Nine questions for your tax adviser before you leave Germany
A discussion guide with space for your notes
If you leave Germany and keep or sell a property here, you decide under time pressure on things that are hard to correct later. These nine questions take you through the advisory meeting in a structured way. Print the sheet, note the answers and ask for deadlines and responsibilities in writing.
The nine questions
When exactly does my unlimited tax liability end, and when is my residence deemed given up under § 8 AO?
Why this question matters: Deregistering at the residents' registration office does not settle it. What counts is residence (Wohnsitz, § 8 AO) and habitual abode (gewöhnlicher Aufenthalt, § 9 AO). Anyone who keeps the old flat, holds the key and can use it at any time may remain subject to unlimited tax liability (unbeschränkte Steuerpflicht) although they have long been living abroad. Almost every question that follows hangs on this date.
Will my speculation period under § 23 EStG have expired by the planned sale date, counted to the day?
Why this question matters: The ten year speculation period (Spekulationsfrist, § 23 EStG) runs to the day, from the notarial purchase contract back then to the notarial sale contract now. Not handover, not land register entry, not calendar year. A few days decide whether the capital gain stays tax free. Have the exact date calculated and confirmed in writing.
Does the owner occupation exemption apply to me, and how do I prove it?
Why this question matters: Use for your own residential purposes (Eigennutzung) in the year of sale and in the two preceding calendar years can make the sale tax free even within the ten year period. This is exactly where leaving Germany becomes delicate, because that use ends the moment you move out. Clarify which evidence the tax office expects: registration certificates, energy bills, insurance documents.
What changes under limited tax liability per § 49 EStG, in particular through the loss of the basic allowance under § 50 (1) EStG?
Why this question matters: Germany keeps the right to tax German real property even once you live elsewhere. Rental income and capital gains remain taxable here under limited tax liability (beschränkte Steuerpflicht, § 49 EStG). People with limited tax liability generally do not receive the basic allowance (Grundfreibetrag, § 50 (1) EStG), so tax starts from the first euro. That shifts the calculation between selling before and after your departure.
Do I hold shares in corporations of one per cent or more, so that § 6 AStG applies, and is payment in seven instalments an option?
Why this question matters: Exit taxation (Wegzugsbesteuerung, § 6 AStG) hits shares in corporations from 1 per cent upwards, not your property. Anyone holding a GmbH stake is treated as having sold it on departure and is taxed on a gain never received in cash. Since the ATADUmsG came into force in 2022 there is payment in seven annual instalments instead of an open ended deferral, and it has to be applied for.
Is my destination a low tax country within the meaning of § 2 AStG, so that extended limited tax liability applies for up to ten years?
Why this question matters: If a German national moves to a low tax country, Germany can reach an extended catalogue of domestic income for up to ten years (erweiterte beschränkte Steuerpflicht, § 2 AStG). Anyone who does not expect this plans their after tax result on the wrong basis. Classifying the destination country therefore belongs before the flat hunt, not after it.
Is there an inheritance tax double taxation agreement with my destination country, and what does that mean for my property on death?
Why this question matters: Germany has very few inheritance tax treaties, among them those with the USA, Switzerland, France, Denmark, Sweden and Greece. With all other destination countries there is a risk of double taxation on death: both states may tax, without a reliable credit mechanism. This affects your heirs rather than you, which is why it is regularly overlooked.
Do I need an agent for service of documents under § 123 AO, and who takes on that role?
Why this question matters: Anyone living abroad while remaining taxable in Germany should name a domestic address for service (Zustellungsbevollmächtigter, § 123 AO). Otherwise assessments and deadlines pass you by while the period for an appeal runs out. Clarify whether the firm takes on this role and what it costs.
Who will file my German tax return in future, to what deadlines, and at what cost?
Why this question matters: The filing obligation does not end when you move. As long as German income flows, you need someone on the ground who knows the deadlines and keeps them. Get the scope of the engagement, the deadlines and the fee in writing before you leave, because searching for a new adviser from abroad is considerably harder.
What to bring to the meeting
Without these documents the conversation stays general. With them you get concrete answers.
My next steps
| Task | Who | By when |
|---|---|---|
No warranty is given. Binding information comes exclusively from your tax adviser.
Immobilienpartner Sachsen · Calvin Linke · Dresden · Reachable by phone Mon to Fri 8 am to 8 pm, Sat 9 am to 2 pm