GermanyOrigin briefing · reviewed 16 July 2026

Leaving Germany: the 2026 tax guide

Start with the Germany departure rules, then compare the headline tax position across the destinations people research most.

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Origin snapshot

The Germany position in figures.

These sourced headline figures frame the departure review. Personal facts, asset type and treaty rules determine the payable result.

Top income rate47.48%PwC Worldwide Tax Summaries - Quick Charts
Capital gains26.38%PwC Worldwide Tax Summaries - Quick Charts
Wealth taxNo — Wealth tax suspended since 1997PwC Worldwide Tax Summaries - Quick Charts
Inheritance taxYes — Up to 30% close family, 50% othersPwC Worldwide Tax Summaries - Quick Charts
Exit taxYes — Exit tax on shareholdings of 1%+ when moving abroad (AStG s.6)PwC Worldwide Tax Summaries - Quick Charts
Exit-tax reality

What departure can trigger.

Germany has a recorded exit-tax rule.

Exit tax on shareholdings of 1%+ when moving abroad (AStG s.6). Confirm residence cessation, retained source income and asset-specific rules with your advisor before acting.

Destination corridors

Where people go from Germany.

Each route opens a sourced side-by-side tax picture and the questions to verify for that move.

Deep guide

German exit tax (Wegzugsbesteuerung)

The German guide explains who falls within § 6 AStG and how a deemed disposal can arise before any cash sale. It covers the 2025 fund rule, payment options and the departure sequence to review with an advisor.

Open the sourced guide
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Compare a move from Germany.

Choose a destination and see the sourced first-order tax delta.

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