Leaving Germany does not automatically end your relationship with the tax office (Finanzamt). The income tax return for the year of emigration is still outstanding, the let apartment continues to generate income, an objection is pending or exit tax is being paid in instalments. Tax representation after moving abroad therefore affects almost every emigrant: who receives tax assessments, who keeps track of deadlines, who answers queries in German? This article explains when the law requires an authorised recipient, how tax assessments are notified abroad, how a power of attorney should be drafted and who may represent you (legal position: September 2026).
Why the Tax Office Does Not Forget You after You Move Abroad
The End of Unlimited Tax Liability Is Not the End of Your Obligations
Under Section 1 (1) of the German Income Tax Act (Einkommensteuergesetz, EStG), a person is subject to unlimited income tax liability if they have a residence (Wohnsitz, Section 8 of the German Fiscal Code, AO) or their habitual abode (gewöhnlicher Aufenthalt, Section 9 AO) in Germany. Deregistering with the residents’ registration office is merely an indication of this. If you keep an apartment in Germany that you can use at any time, unlimited tax liability generally continues despite deregistration. The six-month limit in Section 9 sentence 2 AO is also often misunderstood: what matters is a continuous stay of more than six months, which may also extend over the turn of the year; under this provision, 183 days within a calendar year are not decisive. How residence and habitual abode are distinguished in detail is covered in our article on habitual abode in German tax law; the distinction from the day counts in double taxation treaties is explained in our article on the 183-day rule.
Even if unlimited tax liability ends with emigration, obligations generally remain:
- Year of emigration: If there is both unlimited and limited tax liability in a calendar year, the domestic income earned during limited tax liability is included in a single assessment under unlimited tax liability under Section 2 (7) sentence 3 EStG. You only file this return after the end of the year, that is, from abroad.
- Limited tax liability: Anyone who no longer has a residence or habitual abode in Germany remains taxable under Section 1 (4) EStG on their domestic income within the meaning of Section 49 EStG.
- Pending proceedings: Objections, tax audits, amended assessments for previous years and queries continue regardless of the move.
- Exit tax: Anyone who holds shares in corporations and pays the tax in annual instalments under Section 6 (4) of the German Foreign Tax Act (Außensteuergesetz, AStG) must notify the tax office annually by 31 July, under Section 6 (5) AStG, of their current address and confirm that the shares are still attributable to them. Exit tax itself is the subject of our articles Avoiding exit taxation (in German) and exit tax for GmbH shareholdings.
A common misconception is that you have to “deregister with the tax office” and submit a final tax return before leaving. The Fiscal Code does not provide for any such deregistration with the tax office, and the return for the year of emigration must be filed within the general deadlines of Section 149 AO. In practice, however, it is advisable to notify the previously competent tax office of your new address abroad and, where applicable, of your authorised representative.
Which Income Remains Taxable in Germany
The following overview shows typical domestic income after emigration and whether a return still has to be filed for it.
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| Source of income after emigration | Legal basis | Return in Germany? | Competent tax office (usual case) |
|---|---|---|---|
| Letting of an apartment in Germany | Section 49 (1) no. 6 EStG | Yes, annual assessment | Tax office in whose district the property is situated (Section 19 (2) AO) |
| German statutory pension | Section 49 (1) no. 7 EStG | Yes, if the income is taxable | Neubrandenburg tax office where there is exclusively such income (Section 1 EStZustV) |
| Dividends from German stock corporations | Section 49 (1) no. 5 EStG | As a rule, no; settled by withholding tax on investment income (Section 50 (2) EStG) | Refund under a treaty via the Federal Central Tax Office (Bundeszentralamt für Steuern) |
| Sale of a German property within the speculation period | Section 49 (1) no. 8 EStG | Yes | Tax office where the property is situated |
| Wages for work carried out in Germany | Section 49 (1) no. 4 EStG | Generally settled by wage tax, exceptions in Section 50 (2) sentence 2 EStG | Tax office of the employer’s permanent establishment |
| No domestic income in the year of emigration | Section 19 (1) AO (residence until emigration) | Return for the year of emigration | Last competent tax office of residence |
For persons with limited tax liability, ordinary savings interest from a German bank is generally not domestic income. How Germany treats investment income after emigration and how excess tax withheld can be recovered is described in our article on German withholding tax after emigration; the sale of property around the time of the move is covered in our article on selling German property before emigrating.
