Moving from Germany to Cyprus
Cyprus offers long non-dom treatment, but it cannot make a German exit tax disappear. For a shareholder, §6 AStG is the first screen; for everyone, Germany's residence test is more than counting days.
German residence can end with a bill
Germany's §6 AStG applies where unlimited liability existed for seven of the last twelve years and the person holds at least 1% of a company. Germany has no expat regime and no investment-residency route.
Residence follows a home available for use or a habitual abode, with no statutory day-count rule. A Cyprus certificate does not replace the German factual analysis.
Cyprus offers a long non-dom window
Cyprus non-doms pay 0% Special Defence Contribution on dividends and interest for 17 years, with two possible five-year extensions at EUR 250,000 each. Its new 2026 brackets reach 35% above EUR 72,000, and listed shares are outside capital gains tax.
The 60-day route requires Cyprus ties and a permanent residence; from 1 January 2026 it no longer requires proving non-residency elsewhere.
The programme figure is not verified
The reported EUR 300,000 Cyprus permanent-residence figure was not confirmed against an official source in this research pass. It is not used here as a confirmed route. The tax and residence facts must be kept separate from marketing claims.
Before you move
- Do not ignore §6 AStG for a 1% shareholder with seven of twelve years of German liability.
- Germany has no safe statutory day count.
- The EUR 300,000 Cyprus permanent-residence figure is not verified.
Continue your research
Request a private assessment
Tax rates are only the first screen. Residency, ownership, treaty position and succession can change the outcome.
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