You discover whether a new home works on an ordinary Monday. Your child knows the way to school. You know where you will work. And everyone in the company knows who makes a decision while you are at home with your family.
Perhaps that greater control over your day is why you are considering a move abroad. Perhaps you want more room to grow professionally, or a different setting for the next few years of your children's lives. What should actually improve in your daily life—and what needs to work before you move?
The short answer to “Where do Germans move abroad?”: Among registered departures of German citizens with a known destination, Switzerland led in 2025 with around 22,700, followed by Austria with 13,500, Spain with 9,700, and the United States with just under 8,900.
Portugal and Cyprus are additional options examined in this article; we are not presenting them as fifth and sixth in the ranking. These figures measure departures, not people's motives or their later success. Destatis, June 9, 2026
A move can create more professional freedom, a family routine that suits you better, or a closer connection to people who matter to you. To make that benefit part of everyday life, plan the location, work, and school together.
An attractive destination alone does not tell you whether your partner can work there, whether your child can enter a suitable school on time, whether health coverage begins without a gap, or whether you can actually manage your German company remotely.
Consider an illustrative situation, not an account of an actual client. A business owner with a German team, a partner, and two school-age children receives a school offer from Zurich on Thursday. She must respond by the end of the month. A lease is on the table. Her business partner assumes she will run the company just as she does now.
The family feels both excitement and time pressure. Before signing, she needs to know who can make each part of this new life work legally, financially, and in practice.
My judgment: The ranking tells you where Germans move. Your choice depends on where work, family, and financial flexibility can come together at the same time. A firm job offer can move a country to the top of your list; unresolved management responsibilities can rule it out for that very same move.
At No Borders Founder, we connect these questions to develop a reasoned shortlist and a sequence of next steps. The relevant specialists remain responsible for the legal and tax questions within their remit.
This article takes you from your reasons for moving through six specific countries to your own shortlist. By the end, you should have two or three realistic possibilities and understand what each could improve in your daily life. Whether you move, decide later, or deliberately stay depends on your circumstances.
Where Do Germans Move? The Most Popular Destinations in 2025
| Rank among known destinations in 2025 | Destination | Registered departures of German citizens from Germany | What the figure does not establish |
|---|---|---|---|
| 1 | Switzerland | Around 22,700 | Income, length of stay, or suitability for a particular person |
| 2 | Austria | Around 13,500 | Lower taxes or costs for your circumstances |
| 3 | Spain | Around 9,700 | Quality of life in a particular region or the right school |
| 4 | United States | Just under 8,900 | Easy access to immigration or employment |
Source and definition: Germany's Federal Statistical Office, Figure of the Week No. 24/2026. The supporting GENESIS table 12711-0008 distinguishes year, nationality, and country of origin or destination. The official release supports these four positions. This article does not claim to present a complete top ten.
Destatis counts registered movements, not permanent life decisions. The figures can broaden your search, but they cannot explain why someone left or how life worked out there. The section on returning to Germany examines the methodology, unknown destinations, and movements in the other direction.
These four countries offer a starting point. The United States ranks fourth despite its different entry requirements. Proximity and language may make Switzerland or Austria practical; Spain may work with secure income and a daily routine planned around a particular region. None of those potential advantages follows from the departure count. Test each against your own circumstances.
Your first decision: Do not choose the four countries in ranking order. Identify two or three where you can already see a realistic route to residence and work, a workable family routine, and a transition you can finance. If a country fails the first requirement, leave it off the shortlist for now—even if it ranks highly in the official statistics.
Why Move Abroad—and What Do You Want to Change?
Dissatisfaction is a serious signal, but it is not yet a location strategy. The wish to move may come from limited career prospects, tax pressure, a desire for security or greater control, a relationship, or concern for your children's future. Official migration statistics measure none of these motives.
You can still be precise about your decision. Is the problem tied to Germany, your current work, your role in the company, or a stage of life that will follow you to the next country?
Before comparing destinations, ask five questions, ideally answering separately from your partner before discussing them: What do we want to leave behind? What are we moving toward? What must not get worse for any family member? What would we still want from this place on an ordinary Tuesday? Under what circumstances would we postpone the move or return?
Different answers are useful. They help prevent the strongest voice in the household from making everyone else's cost of the decision disappear.
Moving becomes reckless when a feeling of urgency is treated as proof that the plan can work. A sunny trial stay shows how a place might feel. It does not establish reliable income in November, a school place, your partner's rights, or the tax consequences of continuing to run a German company.
You do not need to eliminate every uncertainty. You do need to identify which unanswered question must be resolved before a commitment becomes difficult to undo.
When a family moves, several people must work to the same calendar.
