for Germans abroad)Deutsche im Ausland e.V. (information network for Germans abroad) | 15 October 2026 |
| Benefits during an Anwartschaft | None; it does not replace health insurance abroad12 checked 15 October 2026 | Deutsche im Ausland e.V. (information network for Germans abroad)Techniker Krankenkasse (statutory health insurer) | 15 October 2026 |
| Statutory Anwartschaft for stays in the EU or social security agreement countries | [to verify]1 checked 15 October 2026 | Deutsche im Ausland e.V. (information network for Germans abroad) | 15 October 2026 |
| Return to statutory insurance for people over 55 after years abroad | [to verify]1 checked 15 October 2026 | Deutsche im Ausland e.V. (information network for Germans abroad) | 15 October 2026 |
Tax
| Fact | Value | Source | Checked |
|---|---|---|---|
| Residence (Wohnsitz) for tax purposes (§ 8 AO) | Where you have a dwelling under circumstances indicating you will keep and use it1 checked 15 October 2026 | Abgabenordnung (federal law text, reproduced by lexmea.de) | 15 October 2026 |
| Habitual abode in Germany (§ 9 sentence 2 AO) | Always assumed for a continuous stay of more than six months; short interruptions are disregarded1 checked 15 October 2026 | Abgabenordnung (federal law text, reproduced by lxgesetze.de) | 15 October 2026 |
| Exception for purely private stays (§ 9 sentence 3 AO) | Six-month rule does not apply to visits, holidays, cures or similar private stays of no more than one year1 checked 15 October 2026 | Abgabenordnung (federal law text, reproduced by lxgesetze.de) | 15 October 2026 |
| Unlimited German income tax liability | Applies to anyone with a residence or habitual abode in Germany, on worldwide income1 checked 15 October 2026 | Steuerverwaltung Baden-Württemberg | 15 October 2026 |
| 183-day clause in tax treaties (Art. 15(2) OECD Model) | Residence state taxes employment income only if all three are met: no more than 183 days in the treaty period; employer not resident in the work state; pay not borne by a permanent establishment there12 checked 15 October 2026 | Haufe (specialist publisher)Bundesministerium der Finanzen (letter of 12 December 2023, copy hosted by steuerschroeder.de) | 15 October 2026 |
| Reference period for the 183 days | Defined by each treaty (e.g. a calendar year or any 12-month period)123 checked 15 October 2026 | Techniker Krankenkasse (statutory health insurer)Bundesministerium der Finanzen (letter of 19 December 2025, copy hosted by steuerschroeder.de)Haufe (specialist publisher) | 15 October 2026 |
| How the 183 days are counted (German practice) | Days of physical presence in the work state, including arrival and departure days and weekends or holidays spent there around the work12 checked 15 October 2026 | Haufe (specialist publisher)Bundesministerium der Finanzen (letter of 12 December 2023, copy hosted by steuerschroeder.de) | 15 October 2026 |
| Treaty residence vs. German tax liability (BMF letter of 12 December 2023, amended 19 December 2025) | Treaty residence (Art. 4 OECD Model) requires unlimited tax liability under domestic law and does not remove an existing German tax liability12 checked 15 October 2026 | Bundesministerium der Finanzen (letter of 12 December 2023, copy hosted by steuerschroeder.de)Bundesministerium der Finanzen (letter of 19 December 2025, copy hosted by steuerschroeder.de) | 15 October 2026 |
| Events triggering exit tax (§ 6(1) AStG) | Giving up German residence or habitual abode; gift or inheritance of shares to a non-resident; exclusion or restriction of Germany's taxing right1 checked 15 October 2026 | Deutscher Bundestag | 15 October 2026 |
| Exit tax: shareholding threshold (§ 17 EStG) | At least 1% of a corporation at any time within the last five years123 checked 15 October 2026 | EY DeutschlandPwC DeutschlandDeutscher Bundestag | 15 October 2026 |
| Exit tax: prior unlimited tax liability (§ 6(2) AStG) | At least seven years within the last 12 years123 checked 15 October 2026 | Deutscher BundestagEY DeutschlandPwC Deutschland | 15 October 2026 |
| Current version of § 6 AStG applies from | Assessment year 2022 (moves from 1 January 2022)12 checked 15 October 2026 | Deutscher BundestagEY Deutschland | 15 October 2026 |
| Exit tax payment by instalments (§ 6(4) AStG) | On application, seven equal annual instalments, interest-free, generally only against security123 checked 15 October 2026 | Deutscher BundestagPwC DeutschlandEY Deutschland | 15 October 2026 |
| Exit tax lapses on return (§ 6(3) AStG) | If unlimited German tax liability resumes within seven years; tax office can extend by up to five years if the intention to return continues123 checked 15 October 2026 | Deutscher BundestagEY DeutschlandPwC Deutschland | 15 October 2026 |
| Return relief lost through profit distributions | If distributions during the absence exceed 25% of the shares' value12 checked 15 October 2026 | PwC DeutschlandDeutscher Bundestag | 15 October 2026 |
| Exit tax on investment fund units (§ 19(3) InvStG, Jahressteuergesetz 2024) | Applies from 1 January 2025 if you hold at least 1% of a fund or acquisition costs of at least €500,000 per fund12 checked 15 October 2026 | Forvis Mazars DeutschlandDeutscher Bundestag | 15 October 2026 |
Guides for Germany
Country guides in preparation.