Umzug nach Germany: Steuern, Aufenthalt und Leben
So werden Sie in Germany steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
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
| Höchste Einkommenssteuer | 47.5% |
|---|---|
| Dividendensteuer | 26.4% |
| Gewinnsteuer | 30% |
| Steuerliche Ansässigkeit | ab Zuzug — Wohnsitz: home available for own use (register) → unlimited liability from move-in day |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | temperate oceanic · 3.3° / 24.9° (Munich) |
Aufenthaltsprogramme in Germany
Aktive Programme
- 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 — Einkommen / Jahr 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
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Germany to become tax resident?
ab Zuzug. 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
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.