When a business owner changes location, a private choice also affects customers, employees, banking arrangements, and the place where the company is actually managed. Choosing a destination alone leaves the real decision unfinished. That is why we begin with motivation and dependencies rather than a promise about the “best” country.
Preparing to Move Abroad: What Kind of Move Are You Planning?
The four leading destinations do not follow the same legal or practical path. German EU citizens can move to Austria and Spain under freedom of movement; stays exceeding three months bring conditions and registrations that depend on employment or sufficient resources. Switzerland has its own route for EU/EFTA citizens, with permits based on the purpose of residence.
In the United States, a plan to work or settle starts with an appropriate immigration category, not ESTA. Your Europe: EU residence · Swiss SEM · USCIS: Working in the United States
The first distinction is your activity: local employment, cross-border employment, self-employment, running an operating business, or living on your own resources? A local job offer can quickly make the route concrete.
If you want to keep a German employment contract and work from Spain, clarify where the work will actually take place, employer consent, and social insurance. When you work in more than one EU country, social insurance depends in part on how much work you do in your country of residence. Tax rules do not automatically follow the same allocation. Your Europe: Social security when working in several countries
If you plan to move without working, a longer stay in another EU country requires sufficient resources and comprehensive health insurance. Switzerland also requires sufficient means and health and accident insurance for EU/EFTA citizens who are not economically active.
A wealthy individual may therefore have more freedom to choose a location than an owner tied to an operating business—but still needs to establish that the household's resources are available and its insurance is adequate. Your Europe: Economically inactive citizens · SEM: B permit
The second distinction concerns everyone moving, not just the lead applicant's German passport. A partner who is a third-country national needs the entry and residence documentation appropriate to the family's status; rights may derive from the EU family member.
Children who are EU citizens can generally attend school in another EU country on the same terms as local children. That does not guarantee a place at a particular school, a suitable language of instruction, or automatic EU-wide recognition of a school qualification.
Health insurance depends on actual employment and residence status. The EHIC for temporary stays is not a universal substitute for coverage at a new permanent home.
In Switzerland, compulsory insurance generally applies after taking up residence, with three months to enroll. EU family residence card · School in the EU · EU healthcare · Swiss FOPH
The third distinction is what remains tied to Germany. Under Section 8 of the German Fiscal Code (AO), a dwelling you retain and keep available for use can establish a German residence. For companies, Section 10 AO looks at the center of senior business management. Substantial shareholdings in corporations can require an exit-tax review under Section 6 of the Foreign Tax Act (AStG).
This does not mean every departure triggers tax. It explains why the person, the shareholding, and actual management each need their own line in the plan. AO Section 8 · AO Section 10 · AStG Section 6
The family in our Thursday example now has a useful first answer. Zurich is a real contender if the partner's route, school deadline, insurance, and responsibilities in the German limited liability company (GmbH) can align in time. Austria is not automatically a better tax solution, but it may offer a different rhythm of travel and family life while raising the same unresolved questions.
Without a concrete immigration route, the United States is out for this moving date.
These three distinctions do not replace specialist advice. They show which answer you need first. That is how a long list becomes a shortlist you can act on.
Where Should You Move? Six Countries Compared for Everyday Life
The statistics place countries side by side. A meaningful comparison puts the same person into each of the four leading destinations.
Start with a German professional who may have a local employment contract and does not own an operating business. Switzerland and Austria are natural contenders because of language, proximity, and a clear employment route. Spain may win if the right employer, a realistic language and housing plan, and the desired lifestyle come together.
The United States becomes a comparable option only when a suitable residence and work route actually exists. Personal preference cannot bridge that legal gap.
Now change just one variable. The same person owns a substantial stake in a German operating GmbH and continues to manage its daily business. Comparing salaries and rent is no longer enough. Ownership, where decisions are made, and potential exit tax require a separate assessment. The countries have not changed. The person's economic role has changed the ranking.
Switzerland: Strong When Work, Family, and Finances Fit
For German citizens, the EU/EFTA framework for free movement provides a relatively accessible route to Switzerland, particularly with a concrete local job or viable self-employment. A suitable offer makes planning tangible: you can establish the workplace and income early, and travel back to German customers or relatives often remains practical.
EU/EFTA citizens may also obtain a permit without working if they demonstrate sufficient means and appropriate health and accident insurance. That matters for wealthy households, but it is not a blanket assurance for every family. SEM: Living and working · SEM: B permit
The trade-off may be a high recurring cost base, particularly in your chosen municipality, housing, insurance, and any childcare or private schooling. Budget for compulsory basic health insurance for each family member concerned. Cantonal premiums, age groups, and deductibles change the calculation. The government's neutral premium calculator is more useful for a specific municipality and family than a national average.
