Topic · 43 guides

Tax abroad.

Tax residency, double taxation, exit tax and filing obligations in two countries — orientation first, licensed advisors second.

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The three questions almost everyone asks first.

01Tax residency

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6 sub-topics, 43 guides — each answers one question, starting with the short answer.

Tax residency

8 guides

Where am I tax resident if I live abroad?What is the 183-day rule?Full guideThe 183-day rule is mainly a clause in tax treaties deciding which country may tax employment income from short assignments abroad.Can I be tax resident in two countries at once?How do I terminate my German tax residency?When do I become tax resident in [country]?What is habitual abode and how does it determine tax residency?2 more questions

Double taxation

8 guides

What is a double taxation treaty?Does Germany have a treaty with [country]?How do double taxation treaties work in practice?Which country gets to tax my income?What is the exemption method vs the credit method?How are capital gains taxed when I live abroad?2 more questions

Leaving Germany: exit tax and obligations

6 guides

What is German exit tax (Wegzugsteuer)?Full guideGerman exit tax (Wegzugsteuer) taxes unrealised gains on company shareholdings when you leave Germany, as if you had sold them.Do I have to pay exit tax when I emigrate?What counts as a deemed disposal of shares?Do I still need to file a German tax return after leaving?What is unbeschränkte and beschränkte Steuerpflicht?Can I deregister from the German tax system?

Favourable tax regimes

8 guides

What is NHR status in Portugal?What replaced the NHR regime in 2024?Full guidePortugal closed the non-habitual resident (NHR) regime to new applicants from 1 January 2024.How does the Beckham Law work in Spain?Full guideThe Beckham Law (régimen especial de impatriados, art.What is the flat-tax regime in Italy?Tax benefits for retirees abroad: which countries offer them?What is a territorial tax system and where does it apply?2 more questions

Self-employment and freelancing abroad

7 guides

Can I freelance abroad as a German citizen?Do I need to set up a company in the country where I live?What is a permanent establishment and when does it trigger tax?How do I invoice clients in Germany from abroad?What are social security obligations for the self-employed abroad?Reisekosten: what are the rules for expat expense claims?1 more questions

For employers: global mobility tax

6 guides

What are the tax obligations when sending staff abroad?What is a shadow payroll?How do I handle split payrolls for posted workers?What is equalisation in international assignment tax?A1 certificate: what changes with the EU reform in 2025?Meldepflichten: what must employers report for international postings?

Tax by country

Country-specific guides for 15 countries — same structure everywhere.

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PTPortugal ESSpain AEUAE CYCyprus MTMalta THThailand DEGermany CHSwitzerland GBUK NLNetherlands ITItaly GRGreece USUSA AUAustralia SGSingapore

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Tax abroad.

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Where am I tax resident if I live abroad?

What is a double taxation treaty?

What is German exit tax (Wegzugsteuer)?

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Tax by country

Often read together

Money & banking

Work & remote

Visa & residency

Tax: what changed this week.