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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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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A 53.2% Marginal Burden: The Peak Sits at EUR 100,000
Germany’s marginal burden does not rise with income — it has two humps and two cliffs. For employees it peaks around EUR 100,000 gross.
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A €15,136 Ceiling — and Co-Payments Up by Half
The German statutory maximum contribution is €1,261.31 a month in 2026. What a Georgian policy costs instead — and where the comparison stops.
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A 38.7% Net Tax Burden: When Extra Work Stops Paying
Germany ranks 2nd in the OECD on the tax wedge and 3rd on the employee-only burden. What the figures support — and what they do not.
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Self-Employed in Germany: EUR 735.63 Pension Levy
Recommendation 22 of the German pension commission: compulsory contributions with no opt-out for new founders, EUR 735.63 a month, EUR 8,827.56 a year.
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Reversed Burden of Proof: When Doubt Counts Against You
The Bundesrat wants to flip the direction of proof for confiscating assets of unclear origin.
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Savings Announced, Levies Enacted
Germany plans EUR 110.8bn in net new borrowing for 2027 and adds plastic, sugar and tobacco levies.
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Emigration: 8.2 Million Germans — What Leaving Costs
INSA survey July 2026: 14% plan to emigrate within five years. What the numbers support — and what German exit tax under § 6 AStG and § 2 AStG really means.
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Germany Is Quietly Falling Apart: The 2026 Location Audit
Rail at 60%, EUR 231bn investment backlog, EUR 146bn in bureaucracy costs, 80% of hospitals in the red — the documented audit and the alternative.
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German Tax Reform 2026: 47% Top Rate, 49.6% Marginal Burden
A new 47% bracket, the 45% threshold cut to EUR 250,000, minijob flat tax up to 5%, health surcharge from 2028: what the July 2026 deal means.
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Ad Disclosure: a EUR 37,803.50 Fine — Then Insolvency
A EUR 36,000 fine from the LFK, EUR 37,803.50 in total, then insolvency: what the case teaches about ad disclosure under § 22 MStV and § 5a(4) UWG.
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German Wealth Levy: What Is Planned for EUR 2.8 Trillion
Merz names EUR 2.8 trillion in German accounts, the EU builds its Savings and Investments Union — and the wealth tax was never abolished, only suspended.
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Account Seizure: How Far Enforcement Really Reaches
A German bailiff cannot reach a Georgian bank. You personally remain obliged to disclose it — under oath, with criminal liability.
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World-Class Tax Burden, 17th Place in Digitalisation
A 49.3 percent tax wedge on labour — second highest in the OECD. In the 2026 EU digital index Germany ranks 17th of 27, and 22nd on public administration.
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EUR 26 Billion in Aid: 7.8% to the Poorest Countries
EUR 26 billion in ODA, only 39% from the development ministry budget and nearly 17% for in-donor refugee costs.
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German Pension Gap: 53.3% vs 63.2% Replacement Rate
Net replacement rate 53.3%, EUR 97.55 billion of federal subsidy in the 2026 budget, 764,065 people on basic old-age support — and contributions rising.
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Repair Backlog: EUR 231.2bn — EUR 0 to Municipalities
EUR 231.2bn investment backlog, 60.1% long-distance rail punctuality, second to last in the EU on fibre — and no special-fund money for municipalities.
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Bureaucracy: 96,876 Rules, 25% of a Founder’s Week
EUR 64 billion in bureaucracy costs, 96,876 provisions in federal law, founders losing a quarter of their week — and EUR 150 million in net relief.
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Government Ratio 50.3%: What the State Costs and Delivers
A 50.3% government spending ratio, 101,283 insolvency proceedings, Europe’s priciest household electricity and the EU’s highest health spending.
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Parental Support: The EUR 100,000 Threshold May Fall
A June 2026 draft bill would scrap the EUR 100,000 parental-support threshold in Germany. What protects you today, and what care actually costs.
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Account Freeze: Your Bank Is Not Allowed to Tell You Why
Once a transaction is reported it sits for at least three business days. You will not learn the reason — section 47 GwG forbids the bank from hinting at it.
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Three Months That Become Thirteen
On 22 April 2026 the German cabinet adopted three-month retention of IP addresses and port numbers.