Fiscalité et résidence — Allemands

Mauritius's flat 15% income tax, absence of capital gains tax and no inheritance tax are attractive against German rates — but Germany has some of the most rigorous exit-taxation rules in Europe, so German movers must plan carefully.

Ending German tax residence

Germany taxes on residence (Wohnsitz) or habitual abode (gewöhnlicher Aufenthalt) under the Abgabenordnung. To cease unlimited tax liability you must genuinely give up your German home — complete the Abmeldung and avoid keeping a dwelling permanently available to you.

• Keeping an available home in Germany can preserve unlimited tax liability even while abroad.
• Erweiterte beschränkte Steuerpflicht (extended limited liability, §2 AStG) can apply for years after leaving to a low-tax jurisdiction if strong German economic ties remain.

Exit tax (Wegzugsbesteuerung)

Under §6 AStG, individuals with a substantial shareholding (≥1%) in a corporation can face taxation of unrealised gains on departure, as if the shares were sold. This is a major planning point for business owners and must be addressed before you move.

The Germany–Mauritius DTA

A double-taxation agreement allocates taxing rights and prevents double taxation — relevant for pensions, dividends and rental income. German-source rental income generally stays taxable in Germany.

Pensions

German statutory pension (Rente) and private pensions have specific cross-border treatment; taxation depends on the DTA and pension type. Review before drawing.

General information only, not tax advice. Wegzugsbesteuerung and §2 AStG are complex and fact-specific — engage a German Steuerberater alongside a Mauritian adviser well before departure.