Selling property when emigrating
Tax, law & process — step by step
This checklist takes you from the first decision through to the tax settlement after you have moved away. Tick off what is done — so you keep sight of everything.
Important note: Even as a non-resident, you owe tax in Germany on the gain from the property sale (§ 23 in conjunction with § 49 EStG). Plan tax deadlines early — ideally with a tax adviser.
Phase 1 — 12 to 6 months before departure
Phase 2 — 6 to 3 months before departure
Phase 3 — Active sales process
Phase 4 — After the notary appointment & moving away
Quick tax check
| Question | Yes | No | Consequence |
|---|---|---|---|
| Property held for more than 10 years? | ☑ | Capital gain tax-free (§ 23 EStG) | |
| Property owner-occupied in the year of sale and the 2 preceding years? | ☑ | Tax-free even under 10 years (owner-occupation exemption) | |
| GmbH or corporation shares ≥ 1% held as private assets? | ☑ | Check exit taxation under § 6 AStG — involve a tax adviser | |
| Moving to an EU / EEA country planned? | ☑ | Under § 6 AStG: payment in instalments over 7 years possible (submit application) | |
| Sale only after deregistering from Germany? | ☑ | Limited tax liability (§ 49 EStG) — the obligation to file a tax return remains |
This table does not replace tax advice. Details without guarantee.
Next step
Request a free initial assessment
www.immobilienpartner-sachsen.de/verkaufsanlass/haus-verkaufen-auswanderung