Concept and legal foundations of emigration
The concept Emigration refers to the permanent or long-term departure of natural persons from their country of origin to another country with the aim of living and/or working there permanently or for a significant period. Emigration may have individual or family reasons and concerns several areas of law, including nationality law, residence law, social security law, tax law, as well as various international agreements. The legal treatment and consequences of emigration differ depending on both the country of origin and the destination country.
Historical development of emigration law
The legal provisions relating to emigration have developed significantly since the 19th century. Previous prohibitions on emigration, which existed in many countries, have been gradually lifted. Under modern law, the right to freedom of movement and to leave any country is generally recognized, although this right may be subject to certain restrictions.
Right to emigration and freedom of movement
Anchoring in national and international law
The right to emigration is enshrined in numerous international agreements as well as in national constitutions:
- Universal Declaration of Human Rights (UDHR), Art. 13 para. 2: “Everyone has the right to leave any country, including his own, and to return to his country.”
- International Covenant on Civil and Political Rights (ICCPR), Art. 12.
- Art. 16 para. 2 Basic Law (Germany): No German may be extradited to a foreign country.
- Art. 12 para. 1 Basic Law: Freedom of movement within Germany; the right to emigrate is derived from this.
In the European Union, the right to emigration is supported by the free movement of services and workers, as well as freedom of establishment.
Restrictions on the right to emigrate
The right to leave and emigrate is not absolute. Restrictions may apply in the following cases, for example:
- Pending criminal proceedings or penalties: Travel bans may be imposed.
- Compulsory military service or other civic duties: Temporary restrictions are possible.
- Protection of national security or public order: Legal bases exist, both nationally and under European law.
Emigration process: Legal consequences and administrative procedures
Deregistration and registration obligations
When moving residence abroad, many countries require deregistration with the competent registration office. In Germany, deregistration must be completed no later than two weeks after moving out. Failure to comply with this obligation can result in administrative fines.
Passports and identification documents
A valid passport or national ID card is required for emigration. Passports must be applied for or renewed before leaving the country. Subsequent changes, such as name changes, must also be reported to the passport authority after emigrating.
Visa and residence permit in the destination country
Whether and what legal requirements apply for entry and residence in the destination country—for example visas, residence permits, work permits or proofs of return -, depends on the respective regulations of the state. Compliance with the foreign police regulations is mandatory. Violations may result in deportation and entry bans.
Nationality
Retention or renunciation of citizenship
The acquisition of a new nationality in the country of emigration or the retention of the previous nationality is an important legal aspect. In Germany, the Nationality Act (StAG)regulates under which conditions German nationality may be retained or renounced. In this context, the application for a certificate of retention is relevant when the acquisition of a foreign nationality is desired without loss of the German nationality. In principle, emigration does not automatically result in the loss of the original nationality.
Loss of nationality
Loss of nationality may occur if its abandonment is explicitly applied for or if certain legally defined circumstances (e.g. joining foreign armed forces) arise.
Tax implications of emigration
Comprehensive tax implications should be considered even when planning to emigrate:
- Termination of unlimited tax liability: Generally, upon giving up residence in Germany, unlimited tax liability ends. This must be reported to the tax office (tax deregistration).
- Exit taxation: If transferable shares in corporations (shares >1% in corporations as private assets) are held, § 6 German Foreign Tax Act (AStG) must be observed.
- Double taxation agreements (DTA): These govern the taxation rights between the country of origin and destination country.
- Inheritance and gift tax law: Even after emigration, circumstances may persist that result in ongoing tax liabilities.
Social security law
Moving residence abroad can affect claims to pension, health, long-term care, and unemployment insurance:
- Pension entitlements: Under certain conditions, payment abroad is also possible. Notification to the insurance provider is mandatory.
- Health insurance coverage: Generally, statutory health insurance membership ends with permanent emigration. Health coverage abroad must be organized independently.
- Unemployment insurance: A claim to German unemployment benefits during a stay abroad exists only with certain limitations.
Notification abroad and consular protection
Emigrants are obliged to register with the local authorities abroad and to obtain residence permits.
Registration with the competent German diplomatic mission grants access to consular protection, such as the issuance of passports, certifications, and assistance in emergencies. Data protection and the voluntary nature of registration must be observed.
Obligations and legal consequences after emigration
Cooperation obligations and regulatory offenses
Incomplete or omitted registrations, outstanding tax declarations, or violations of passport obligations can result in regulatory offenses or sanctions. In ongoing proceedings (e.g., in criminal proceedings), travel and emigration bans may be imposed.
