Emigrating from Germany 2026: The Complete Guide – Residence, Tax, Insurance and Bank Account

Emigration in figures: where Germans move

According to the Federal Statistical Office, around 250,000 to 270,000 German nationals leave the country every year. At the same time, many return sooner or later. The most popular destinations for years have been Switzerland, Austria, the US, Spain and the UK.

Research by the Institute for Employment Research (IAB) shows that German emigrants are above-average in education. The most common motives are career opportunities, higher income, partnership and quality of life. Taxes play a bigger role mainly for entrepreneurs, the self-employed and wealthy individuals.

• ✛Skilled professionals: engineers, IT specialists and doctors, often to Switzerland, Austria or the US
• ✛Entrepreneurs and self-employed: often with location-independent businesses to lower-tax countries such as Dubai, Cyprus, Malta, Portugal or Georgia
• ✛Retirees: mainly to Spain, Portugal, Greece, Thailand or Turkey
• ✛Families: choose based on schools, safety and work-life balance

Right of residence: EU, Switzerland and third countries

The most important question when emigrating is whether you may stay in the destination country. For Germans there is a big difference between Europe and the rest of the world.

EU, EEA and Switzerland: free movement

Germans may live and work without a visa in all EU and EEA states and in Switzerland. For stays of more than three months, most countries require registration with the municipality or immigration office. Those not working usually have to prove sufficient means and health insurance. In Switzerland, an employment contract gets you a five-year B residence permit. More on taxes and cantons in our articles on taxes in Switzerland and Swiss taxes by canton.

Third countries: residence title required

Outside Europe you need a residence title. The most common categories are:

Processing times range from a few weeks to more than a year. Plan your application at least six months before the move. An overview of programmes with tax benefits is in our articles on Portugal taxes, taxes in Malta and the Turkey tax exemption. SWICOR supports the application under residency abroad.

Citizenship: dual nationality allowed since 2024

Under the Act to Modernise Nationality Law, since 27 June 2024 Germans no longer lose their nationality when they acquire a foreign one on application. The former retention permit is no longer required. Anyone naturalised abroad before that date without a permit did, however, lose German nationality and can only regain it through naturalisation.

Still check the law of the destination country: some states require you to give up your previous nationality on naturalisation. The Federal Foreign Office information on German nationality provides an up-to-date overview. If you want a second passport as a plan B, see second citizenship and our article on Argentina citizenship by investment.

Tax when emigrating: when tax liability ends

Germany taxes worldwide income. Anyone with a home (section 8 AO) or habitual abode (section 9 AO) in Germany is fully taxable. When emigrating, this liability only ends once both have actually been given up.

• ✛Home: any dwelling you keep and can use at any time continues to count as a home – even a room at your parents' or a holiday flat. The number of days is irrelevant.
• ✛Habitual abode: exists with a continuous stay of more than six months; short interruptions do not count.
• ✛Deregistration: an indication but not decisive. Anyone who keeps the flat remains taxable despite deregistering.

Limited tax liability after leaving

After leaving, you remain subject to limited tax liability on German income (section 49 EStG), for example rental income from German property, income from a German permanent establishment, supervisory board fees or the statutory pension. The Neubrandenburg tax office is responsible for pensions paid abroad. Whether Germany may actually tax the pension depends on the relevant tax treaty.

Exit tax and extended tax liability

• ✛Exit tax (section 6 AStG): anyone who was fully taxable for at least seven of the last twelve years and holds at least 1% of a corporation pays tax on the increase in value of the shares on departure, as if they had sold them. Since 2022 this applies to all destinations. On application, payment in seven annual instalments is possible, usually against security. If you return within seven years, the tax lapses.
• ✛Extended limited tax liability (section 2 AStG): Germans who move to a low-tax country and keep substantial economic interests in Germany remain taxable on all non-foreign income for up to ten years.
• ✛Business assets: sole traders and partners in partnerships risk German exit taxation.
• ✛Your own GmbH or foreign company: if it continues to be run from Germany after you leave, or its managing director is in Germany, it remains taxable there. See permanent representatives and CFC taxation.

Tax treaties and residency certificate

Germany has concluded double tax treaties with around 100 states. If you are resident in two states at once, the tie-breaker rules apply in this order:

1. 1permanent home
2. 2centre of vital interests
3. 3habitual abode
4. 4nationality
5. 5mutual agreement procedure between the authorities

A tax residency certificate from the new country of residence proves to German authorities and banks where you are tax resident. How to deliberately spread passport, residence and company across several countries is explained in our article on flag theory. If you no longer want a fixed residence, read perpetual travel.

Bank account and assets

A working account in the destination country is one of the first tasks, because without an account there is no lease and no salary. Banks apply strict know-your-customer and anti-money-laundering checks. Typically required are:

• ✛a certified copy of your passport or ID and proof of address
• ✛proof of source of funds and source of wealth
• ✛tax identification number and tax residence
• ✛reference letters from existing banks
• ✛a business plan and company documents for business activity

The full list is in our KYC checklist for offshore accounts. If you need an account before moving, it can often be opened remotely. A bank account in Georgia, for example, offers multi-currency accounts and fully remote processing. How this works is explained in opening an offshore account remotely.

German accounts and securities after leaving

• ✛Update your address: banks must know your new tax residence and report your accounts to the new country under the Common Reporting Standard.
• ✛Risk of closure: some German banks and neobrokers terminate customers living in third countries. Clarify this before moving.
• ✛Securities: different withholding tax and reporting rules apply to funds and shares after leaving.
• ✛Transparency: foreign accounts are not invisible to the tax office. Which countries report data is shown in foreign accounts and the tax office 2026.

