Attention family bond
You do not want to be resident in Germany anymore? In order to achieve this, you must relocate both from your residence as well as your habitual residence from Germany. In concrete terms this means:
You must leave Germany with your entire family living in your former household. So it is not enough for you to leave your home country alone and leave your wife and children in Germany. The undesirable result: You are presumed that you still have the food point in Germany because of the close family ties.
There are also specific regulations for your home:
- If they are tenants, the lease must be terminated for a house or apartment.
- Are you selling your property or renting it at least permanently.
- They must be economically excluded from spontaneous self-employment!
The German Treasury also installed a horse-foot here. Rental to close relatives or a temporary rental is not recognized!
- However, if you only have a temporary rental, you need to search new users for the property just before or immediately after the expiry of the temporary rental contract.
- If you can not prove these rental efforts, you are advised to provide the living space for your own use. Even the mere possession of a key is disadvantageous!
- Even the power of one room, for example, with close relatives or friends, leads to the unfortunate assumption that you are still resident in Germany.
Attention Period of stay
They have to stay less than 6 months (183 days) or less than one year in Germany for exclusive visits, recreation and spa stays. Attention!
The current case law has further exacerbated the requirements: even the regular overnight stay for several days a month can lead to an ordinary stay in Germany, even if you do not live an 183 days in one piece here.
Short term stays in Germany
Short-term interruptions of the stay in Germany are not taken into account and are counted as a cohesive stay.
It is not only the "weekend trip to the new home as short-term! As a short-term, a period of three to four weeks is still to be considered (eg annual leave abroad).
Unwanted tax liability in Germany
All these points must be observed, so that a change of residence according to German tax law has actually taken place.
Otherwise, even if you are staying for more than one year, you will continue to be resident in Germany with the undesirable consequence of the comprehensive German tax liability with your world income.
More knowledge - Podcast, PDF download, eCourse or personal advice
Offline download: Download this text as PDF - Read usage rights, Because we do not automatically submit the title of this text for privacy reasons: When buying in "interests" the title register if support is needed. After buying text exclusively Download at this URL (please save).
Listen to Podcast & Download MP3: You can listen to this text for free, as member even without annoying popup, or download the MP3 for a fee - Read usage rights, After the purchase page refresh, then you will find the download link here. Because we do not automatically submit the title of this podcast for privacy reasons: When buying in "interests" the title register if support is needed.
Your eCourse on Demand: Choose your personal eCourse on this or another desired topic, As a PDF download. Up to 30 lessons with each 4 learning task + final lesson. Please enter the title under "interests". Alternatively, we are happy to put together your course for you or offer you a personal regular eMailCourse including supervision and certificate - all further information!
Consultant packages: You want to increase your reach or address applicants as an employer? For these and other topics we offer special Consultant packages (overview) - For example, a personal phone call (price is per hour).