Two special cases extend the obligations: an application to be treated as subject to unlimited tax liability under Section 1 (3) EStG (at least 90 % of income is subject to German income tax, or the remaining income does not exceed the basic personal allowance), and extended limited tax liability under Section 2 AStG. The latter can affect German nationals who were subject to unlimited tax liability for at least five years in the last ten years before emigrating, move to a low-tax territory and retain substantial economic interests in Germany, until the end of ten years after the end of the year of emigration, provided that the income taxable under this rule exceeds 16,500 euros a year. In both cases, ongoing representation is generally advisable.
Do You Have to Appoint a Representative after Moving Abroad?
No General Obligation to Use an Adviser
Emigrants do not have to engage a tax adviser; returns can also be filed from abroad by the taxpayer, for example via ELSTER, the German tax authorities’ online portal. An obligation may, however, arise for an authorised recipient (Empfangsbevollmächtigter).
The Authorised Recipient under Section 123 AO
Under Section 123 AO, a party without a residence or habitual abode, registered office or place of management in Germany, in another EU member state or in an EEA state must, at the request of the tax authority, name an authorised recipient in Germany within a reasonable period. Three points follow from this:
- Only on request: The obligation only arises when the tax office asks you to do so. Without a request, there is no obligation to name anyone.
- Only for third countries: Anyone moving to an EU or EEA state cannot be obliged to name an authorised recipient under the current wording. The provision therefore mainly affects emigrants to countries such as Switzerland, the United Arab Emirates, the USA, Thailand or Serbia.
- Legal consequence of failure: If the party does not comply with the request, a document addressed to them is deemed to have been received one month after posting, and an electronically transmitted document on the fourth day after dispatch, unless it is established that it did not reach the recipient or reached them later. The tax office must point out this consequence.
This must be distinguished from the authorised agent for service (Zustellungsbevollmächtigter) under Section 9 (3) of the German Administrative Service Act (VwZG): if formal service is effected via foreign authorities or a German diplomatic mission, the authority can order that such an agent be named. If this is not done, later postal items are deemed to have been served on the seventh day after posting.
Three Forms of Representation Compared
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| Role | Legal basis | Who can act? | What may they do? |
|---|---|---|---|
| Authorised recipient | Section 123 AO, Section 122 (1) AO | Any reliable person with an address in Germany, for example a relative | Receive and forward post from the tax office |
| Representative in the proceedings | Section 80 AO | In principle any person; for professional assistance, only authorised persons | All procedural acts, unless the power of attorney is restricted |
| Tax adviser or lawyer | Section 3 of the German Tax Advisers Act (StBerG), Section 80 (2) AO | Professionals authorised to provide assistance in tax matters | Prepare returns, conduct objections and court actions, monitor deadlines; authorisation is presumed |
Assistance in tax matters free of charge is permitted under Section 6 (1) no. 2 StBerG. For relatives within the meaning of Section 15 AO, the obligation under Section 6 (2) StBerG to provide the assistance through a qualified person or under their guidance does not apply; a person who is not a relative, by contrast, must ensure such guidance. If an acquaintance or an unauthorised service provider takes over your tax affairs without these requirements being met, the tax office must reject them under Section 80 (7) AO for all pending and future proceedings.
Notification Abroad: How Quickly Deadlines Expire
A written tax assessment sent abroad by post is deemed to have been notified one month after posting under Section 122 (2) no. 2 AO, and on the fourth day in the case of transmission within Germany. If the assessment demonstrably arrives later, this later date applies under the last half-sentence of Section 122 (2) AO; in case of doubt, the authority must prove receipt and its timing. The one-month period for filing an objection runs from notification (Section 355 (1) AO). The risk therefore lies less in the length of the period than elsewhere: the tax office only has an outdated address, a mail forwarding service forwards with delay, or the later receipt cannot be plausibly demonstrated in the event of a dispute.
Example (fictitious): The tax office posts the income tax assessment of Claudia, who has moved to Canada, on Tuesday, 10 February 2026. Under the statutory presumption, it is deemed to have been notified on Tuesday, 10 March 2026; the objection period then ends on Friday, 10 April 2026. If the letter demonstrably only arrives at the beginning of April, it is admittedly only deemed notified at that point (end of Section 122 (2) AO). In the event of a dispute, however, Claudia would have to substantiate the later receipt, for example by means of the postmark or a forwarding record, and until this is clarified it remains open whether her objection was filed in time. Had she given her tax adviser in Germany authority to receive documents, the assessment would have arrived there and been reviewed within a few days.
