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12 Dos and Don’ts for Emigration

Published On: 11. February 2025Categories: International tax law
  1. Note the “exit tax” for shares in corporations and (sole) proprietorships when you move away!
  2. Moving is a process, so a day must be set for the departure.
  3. Moving at the end of the year is recommended so that the year of departure is short.
  4. Unregister from the Resident Registration Office.
  5. Notify the tax office of the departure in good time.
  6. Appoint a professional domestic authorized recipient, such as a tax advisor.
  7. No apartment (power of disposal or key authority in Germany) after departure.
  8. No habitual residence in Germany > 6 months for any 12-month period after the time of departure.
  9. No account should be maintained in Germany anymore.
  10. Appoint a domestic managing director for your domestic companies.
  11. Register abroad and get a certificate of residence there and check the residence requirements.
  12. A “travel diary” including “supporting documents” must be kept and retained for at least 10 years.
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