Moving to Germany: taxes, residence and life
How to become tax resident in Germany: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Germany the top income tax rate is 47.5%, dividends are taxed at up to 26.4% and companies pay 30% corporate tax.
How to move and become tax resident
You can become tax resident in Germany from arrival once you take up residence (Wohnsitz: home available for own use (register) → unlimited liability from move-in day). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 8 open residence programmes in Germany — see the list below.
Living there
Munich has a temperate oceanic climate with winter highs around 3.3 °C and summer highs around 24.9 °C.
Key facts
| Top income tax | 47.5% |
|---|---|
| Dividend tax | 26.4% |
| Corporate tax | 30% |
| Skattemæssig bopæl | fra ankomst — Wohnsitz: home available for own use (register) → unlimited liability from move-in day |
| Deres vej | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatype | temperate oceanic · 3.3° / 24.9° (Munich) |
Residence programmes in Germany
Active programmes
- Residence permit for self-employment (§21 AufenthG) — entrepreneur · 2026-10
- Residence permit for freelancers (§21(5) AufenthG) — entrepreneur · 2026-10
- Residence permit for other purposes / private means (§7(1) AufenthG) — independentMeans · 2026-10
- Skilled worker / EU Blue Card — Indkomst / år CHF 47'658 · 2026-10
- Opportunity Card (Chancenkarte) — employment · 2026-10
- EU/EEA/Swiss free movement (Anmeldung) — freeMovement · 2026-10
- Family Reunification — family · 2026-10
- German citizenship by descent / restoration (Art. 116(2) GG, §15 StAG) — ancestry · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Germany to become tax resident?
fra ankomst. Wohnsitz: home available for own use (register) → unlimited liability from move-in day Habitual abode >6 months alternative; pre-arrival foreign income only under progression proviso
How much tax will I pay in Germany?
In Germany the top income tax rate is 47.5%, dividends are taxed at up to 26.4% and companies pay 30% corporate tax.
Which residence programmes does Germany offer?
Residence permit for self-employment (§21 AufenthG); Residence permit for freelancers (§21(5) AufenthG); Residence permit for other purposes / private means (§7(1) AufenthG); Skilled worker / EU Blue Card; Opportunity Card (Chancenkarte)
What is the usual way to move to Germany?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.