Electronic notification is becoming increasingly important. If you submitted your return electronically via ELSTER, the assessment can be made available for data retrieval under Section 122a AO; it is then deemed to have been notified on the fourth day after being made available under Section 122a (4) AO, wherever you are. For assessments issued after 31 December 2026, electronic provision is to become the rule (Section 122a (1) sentence 2 AO, Article 97 Section 28 (2) of the Introductory Act to the Fiscal Code, EGAO); the start of application was postponed to this date by the Act of 22 December 2025 (Federal Law Gazette, BGBl. 2025 I No. 353). In 2026, assessments will therefore still be notified partly electronically and partly by post. Anyone who no longer checks their ELSTER mailbox will miss deadlines. Notification by post can be requested under Section 122a (2) AO; the request only has effect for the future.
Missed deadlines can only be rescued by reinstatement to the previous position (Wiedereinsetzung in den vorigen Stand) under Section 110 AO. This requires the absence of fault and must be applied for within one month of the obstacle ceasing to exist. Important: the fault of a representative is attributed to you under Section 110 (1) sentence 2 AO.
The general deadlines apply to filing returns: without an adviser, seven months after the end of the calendar year, that is, by 31 July of the following year (Section 149 (2) AO); with a tax adviser, generally by the last day of February of the second following year (Section 149 (3) AO). Late filing can result in a late filing surcharge of 0.25 % of the tax, reduced by prepayments and tax deductions, for each month or part of a month, at least 25 euros per month (Section 152 (5) AO).
Drafting the Power of Attorney Correctly
A power of attorney under Section 80 (1) AO authorises all procedural acts unless its content provides otherwise. For emigrants, a few details are important:
- Expressly grant authority to receive documents: Under Section 122 (1) sentence 4 AO, tax assessments are to be notified to the representative if the tax authority has a written or electronically transmitted authority to receive documents. Without it, the assessment continues to be sent to you abroad.
- Official form and power of attorney database: Tax advisers transmit power of attorney data electronically to the tax authorities under Section 80a AO via the power of attorney database of the Federal Chamber of Tax Advisers (Bundessteuerberaterkammer). It also records whether the adviser may receive assessments and retrieve the data stored by the tax authorities, for example electronically transmitted pension or wage data. The official power of attorney form was revised by the BMF circular of 27 March 2025 and adjusted again by the BMF circular of 12 December 2025; powers of attorney granted on older forms generally remain valid. Your adviser will clarify which form is currently to be used.
- Refunds: Under Section 80 (1) sentence 2 AO, the power of attorney does not authorise the receipt of tax refunds. You should therefore provide your own account; an IBAN in the SEPA area is suitable for this.
- Revocation and changes: These only become effective vis-à-vis the tax office when it receives them (Section 80 (1) sentence 3 AO). Anyone changing adviser should actively inform the tax office.
- Death and incapacity: Under Section 80 (4) AO, the power of attorney does not expire on the death of the principal or on a change in their capacity to act. It does not, however, replace comprehensive precautionary arrangements; how an advance power of attorney should be drafted for a residence abroad is shown in our article on the advance power of attorney when living abroad.
In addition, the official language under Section 87 (1) AO is German; the tax office can request a translation of documents in foreign languages. In cases involving foreign matters, you must clarify the circumstances yourself and obtain evidence under Section 90 (2) AO. This often includes proof of residence in the new country, which is explained in our article on the certificate of tax residence. Which state may tax which income is governed by the respective treaty; an overview is given in our article on the basics of double taxation agreements.
What Does a Tax Representative Cost?
Tax advisers charge according to the German Tax Advisers’ Remuneration Ordinance (Steuerberatervergütungsverordnung, StBVV). For preparing an income tax return without determining the individual types of income, Section 24 (1) no. 1 StBVV provides for a range of 1/10 to 6/10 of a full fee under Table A; the value of the matter is the sum of positive income, at least 8,000 euros. Determining individual types of income, such as rental income, is charged separately. Under Section 4 StBVV, a different remuneration can be agreed in text form. Authority to receive documents granted to a relative costs nothing, but shifts the risk of missing deadlines to a person without specialist tax knowledge.