Health insurance and social security

Your entire social protection changes when you move. Within the EU, the EEA and Switzerland, Regulation (EC) No 883/2004 determines which country is responsible – usually the state where you work.

Health insurance

• ✛EU, EEA, Switzerland with employment: you become compulsorily insured in the new country and German statutory health insurance ends. In Switzerland you must register with a health insurer within three months.
• ✛Pensioners in the EU: with form S1 you remain insured through your German insurer and receive benefits in your country of residence.
• ✛Third countries: statutory insurance ends. You need international private health insurance or local insurance.
• ✛European Health Insurance Card (EHIC): only valid for temporary stays, not after a move.
• ✛Private health insurance: a dormant policy secures a later return without a new health check.

The Federal Ministry of Health provides information on health insurance abroad and the limits of statutory cover.

Pension and retirement planning

Accrued pension rights remain and are paid abroad. German nationals generally receive their pension in full, even in states without a social security agreement. In agreement states, insurance periods are aggregated. The German Pension Insurance provides comprehensive information on pensions abroad and bilateral agreements.

If you want to keep paying into the German pension scheme, you can make voluntary contributions. Also check child benefit and parental allowance: on moving to a third country, entitlement generally ends.

Work and recognition of qualifications

Anyone wanting to practise a regulated profession abroad often needs their German qualification recognised. Within the EU, the Professional Qualifications Directive 2005/36/EC simplifies the procedure, and doctors, dentists, pharmacists, nurses and architects even benefit from automatic recognition.

• ✛Medical professions: licence, equivalence examination and language certificate; in the US also the USMLE
• ✛Legal professions: usually new exams in the destination, easier access in the EU after three years of practice
• ✛Technical professions: registration with the engineering chamber and proof of experience
• ✛Teaching professions: recognition of the teaching qualification and subjects

The Anabin database of the Standing Conference of Education Ministers evaluates foreign qualifications and serves as a reference for the reverse recognition of German qualifications. Non-regulated professions usually allow direct market access.

Emigrating as an entrepreneur

For the self-employed and entrepreneurs, a company in the destination country is often the key to a residence title and tax planning. The choice depends on liability, tax, banking access and administrative effort.

Important: a foreign company only brings benefits if it is actually managed from your new residence. Letterbox companies without substance are not recognised. Comparisons of common structures are in our articles UK LLP vs Hong Kong vs EU, US corporations, LLCs and LPs in 2026 and UK taxes. SWICOR supports company formation in Georgia and all other jurisdictions under company formation.

Existing German GmbH

If you own a German GmbH, three questions must be clarified before leaving: does exit tax apply to the shares? Who will manage the business after the move? And how will distributions be taxed in future? Basics in our article on taxes for a GmbH.

Deregistration, documents and practical steps

Deregistering with the residents' office

Anyone moving abroad without keeping a home in Germany must deregister within two weeks of moving out (section 17 Federal Registration Act), at the earliest one week before. The registration office informs the Federal Central Tax Office. You must notify your health insurer, pension insurance, family benefits office, banks and insurers yourself.

• ✛set up a mailing address for German post, for example with family or through a registered address service
• ✛cancel or adjust contracts: rent, electricity, phone, insurance, broadcasting fee
• ✛prepare the tax return for the year of departure
• ✛check your driving licence: in the EU the German one remains valid, in third countries conversion is often required

Caution: a registered address or flat that you use regularly may still constitute a tax residence.

Apostille and certified translations

Foreign authorities require certified documents for many procedures. For states party to the Hague Convention, an apostille suffices. Within the EU it is no longer needed for many public documents thanks to Regulation (EU) 2016/1191; a multilingual standard form is often enough. Typically required are:

• ✛birth and marriage certificates, divorce decrees
• ✛certificate of good conduct
• ✛university and professional certificates
• ✛commercial register extracts and powers of attorney

Processing times depend on the authority and range from a few days to several weeks. Certified translations are often needed too. SWICOR handles certifications and apostilles under documents and legalisation.

Timeline: emigrating in 12 months

Successful emigrants usually prepare for at least twelve months, speak the local language at least at an intermediate level and have a financial cushion of six to twelve months of expenses.

Integration and life on the ground

Emigrating is more than an administrative act. Satisfaction and success often depend on language, social contacts and realistic expectations.

• ✛Language: even in English-speaking environments, the local language makes dealing with authorities, work and friendships easier.
• ✛Culture: differences show in business practices, communication, hierarchies and working hours.
• ✛Networks: expat communities, clubs, sport, volunteering, professional associations and platforms such as Meetup or Internations.
• ✛First two years: the risk of isolation is highest during this time. Deliberately seeking local contacts speeds up integration.

Conclusion

Emigrating succeeds when legal, tax, financial and personal questions are planned together. For Germans, moving within the EU and to Switzerland is easy thanks to free movement; third countries require a residence title. From a tax perspective, the key points are actually giving up the German home, reviewing exit tax and extended tax liability, and obtaining a residency certificate in the new country. Starting early avoids costly mistakes.

SWICOR . SWISS CORPORATE SOLUTIONS supports your international relocation – from residency abroad and company formation to the bank account and tax optimisation, at transparent fixed prices and fully remote.

Frequently asked questions