Moving from Germany
Moving from Germany to Portugal: the tax checklist
What to close in Germany, what to open in Portugal, and how to get the year you move right.
In short
Moving from Germany to Portugal means closing your tax residence there and opening it here, ideally on the same date. Portugal and Germany have a double tax treaty, so income is not taxed twice, but the timing and paperwork on both sides decide how smoothly the first year goes.
On the German side
| Step | What to know |
|---|---|
| Abmeldung | Deregister at your local Bürgeramt within two weeks of moving out. Keep the certificate: it is your proof of the leaving date. |
| Final German tax return | File for the year you leave, covering the period you were resident. |
| Exit tax on company shares | If you hold 1% or more of a company, moving abroad can trigger German exit taxation (Wegzugsbesteuerung). Get advice before you move, not after. |
| Health and social insurance | Statutory cover usually ends with your German residence or job. EU rules decide which country you pay social security in; one country at a time. |
On the Portuguese side
- Get a NIF before or as soon as you arrive. See the NIF guide.
- Move your tax address to Portugal. From that date you are taxed as a resident on worldwide income.
- Check IFICI if your work qualifies, and apply by 15 January of the following year. See the IFICI guide.
- Register your activity before your first invoice, as a freelancer or through your own Lda.
- File your first IRS return between April and June of the following year. See your first IRS return.
The year you move
Most problems come from the two countries using different dates. Make the date you leave Germany, the date your Portuguese tax address changes and the date you start work in Portugal match as closely as you can, and keep proof of each.
Frequently asked questions
Will Germany still tax me after I move to Portugal?
Germany can still tax German-source income, such as rent from a German property. The double tax treaty decides which country taxes each type of income and how the other gives credit.
Can I keep my German GmbH and live in Portugal?
It is possible, but where the company is managed from matters. If you run it from Portugal, it may become Portuguese tax resident. This needs planning before the move.
Ask a specialist
Tell us where you are in the move. A Certified Accountant replies within two working days. Questions about visas, housing or insurance go to a vetted partner, only with your OK.