Public schooling depends on cantonal rules and the actual location. An expensive international school is not automatically necessary when a suitable public-school route is both available and acceptable to the family. FOPH: Health insurance
When does Switzerland win? When local income or personal resources can support the move, insurance is settled, the region is affordable, and the business and family can make good use of proximity to Germany.
When should you hold off? When the income still has to be generated, your partner's status is unclear, or the numbers work only on gross salary while leaving out rent, premiums, and a transition reserve. The next useful evidence is a specific employment contract or proof of funds, two real housing options, insurance quotes, and cantonal guidance for the household—not ten more rankings.
Austria: A Simpler Move Can Be the Stronger Choice
Austria challenges an assumption many Germans bring to relocation: that leaving must mean going as far away as possible, choosing something radically different, or minimizing tax. EU access, language, and proximity can make it easier to combine work, childcare, existing customers, and family responsibilities.
For a longer stay, you must meet the applicable EU residence conditions and apply for the registration certificate on time. Austrian authorities generally specify four months from entry. oesterreich.gv.at: Registration certificate
For a business-owning family, a region within reach of German operations may be a stronger option than a country that looks better in a tax table. This is especially relevant when the operating company remains in Germany and a full business restructuring is neither desired nor economically justified.
The move does not automatically end German taxing rights or shift the GmbH's place of management. Austrian tax and social insurance rules must also be assessed against the work actually performed.
The case for Austria is therefore geographic and operational, not a general claim about lower taxes.
For employees and families without a business, Austria can be an option to test early. The region, school district, commute, and housing market can be explored with relatively little travel. The decisive question is whether local income, housing, and family routines fit together better.
An owner who still runs a German organization every day needs to answer another question: Where will the important decisions actually be made, and will the planned arrangement be lawful and sensible?
When does Austria win? When proximity has real economic and family value and there is a local employment route or a financially secure basis for residence.
When should you hold off? When the plan amounts to changing an address while the home, family, and management remain in Germany in practice. Start with a concrete employment or operating plan, housing options, and a school or childcare route. Tax advice should follow the real operating model, not the picture you have in mind of the move.
Spain: Turn the Lifestyle Into a Specific Place and Schedule
Spain ranked third among known destinations in 2025. It can be particularly attractive to people who want a different daily life and can organize their work or wealth to support it over time. But “Spain” is too broad to be a plan. Cities, coastal areas, and inland regions differ in housing, schools, language, medical care, travel connections, and employment.
A household living on a local salary needs a different calculation from one funded by international income or investments.
EU citizens generally have an accessible residence route, but stays longer than three months require the relevant registration and supporting documentation. Employees, the self-employed, and people who are not economically active establish different conditions. For a household without employment, sufficient resources and health insurance are central.
A third-country-national partner needs entry and residence documentation appropriate to the family's status; derived family rights may be decisive. Your Europe: Residence rights · Spanish authorities: EU registration
A family's Spain decision is tested on an ordinary Tuesday in November. Who takes the child to school? In which language can the child follow lessons? Where does the self-employed parent work when another contract meeting takes place in Germany? Is the former German home still available? Which insurance covers treatment already underway?
Trying the actual routine can turn a beautiful vacation idea into a workable decision—or reveal the problem before you commit.
For tax purposes, the frequently cited 183 days cannot settle the question alone. Spain's tax authority also considers the center of economic activities and interests; German connections require a separate assessment. Actual activity matters particularly where a German GmbH, real estate, or ongoing consulting engagements are involved. Agencia Tributaria: Tax residence
Employees need to assess the job market separately. Eurostat reported unemployment of 10.0% in Spain in August 2026, compared with 6.1% across the EU and 4.0% in Germany. National rates cannot replace an assessment of your profession, region, language, and actual offer. Eurostat, October 1, 2026
Our judgment on timing: If you would need to find local employment after arrival to support the household and cannot adequately finance the search, postpone the move to Spain.
A signed contract, a workable cross-border employment arrangement, or independent income can change that judgment. A job search funded in advance and suited to your professional profile is also an option in its own right. What matters is the relationship between job prospects and the household reserve. The national rate alone does not decide your case.
When does Spain win? When the chosen region, reliable finances, language, family needs, and healthcare fit a real year-round routine.
When should you wait? When an open-ended job search puts the household's livelihood at risk or the working arrangement is unresolved. The next evidence is a specific contract or accessible funds, school and housing options in the same place, and a tax assessment of the actual circumstances in both countries.
United States: A Strong Destination Starts With a Viable Entry Route
The United States is fourth among the destinations named in the Destatis release. Here, the distinction between visiting, residing, and working has particular consequences. The Visa Waiver Program may permit a scouting trip, but it does not authorize permanent immigration or general employment.