Maintenance obligations and family law consequences
Emigration does not nullify family law maintenance obligations. For maintenance claims from Germany, the Hague Convention on the International Recovery of Child Support and Other Forms of Family Maintenance may be relevant. German civil law and international treaties regulate the recognition and enforcement of maintenance orders abroad.
Taking assets and export control law
Taking large amounts of cash or cultural goods may be subject to export control and customs restrictions. In particular, cultural goods are further subject to the Cultural Protection Act, which may require export permits.
Relevant international agreements and European legal regulations
- European Convention on Human Rights (ECHR)
- Hague Convention concerning the Return of Maintenance Creditors
- Regulations (EC) Nos. 883/2004 and 987/2009 (coordination of social security in the EU)
- Double taxation agreements
Conclusion
Emigration is a complex process with far-reaching legal consequences. In addition to the fundamental right of freedom of movement, numerous laws and international agreements must be observed, which can lead to complex legal questions, particularly in the areas of nationality law, tax law, social security law, and family law. Specific requirements vary depending on the country of origin and destination as well as the individual’s circumstances. Comprehensive information and timely clarification of all relevant legal matters are therefore essential for a legally secure emigration process.
Frequently asked questions
Do I have to officially deregister in Germany when emigrating?
According to German registration law, it is necessary to deregister with the competent registration authority (usually the residents’ registration office) when the residence in Germany is fully given up. Deregistration must be carried out within two weeks after moving out, but may be done at the earliest one week before moving out. Personal appearance or submission of a written deregistration confirmation is required. The deregistration certificate must state the exact date of moving out and the new foreign address, if already known. Failure to comply can result in fines. The deregistration confirmation is relevant for many subsequent actions (e.g., tax obligations, social security, pension payments) and should be kept safely.
What happens to my tax liability after emigration?
When the residence in Germany is relinquished, unlimited tax liability generally ends as long as there is no habitual residence and no domestic income is earned. Nevertheless, limited tax liability may remain for certain domestic income (e.g., from rental, capital assets, or continuing business operations). It is advisable to inform the tax office in good time about the move and to examine so-called ‘exit taxation’, especially in the case of shareholdings in corporations over 1%. Tax liability in the new country of residence is governed by its national law and existing double taxation agreements which are intended to prevent double taxation of the same income in both countries.
What impact does emigration have on my health insurance?
With deregistration from Germany, the obligation to have statutory health insurance (GKV) generally ends. It is recommended to inform your health insurer in advance of the planned move. Different regulations apply to pensioners, former employees, or self-employed persons regarding possible continued insurance or entitlement to voluntary insurance. Those who are privately insured should also inform their insurance company, as many insurance policies only provide coverage abroad for a limited time. In many cases, proof of health insurance is required by the new country of residence.
What happens to my German pension entitlement after emigration?
Emigration does not fundamentally affect pension entitlements—acquired statutory pension rights remain intact. Payment abroad depends on bilateral social security agreements. Within the EU/EEA and with many other countries, agreements exist by which German pensions are regularly paid abroad. However, reporting obligations (e.g., annual certificate of life) to the German pension insurance provider must be observed. Furthermore, pension payments abroad may have tax implications, as pensions are generally still subject to taxation in Germany.
Can I lose my German nationality upon emigration?
The loss of German nationality is subject to certain legally regulated requirements (§ 17 ff. StAG). Emigration alone does not result in loss of nationality. However, loss may occur if another nationality is acquired without first applying for a retention permit in accordance with § 25 StAG. For EU member states and Switzerland, there are exceptions and dual nationality is generally recognized. It is advisable to obtain information from the competent nationality authority in good time.
What legal consequences does emigration have for existing contracts in Germany?
Emigration does not automatically terminate existing civil law contracts (e.g., lease agreements, insurance policies, subscriptions). These generally remain valid unless they are properly or extraordinarily terminated. It is advisable to check the specific contract terms and notice periods and to fulfill or end existing obligations. In some cases (e.g., with social insurance), there is a special right of termination if moving abroad permanently. Remaining claims may be subject to German courts and, within Europe, may be enforced through the European order for payment procedure.
Do I have to continue paying taxes in Germany after emigration?
After the final abandonment of residence and habitual abode, limited tax liability arises in Germany only for income from German sources. This includes, among other things, income from rental and leasing, profits from domestic businesses, and certain interest income. Even if no tax return needs to be filed as an unlimited taxpayer, it may still be necessary to submit a tax return for such income. In individual cases, taxation is subject to the applicable double taxation agreement with the new home country. If there is any uncertainty, it is recommended to consult a tax advisor.
