

12 Dos and Don’ts for Emigration
- Note the “exit tax” for shares in corporations and (sole) proprietorships when you move away!
- Moving is a process, so a day must be set for the departure.
- Moving at the end of the year is recommended so that the year of departure is short.
- Unregister from the Resident Registration Office.
- Notify the tax office of the departure in good time.
- Appoint a professional domestic authorized recipient, such as a tax advisor.
- No apartment (power of disposal or key authority in Germany) after departure.
- No habitual residence in Germany > 6 months for any 12-month period after the time of departure.
- No account should be maintained in Germany anymore.
- Appoint a domestic managing director for your domestic companies.
- Register abroad and get a certificate of residence there and check the residence requirements.
- A “travel diary” including “supporting documents” must be kept and retained for at least 10 years.