Moving abroad for influencers: relocate your place of residence and company with legal certainty

Why a departure must be well planned

Whether Dubai, Cyprus or Mallorca: For many influencers, moving abroad is a mixture of life decision and tax planning. However, German tax law does not make it easy to really leave Germany for tax purposes. Anyone who keeps an apartment here, returns regularly, holds a German GmbH or continues to work predominantly for German brands often remains fully or partially taxable in Germany.

We advise you directly under tax law, by lawyer Stefan Karfusehr, and combine this with our experience in contract, corporate and media law for creators. This creates a move-in plan that takes into account not only taxes, but also contracts, brands, imprint and platform accounts. For the law of the destination country, we work together with partner law firms on site.

Typical situations in which we help

• You want to move abroad with your place of residence and wonder what happens to your German tax liability.
• You hold a GmbH or investments and have heard of the withdrawal tax.
• You want to move your company abroad or start a new company there.
• They already live abroad and the tax office doubts their departure.
• You only want to spend a few months a year abroad.

The German Movement Rules at a glance

Residence and habitual residence

In Germany, anyone who has a place of residence (§ 8 AO) or their habitual residence (§ 9 AO) is subject to unlimited tax liability in Germany. A place of residence is already available if you have an apartment that you can use at any time, such as the old room with your parents or the second home in Berlin. Deregistration at the residents’ registration office alone is not enough. If you want to move away permanently, you should therefore not keep a usable apartment.

Extended limited tax liability

According to § 2 AStG, German nationals who have been subject to unlimited tax liability for at least five years in the last ten years and move to a low-tax country can, according to § 2 AStG, remain taxable for up to ten years after moving with their German income if they retain essential economic interests in Germany. This applies, for example, to income from German sources beyond the legal limits.

Withdrawal tax on investments

Anyone who has a share in a corporation with at least one percent and has been subject to unlimited tax liability for at least seven years in the last twelve years has to pay tax on the hidden reserves when they move, as if they had sold the shares (§ 6 AStG). The tax can be paid in seven annual installments upon application. With a successful Creator-GmbH, this can trigger considerable amounts.

Foreign companies and addition

If you set up a company abroad that is taxed low (less than 15 percent), and if you remain taxable in Germany yourself, your passive income can be attributed to you according to §§ 7 ff. AStG. In addition, a foreign company can have its place of management in Germany if you run it from here. Then she is fully taxable in Germany.

Income from Germany after moving away

Even after an effective departure, Germany can tax certain income. For performances and advertising services that are provided or used in Germany, the German client may be obliged to withhold deductible tax according to § 50a EStG. This should be taken into account in the contracts with brands and agencies.

Law and organization

With the move, the imprint and provider identification, place of jurisdiction in contracts, health insurance, pension insurance and often the applicable advertising law also change. Platform accounts, bank details and payment service providers must be changed. A checklist prevents something from being overlooked.

That’s how we go

1. 1

   Initial Analysis

   We collect income, assets, participations, contracts and your personal plans. This results in which German departure rules apply.

2. 2

   Destination Country Comparison

   We compare the countries in question by tax burden, substance requirements, standard of living and risks and, if necessary, we will consult local partner law firms.

3. 3

   Move plan

   You will receive a schedule: deregistration, apartment, company, contracts, imprint, bank accounts, health insurance and reports to the tax office.

4. 4

   Implementation and aftercare

   We accompany relocation and restructuring, represent you to the tax office and check in the years that follow whether the structure will continue.

Regarding the costs: For the departure advice, we usually agree on a flat-rate fee for analysis and departure plan and bill the implementation according to effort. We determine the scope together before starting.

Common mistakes to avoid

• Keep a usable apartment in Germany.
• Overlooked the withdrawal tax on GmbH shares.
• Run a foreign company from Germany.
• Focus only on tax rates and hide substance, lifestyle and quality of life.
• Do not adjust imprint, contracts and platform accounts after the move.