Liability and Responsibility
Appointing a representative does not relieve you of responsibility: you remain the tax debtor and responsible for the accuracy of your information, and missed deadlines by the representative are attributed to you. A tax adviser you engage is liable to you under civil law for advisory errors and missed deadlines; which claims then exist and when they become time-barred is described in our article on the liability of tax consultants. With a relative who merely receives post, you should agree in writing that they will scan and forward letters from the tax office without delay.
Typical Practical Mistakes after Emigration
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| Mistake | Consequence | Remedy |
|---|---|---|
| Mail forwarding expires, tax office only has the old address | Assessments and reminders do not reach you in time | Notify the new address and the representative in writing |
| ELSTER mailbox and stored e-mail address are no longer checked | Notification on the fourth day after being made available, the deadline runs unnoticed | Check the mailbox regularly or request notification by post |
| Power of attorney without authority to receive documents | The adviser only learns of the assessment from you | Expressly grant authority to receive documents and have it transmitted |
| An acquaintance handles the tax returns “on the side” | Rejection under Section 80 (7) AO | Use a relative or an authorised adviser |
| Annual notification under Section 6 (5) AStG forgotten | Risk to payment of the exit tax in instalments | Put the 31 July deadline firmly in the diary, involve an adviser |
| Request under Section 123 AO ignored | Deemed receipt, deadlines run without actual knowledge | Name an authorised recipient within the period set |
Checklist: Arranging Tax Representation before the Move
- Clarify whether and from when unlimited tax liability ends and which domestic income remains.
- Decide whether a relative is sufficient as authorised recipient or whether an adviser will handle the ongoing returns.
- Grant a power of attorney with authority to receive documents and to retrieve data, and have it recorded in the power of attorney database.
- Notify the competent tax office of your address abroad, your representative and an account for refunds.
- Update your ELSTER access, stored e-mail address and notifications.
- Set up a deadline calendar: filing deadlines, objection deadlines, notifications under Section 6 (5) AStG.
- Keep proof of residence abroad and documents in German or with a translation available.
Further pitfalls of the move itself are covered in our article Emigrating from Germany: tax traps and planning options (in German).
Conclusion
After emigration, the tax office remains responsible for the year of emigration, for domestic income and for pending proceedings. Under Section 123 AO, an authorised recipient is only mandatory on request and only for residence outside the EU and the EEA. In practice, reliable representation is generally advisable, because assessments sent abroad are deemed notified after one month, electronic ones as early as the fourth day, and missed deadlines can only be rescued under narrow conditions. Anyone who grants a power of attorney with authority to receive documents before the move and keeps a deadline calendar largely avoids typical mistakes.
Frequently Asked Questions
Do I need a tax adviser in Germany after moving abroad?
No. There is no general obligation. However, under Section 123 AO, the tax office can require you to name an authorised recipient in Germany if you live outside the EU and the EEA. This can also be a relative.
Can a family member handle my tax affairs?
Yes. Assistance free of charge is permitted under Section 6 (1) no. 2 StBerG; for relatives within the meaning of Section 15 AO, the guidance requirement under Section 6 (2) StBerG does not apply. Responsibility for accuracy and deadlines remains with you.
When is a tax assessment sent abroad deemed to have been served?
An assessment sent abroad by post is deemed to have been notified one month after posting under Section 122 (2) no. 2 AO; if it demonstrably arrives later, the later date applies. An electronic assessment made available for retrieval is deemed to have been notified on the fourth day after being made available.
Do I have to deregister with the tax office before emigrating?
There is no formal deregistration with the tax office. You should, however, notify the tax office of your new address and, where applicable, your representative. You file the return for the year of emigration after the end of the year within the regular deadlines.
Which tax office is competent after emigration?
For domestic assets, generally the tax office in whose district they are situated (Section 19 (2) AO). Anyone who exclusively receives German pensions is assessed by the Neubrandenburg tax office. Without domestic income in the year of emigration, the last competent tax office of residence remains competent.
Attorney Dr. Johannes Fiala and the Munich-based firm, which focuses on tax law, international succession law and asset protection, support emigrants in organising the tax aspects of their emigration, from drafting powers of attorney and communicating with the tax office to challenging incorrect assessments. Dr. Fiala has published extensively on questions of emigration and asset protection. Please get in touch with the firm without obligation to discuss your individual situation in an initial consultation.
