Germany
Western Europe · DE · 97 treaties
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 25% |
| Withholding — interest | 25% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 45% |
| Capital gains | 25% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Freiberufler / self-employment residence permit (incl. remote work in practice) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- having a dwelling (Wohnsitz) in Germany that is maintained and used under circumstances indicating it is available as a home (German Fiscal Code §8 AO)
- having a habitual abode (gewöhnlicher Aufenthalt) in Germany, meaning a stay under circumstances showing it is not only temporary (German Fiscal Code §9 AO)
- an uninterrupted stay in Germany of more than six months, which is generally deemed a habitual abode from the beginning of the stay (German Fiscal Code §9 AO)
Ending German tax residency usually requires giving up any dwelling that can be used as a home in Germany and ceasing to have a habitual abode there; simply dropping below a 183‑day threshold is not enough if a home remains available, but once both the residence and habitual abode are clearly given up, tax residency generally ends without multi‑year tail rules.
Source: Bundesministerium der Finanzen (German Federal Ministry of Finance) via OECD CRS country information
Tax treaty network (97)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.