Extended limited tax liability: ten years after you leave
German nationals who move to a low-tax territory and keep substantial economic interests at home stay liable on an extended basis for up to ten years.
Blog
Insights on company formation, banking and taxes in Georgia.
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Habitual abode: the underestimated anchor of tax liability
Residence alone does not hold tax liability — habitual abode is a separate connecting factor.
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Leaving Austria: why Georgia makes the tax due at once
Austria taxes departure under section 27(6) of the Income Tax Act. Within the EU and EEA it can be paid in instalments — for Georgia it falls due at once.
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Exit taxation: the calculation that belongs before the move
Holding shares in a corporation triggers a deemed capital gain when you leave Germany. What the rule catches, and which payment reliefs exist.
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Five Years After You Leave, the Tax Office Still Inherits
Section 2 ErbStG keeps German nationals within domestic inheritance tax for five years after departure.
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Leaving the Scheme Is Easy. Getting Back In Is Not
Departure ends statutory health insurance membership. Section 6 (3a) SGB V bars re-entry from age 55 — and since 1 January 2026 foreign cover cannot help.
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Staying Does Not Get Cheaper. Leaving Gets More Expensive
Germany taxes departure under section 6 AStG, Austria under section 27(6) EStG — due immediately for third countries.
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Liquidating a Company in Georgia: An Orderly Exit
Liquidate a company in Georgia (country): LLC liquidation, I/E deregistration, share sale or US LLC dissolution — steps, checklist and typical risks.