Relocation & Exit Strategy
Understand exit tax obligations, deregistration procedures, and permanent home rules before you leave.
1
Country Exit Checklist
- Step 1File AbmeldungDe-register your primary residence (Hauptwohnsitz) at the local Einwohnermeldeamt. You will receive a Abmeldebescheinigung — keep this forever. Do this on or after your actual move date, not before.
- Step 2Notify your FinanzamtWrite a formal letter to your tax office stating your departure date, new address abroad, and that you are no longer a German tax resident. Request confirmation of your tax number status.
- Step 3File final German tax returnFile a departure-year tax return covering January 1 to your departure date. Germany taxes on a pro-rata basis for partial years. Hire a German Steuerberater for this — it is worth it.
- Step 4Assess Wegzugsteuer liabilityIf you hold ≥1% in any corporation AND have been German tax resident for ≥10 of the last 12 years, you may owe exit tax on unrealized gains. Use the calculator below. Consult a specialist immediately if this applies.
- Step 5Cancel or convert health insuranceTerminate your German statutory health insurance (GKV) or private health insurance. Obtain a Bescheinigung über die Abmeldung. Get comparable coverage in your destination country before cancelling.
- Step 6Close German bank accounts (or keep one)Keeping a German account for legacy payments is fine but signals residency if it becomes your primary account. Move your main banking to your new residency country. Notify your bank of your new address.
- Step 7Cancel German registrationsCancel vehicle registration, library card, gym memberships, club memberships, subscriptions, Amazon.de prime, etc. Each active registration is a "tie" Germany can use to argue continued residency.
- Step 8Establish new residency documentationCollect a dossier: new lease/purchase agreement, utility bills, new health insurance card, gym membership, local bank account, local doctor. Date-stamp everything. This is your counter-evidence.
- Step 9Monitor 183-day rule for 5 yearsGermany can challenge your exit for up to 4 years retrospectively. Track every day in Germany precisely. <90 days is safe. 91–183 days is a grey zone. >183 days and you are automatically liable.
- Step 10Keep all records for 6+ yearsPassport stamps, boarding passes, hotel receipts, foreign bank statements, lease agreements. The burden of proof is entirely on you. Store everything in a cloud folder organized by month.
Document everything. Passport stamps, lease agreements, utility bills, gym memberships, doctor visits — these are your evidence if Germany ever challenges your exit. Keep records for 6 years minimum.
2
Capital Movement Guide
| Method | Max Amount | Cost | Speed | Notes |
|---|---|---|---|---|
| SWIFT Bank Wire | No legal limit (banks may ask above €10k) | €15–50 flat + 0.1–0.5% FX | 1–3 business days | Standard. Document the source of funds (invoice, tax return). Banks will ask for large transfers. |
| Wise Business Transfer | Up to €1M+ per transfer | 0.35–1.5% FX | Same day to 2 days | Best for regular EUR/USD/GBP movements. CRS reporting applies. No way to avoid automatic reporting. |
| Airwallex | €250k+ per batch | 0.5–1% FX | Same day | Excellent for business accounts. Multi-currency holding. Good for large monthly transfers. |
| Revolut Business | €50k/month (standard plan) | FX-free up to plan limit | Instant–1 day | Convenient for smaller regular transfers. Limited for large capital movement. |
| Physical Cash (declared) | €10,000 without declaration, more with customs declaration | None | Immediate | Declare above €10k at any EU border. Legal but impractical for large amounts. Banks will question cash deposits. |
| Crypto Exchange (regulated) | Exchange-dependent (Coinbase: $25k/day) | 0.5–2% conversion | 1–2 days after conversion | Increasingly CRS-reported. Binance, Coinbase, Kraken all report to tax authorities. Taxable event on conversion. |
CRS (Common Reporting Standard): Almost all OECD countries automatically share bank account information annually. There is no "hiding" money internationally — your offshore accounts are reported automatically.
Recommended stack: Wyoming LLC → Mercury (USD) + Wise Business (EUR IBANs) → invoice DACH clients in EUR directly.
3
Wegzugsteuer (German Exit Tax) Calculator
Triggers when: You've been German tax resident for ≥10 years in the last 12 years AND hold ≥1% in any corporation. It taxes the unrealized capital gain on your shares as if sold on departure day.
No Wegzugsteuer triggered. You've been resident for 5 years (10-year threshold not reached).
4
"Am I Really Out of Germany?" Risk Checker
- Do you still have a registered primary address (Hauptwohnsitz) in Germany?×3
- Is your main private bank account a German bank (Deutsche Bank, ING, Sparkasse, N26)?×2
- Do you spend more than 90 days per year in Germany?×2
- Does your car still have German plates and is registered in Germany?×1
- Do you have a spouse or children who still live full-time in Germany?×2
- Is your primary doctor, dentist, or specialist in Germany?×1
- Do you have active German employment or a German employment contract?×3
- Do ≥50% of your personal possessions remain in a German address?×2
- Do you hold active German Vereinsmitgliedschaft / club or gym memberships?×1
- Is Germany listed as your primary tax residence on any signed document from the last 12 months?×3
Risk Score
0
🟢 Clean exit — well documented
Answer the questions on the left. A higher score means more significant ties that the Finanzamt could use to claim you are still a German tax resident.
5
Exit Timing Optimizer
80 / 183
Days vs Threshold
103
Days Remaining
🟢 You are within the 90-day safe zone.
Legal Notice & StBerG Disclaimer
This tool provides automated, standardized calculations and logical processing based on user input. It does not perform a legal examination of individual cases (rechtliche Prüfung des Einzelfalls) and does not constitute professional tax advice under the German Tax Advisory Act (StBerG). Any results, checklists, or risk assessments provided are for informational purposes only. Always consult a certified tax advisor (Steuerberater) before making any legal or financial decisions.