From Germany to Mauritius

Leaving Germany

• Residence (Wohnsitz, s. 8 AO). You are resident if you have a home in Germany that you keep and can use, owned or rented. Even a room kept available for you can count. Days spent are not decisive.
• Habitual abode (gewoehnlicher Aufenthalt, s. 9 AO). You are resident if you stay in Germany for more than six months in a row. The six months can span two calendar years, and short trips away do not break the period.

Rules that can follow you after leaving

• Extended limited tax liability for 10 years (s. 2 AStG). German nationals resident at least 5 of the last 10 years who move to a low-tax country and keep substantial German economic interests stay taxable on a wider range of German income for 10 years after the year they leave.
• Inheritance and gift tax follows German nationals for 5 years. German nationals remain fully liable to German inheritance and gift tax for 5 years after leaving; s. 4 AStG can extend this to 10 years for moves to low-tax countries.

Exit tax in Germany

Wegzugsbesteuerung (s. 6 AStG) and fund units (s. 19(3) InvStG)

• Shareholding in a company of at least 1% at any time in the last 5 years (s. 17 EStG), held privately, wherever the company is.
• Unlimited German tax liability for at least 7 of the last 12 years before leaving (rule since 2022).
• Since 1 January 2025, also investment fund units held privately if you hold at least 1% of a fund or the fund units cost at least EUR 500,000 (tested per fund).

Deemed sale at market value. The gain on company shares is taxed under the partial income method: 60% of the gain is taxed at personal income tax rates (up to 45% plus solidarity surcharge).

Exit tax → · Am I still resident? →

Arriving in Mauritius

Personal income: On remittance · Company tax: 15%

Residence permit through a property purchase (from about USD 375,000) or an occupation permit.

183 days in the year, or 270 over three years.

Foreign income is taxed only if brought into Mauritius. Income tax up to 20%. Company tax 15%, with reduced regimes for some activities.