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Whether you're relocating for work, education, or a new lifestyle, Germany offers excellent public infrastructure, world-class healthcare, and a wide range of opportunities for expats and nomads.
In this guide, we’ll walk you through everything you need to know about relocating to Germany from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
GTC recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
if you spend six months in Germany during any 12 month period.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if your ties are located in Mexico and 50% of your income arising in Mexico during the tax year.
if your main residence is located in Germany during the tax year.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
if you spend six months in Germany during any 12 month period.
if you are registered with the Italian resident population.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if your main residence is located in Germany during the tax year.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
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If you receive incomes overseas while you are living in Germany, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.
Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.
At present, Germany has 96 double taxation agreements signed.
