Not a Latitax destination
Germany
Wegzugsteuer: leaving Germany after long residence triggers tax on unrealised gains in shareholdings of 1% or more, on top of a 26.375% flat tax on investment income.
Income tax, top rate
Secondary45% + solidarity surcharge
Plus surcharges (5.5% solidarity surcharge on the tax for high earners, church tax if applicable).
Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29Capital gains
Secondary26.375%
25% flat tax plus 5.5% solidarity surcharge, plus church tax if applicable.
Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29Corporate
Secondary15.825% + trade tax (~30% combined)
Corporate tax with solidarity surcharge; municipal trade tax adds 8.75% to 20.3%.
Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29Inheritance
UnverifiedUp to 30% (children)
PwC's 50% headline is for unrelated heirs; class I (children) top rate reported as 30% after a EUR 400,000 allowance. Not confirmed.
Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
- s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
- s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
- s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
- s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
- s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
- s7GOV.UK - Tax treatiesprimary · checked 2026-09-29