What changed in Germany

Crypto held over one year is completely tax free, no cap

Crypto tax and legal status

Exit tax does not reach directly held crypto

Crypto tax and legal status

Exchange level reporting to the tax office starts in 2026

Crypto tax and legal status

Trading like a business loses the one year exemption entirely

Crypto tax and legal status

Short term crypto gains face a cliff edge threshold, not a gradual allowance

Crypto tax and legal status

German CFC rules now catch more low tax foreign companies

Moving your company

Moving yourself can accidentally move your company's tax residence too

Moving your company

Moving to Germany starts the exit tax clock for the future

Leaving home: exit tax and ties

Dual nationality is fully allowed when you naturalise

Permanent residency and citizenship

Naturalisation now needs a uniform five years, the fast track is gone

Permanent residency and citizenship

The Anmeldung form can start church tax automatically

Residency routes

There is no inbound tax break, worldwide income is taxed from day one

Residency routes

EU Blue Card salary thresholds for 2026

Residency routes

No golden visa, investor route or passive income visa exists

Residency routes

EU, EEA and Swiss nationals can relocate to Germany with no permit at all

Residency routes

Once you have a residence in Germany, health insurance becomes compulsory

Healthcare coverage

No reciprocal healthcare cover, arrange private insurance before travel

Healthcare coverage

EHIC or GHIC covers necessary care during a temporary stay

Healthcare coverage

No agreement means German rules alone decide your coverage

Social security

The telework Framework Agreement can keep German social security even with a quarter of your time at home

Social security

A posting agreement can keep you in your home social security system

Social security

Running the company from Germany can make the whole company German resident

Permanent establishment risk

An ordinary employee's home office is unlikely to create a permanent establishment

Permanent establishment risk

Beyond 34 Netherlands home office days a year, your pay splits between two countries

Personal income tax

Netherlands home office days under 34 a year keep German payroll simple, but the count is not automatic

Personal income tax

The treaty dependent services article can keep German tax out of a short posting

Personal income tax

A stay over six months makes you resident from day one, even across a year end

Tax residency

Keeping an available dwelling makes you a German tax resident, no day count involved

Tax residency

Full employed and self-employed work rights from day one

Right to work

A visa-free stay or Schengen visa gives no right to work in Germany, even remotely

Right to work

Overstaying is a criminal offence in Germany, not an administrative fine

Immigration and visa

Register your address within 14 days of moving in

Local registrations

Germany has no digital nomad visa, use an existing permit category instead

Immigration and visa

Indonesian nationals need a Schengen visa before travel

Immigration and visa

Visa-free entry to Germany for up to 90 days in any 180-day window

Immigration and visa

Free movement covers entry and residence without a permit

Immigration and visa