Once you have completed the Abmeldung and no longer have a residence or habitual abode (gewöhnlicher Aufenthalt) in Germany, your unlimited German tax liability (unbeschränkte Steuerpflicht) ends. After that, you are only subject to limited German tax liability (beschränkte Steuerpflicht) on specifically German-sourced income — e.g., rental income from a German property, salary from a German employer (if the work was performed in Germany), or German dividends. If you have no German-sourced income at all, you owe Germany no further income tax. The key practical step is the Abmeldung, which establishes the official departure date for tax purposes. German exit taxation (§6 AStG) can apply to significant shareholdings (GmbH shares, large equity stakes) at the time of departure — consult a cross-border tax specialist if you hold >1% of a German corporation.

Yes — as a German citizen and EU citizen, you have the right to live and work in any of the other 26 EU member states under EU free movement (Freizügigkeitsrecht). For stays over 3 months, you must register with local authorities (Anmeldung / registration certificate) and meet one of the qualifying conditions: employed, self-employed, student with health insurance and sufficient resources, or financially self-sufficient. In practice, registration is straightforward in most EU countries. The EEA countries (Norway, Iceland, Liechtenstein) and Switzerland also offer free movement to EU/German citizens under separate bilateral agreements. Outside the EU/EEA/Switzerland, you need country-specific visas — the tool covers the most relevant pathways including digital nomad visas, skilled worker visas, and investment/passive income residency programmes.

Riester-Rente: if you move to a non-EU/EEA country, you lose the right to government subsidies (Zulagen) for the period abroad, and previously received subsidies must be repaid to the Altersvorsorge-Zentrum (AV-Zentrum) — a significant financial hit. EU/EEA moves generally allow you to keep the contract without repaying subsidies, but no new subsidies are granted for periods of non-German employment. Betriebliche Altersvorsorge (bAV): your earned entitlements are preserved and paid out at German statutory retirement age regardless of where you live. Early surrender is generally not possible for bAV — you must wait until retirement age. German Rürup/Basis-Rente contributions made while resident in Germany remain valid; the pension will be paid to any country at retirement age, though withholding taxes may apply depending on bilateral tax treaty terms.

Requirements vary significantly by country. EU countries generally establish tax residency after 183 days of physical presence in a calendar year, or earlier if you have a permanent home available and your primary personal and economic ties are in that country. Some countries establish tax residency from day 1 of registration (e.g., Germany itself — Anmeldung triggers unlimited tax liability immediately). Others have stricter minimum presence requirements. Portugal's NHR regime (now replaced by IFICI in 2024) required first-time tax residency. UAE: no income tax, so tax residency there does not provide the same financial benefit it once did — although UAE tax residency certificates are available and can help prove non-German tax residency to German authorities. Key: the German Finanzamt does not simply accept that you have moved abroad — they assess whether you genuinely have no German residence and your centre of life has genuinely shifted. Maintain documentation of your new residence contract, local registration, bank accounts, and utility bills.