Leaving Germany
Review of tax residency, deregistration, exit taxation on company shares and effects on ongoing income.
Tax and inheritance law for expats
We advise German citizens abroad, international families and expats on tax and inheritance matters connected to Germany.
International situations
Cross-border residence, estate and tax questions require careful legal assessment.
Common concerns of international clients
Moving to Germany
Classification of foreign assets, double taxation treaties and reporting obligations for expats newly resident in Germany.
Cross-border estates
Applicable inheritance law under the EU Succession Regulation, certificates of inheritance, foreign wills and estate administration with a foreign element.
Avoiding double taxation
Germany has concluded double taxation treaties (DTAs) with numerous countries, determining which state may tax which income. For internationally mobile clients, we assess where the tax home lies, which reporting obligations apply, and how salary, capital income or permanent establishments abroad are correctly classified.
Inheritance law with a foreign element
For estates with an international dimension — for example where the deceased or heirs live abroad, or assets exist in several countries — the EU Succession Regulation generally determines which national inheritance law applies. We assess whether a choice of law in favour of German inheritance law makes sense, assist with applying for a certificate of inheritance or a European Certificate of Succession, and support estate administration before German banks, land registries and probate courts.
Digital advice
Advice can be provided throughout Germany and internationally by email, phone or video conference — many of our clients live permanently outside Germany.
Frequently asked questions about tax and inheritance law for expats
Will I still be taxed in Germany after leaving?
This depends on your remaining tax residency, any German-source income and the applicable double taxation treaty. A blanket answer is not possible — we assess your specific situation.
Which inheritance law applies if I live abroad but hold German citizenship?
Under the EU Succession Regulation, the law of the state where the deceased last had their habitual residence generally applies. However, German nationals can declare German inheritance law applicable through an express choice of law in their will.
Do I need a German certificate of inheritance if the estate is abroad?
This depends on where the assets are located and what evidence the relevant foreign registries or banks require. In many cases, a European Certificate of Succession — recognised in all EU member states — is a useful alternative.
Legal basis includes the EU Succession Regulation, the German Income Tax Act (EStG), and the applicable double taxation treaty. All information is provided without guarantee and does not replace individual tax or legal advice.
✓ Representation throughout Germany
✓ German, English, Russian, Ukrainian and Arabic
✓ Clear fees before instruction
✓ Proceedings before authorities, embassies and courts