Anyone who moves their residence abroad often expects less bureaucracy, more freedom and a clean break from the German system. In practice, however, post from the tax office often follows – usually in the form of a detailed questionnaire.
At first glance, these questions can seem harmless. In reality, they serve a clear purpose: the tax office checks whether Germany can still assert a right to tax you despite your departure. If you respond without preparation, you risk continuing tax liability – often without even realising it.
In this article we show which questions are typically asked, why they are asked and what really matters when it comes to assessing them.
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Germany has several tools to review or restrict tax-relevant departures. These include, among other things:
• exit taxation
• extended limited tax liability
• deemed realisation (de-enveloping) rules
• special rules for certain countries (e.g. Switzerland)
The questionnaire is used to determine whether, and to what extent, one of these tools applies. What matters is not any single answer, but the overall picture that emerges from all the information provided.
This question mainly targets time-based requirements. Among other things, it is relevant whether you have been subject to unlimited tax liability in recent years – because both exit taxation and extended limited tax liability are linked to this.
The longer and more continuous your tax liability has been, the more closely the tax office will look.
This is about the actual move, not just a formal deregistration. The decisive point is when your residence was genuinely given up and when your centre of life was shifted abroad.
In practice, the tax office often requests evidence such as:
• deregistration confirmation
• rental or purchase agreements abroad
• foreign registration or tax documents
A simple statement like "I emigrated" is usually not enough.
This is one of the most important questions. The background is the tax concept of having a residence.
If you keep a home in Germany and can use it at any time, you run the risk of still being treated as subject to unlimited tax liability.
This is not only about ownership. The following can also be problematic:
• long-term tenancy agreements
• having keys and unrestricted access
• rooms regularly used at family members’ homes
The tax office often requires concrete evidence that the home has truly been given up.
Here, the tax office examines where the centre of your vital interests lies. Criteria include, among other things:
• where your spouse and children live
• your children’s schooling
• medical care
• social ties
If your family or minor children still predominantly live in Germany, this can argue against a complete departure – even if you yourself live abroad.
Special rules apply when moving to Switzerland. The German–Swiss double taxation treaty contains clauses that, under certain circumstances, allow continued taxation in Germany.
This particularly affects self-employed activities with ongoing client relationships in Germany. If Switzerland is your destination, you should definitely review this point in advance.
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This question targets the duration and frequency of stays. What matters is not only the familiar "183-day rule", but also its rolling assessment over 365 days.
Short, frequent stays or longer visit periods can, in combination with other factors, lead the tax office to assume you still have a domestic centre of life.
A quick return after departure can raise doubts about how genuine the emigration was. Plans to return within the first one to two years are particularly critical.
In such cases, the tax office often reviews retrospectively whether the move was primarily tax-motivated.
This question is relevant for extended limited tax liability, which applies exclusively to German nationals.
If, as a German citizen, you move to a low-tax country and exceed certain asset or income thresholds, you may remain taxable in Germany for up to ten years – although only with respect to certain types of income.
Through this question, the tax office indirectly checks whether minor children remained in Germany. This can, in turn, allow conclusions to be drawn about your centre of life.
Previous receipt of child benefit is not a problem in itself, but it can trigger additional checks.
This concerns property, bank accounts, securities accounts or shareholdings. The timing of deregistration is particularly relevant. What matters is which assets were still located in Germany on that effective date.
Certain thresholds can trigger extended limited tax liability – regardless of whether assets are later increased or reduced.
This question is used for assessing jurisdiction and risk. Contradictions with previous statements become apparent particularly quickly here.
Here, the tax office checks whether you still have domestic-source income after leaving – for example from letting property, shareholdings or certain services.
What matters is not only the client, but where the activity is taxed/used from a tax perspective. Depending on the structure, German income can arise even when working from abroad – or it may not.
This question relates directly to exit taxation. Shareholdings of as little as 1% can be relevant – regardless of whether the companies are German or foreign.
A clean structure before departure is particularly important here.
The remaining questions concern:
• previous tax offices
• authorised recipients for correspondence
• bank details for refunds
These details should also be provided consistently and thoughtfully, as they can give the tax office additional points of connection.
The tax office questionnaire is not a coincidence, but a targeted audit tool. It is intended to clarify whether Germany still has a right of access for tax purposes despite your move. Anyone who underestimates the questions or answers them in an uncoordinated way risks unnecessary follow-up reviews or even ongoing tax liability.
That is why forward planning before leaving is essential. Residence, family, assets and income must be clearly separated and structured in a logically comprehensible way. Individual correct answers are of little help if the overall picture does not add up.
Those who set the right course early and take a holistic view of their situation not only reduce risks, but also create long-term legal certainty and avoid needless follow-up queries later on.