Employment and immigration categories each have their own requirements, often involving an employer, petition, qualifications, or investment and job-creation conditions. An investment alone is no universal guarantee of residence rights. State Department: Visa Waiver Program · USCIS: Working in the United States · USCIS: EB-5
A promising case is a German professional whose US employer is actively preparing an employment route suited to the role. The job, employer, and intended location are specific. Once the specialist assessment supports the route, the person can compare housing and schools against a realistic time frame.
A specialized immigration route may also make sense for an entrepreneur with a properly assessed business plan. The category must fit the capital, activity, business history, and intended duration. A company registration alone is not enough.
For a family, the partner and children, schooling, health insurance, and the route's durability belong in the plan from the beginning.
Immigration status and tax residence are separate assessments. The IRS distinguishes, among other tests, the green card test and the substantial presence test. IRS: Determining an individual's tax residency status
A family can lose considerable time and money by choosing a home or school first, then discovering that the work or family route will not support the intended moving date. Compared with a straightforward move within the EU, the legal route is often the first selection criterion. A trial visit must not be mistaken for implicit permission to begin working.
When does the United States win? When a specific residence and work route, assessed by the relevant specialist, fits the actual career or business plan, and the family and healthcare arrangements are funded.
When should you hold off or rule it out? When all you have is ESTA, a general idea for starting a company, or a nonbinding assurance from a provider. Before committing money, establish the applicable category, who is responsible for the process, and the consequences for the family in writing.
Portugal: A European Lifestyle, Without a General Tax Privilege
Portugal is an additional candidate for people who genuinely want to live there and can align their income with the location, language, healthcare, and family needs. It is not one of the four leading destinations supported by the Destatis release used here.
German EU citizens come within the European freedom-of-movement framework; actual residence and the nature of the work determine tax and social insurance. Having an available home with the intention of using it as a habitual residence can matter for Portuguese tax residence even below 183 days. EU residence rights · Portuguese tax residence, CIRS Article 16
New arrivals cannot build a reliable calculation around the old assumption that NHR will apply. IFICI benefits only qualifying activities and applicants who satisfy its requirements. A 20% rate may apply to eligible Portuguese employment or self-employment income for ten years; foreign income has separate rules and exceptions. Until personal eligibility is confirmed, use ordinary progressive taxation in the calculation. Portuguese tax authority: IFICI
When does Portugal win? When a particular region and income source work even without a special regime, and the residence, work, and insurance arrangements are real.
When should you hold off? When the decision rests entirely on “NHR,” a Portuguese shell company, or having foreign customers. Before committing, examine income categories, IFICI eligibility, where the activity actually takes place, and remaining German connections separately.
Cyprus: Separate Residence, Income, and Business Substance
Cyprus adds another European option for a household that can build a workable life on the island. A business owner also needs to establish the company's actual activity and management. Cyprus, too, is not a top-four destination supported by this Destatis release.
EU freedom of movement does not resolve tax residence. Cyprus's tax authority recognizes residence based on more than 183 days, without the activity requirement of the separate 60-day route. The latter has cumulative conditions, including a permanent home and employment, business activity, or an office held in Cyprus, as well as no stay exceeding 183 days in another state. Simply spending 60 vacation days there is not enough. Cyprus tax authority: Tax Residency/Domicility
Since 2026, the standard corporate tax rate has been 15%, replacing 12.5%. This is a rate on taxable company profits, not the owner's salary or personal distributions.
Individual income tax is progressive: the first €22,000 of taxable income is taxed at 0%, with a top bracket of 35%.
“Non-Dom” separately concerns Cyprus's Special Defence Contribution on certain investment income and requires an assessment of tax residence and domicile. It does not eliminate social insurance contributions, healthcare contributions, or taxes in other countries. GeSY healthcare contributions, in particular, can also apply to dividends. GeSY: Funding · 2026 tax reform · Personal income tax brackets · Tax Residency/Domicility
When does Cyprus win? For someone without an operating company, genuine residence, documented resources, insurance, and suitable personal income may be enough to make it a serious contender. A company owner also needs the actual activity, management, and substance of each company to fit.
When should you hold off? When a new entity is meant to replace the German GmbH only on paper, or “Non-Dom” is understood as exemption from tax on all income. Start with residence and income categories. Where a business is involved, add contracts, the places where decisions are made, and distributions.
Dubai, Monaco, and Singapore: When Wealth or Business Substance Matters
These three locations can be serious alternatives for wealthy families and international business owners. They are not fifth through seventh in German departure statistics, and they should not be put into the same quick comparison as Austria or Portugal. Each has a different basis for entry:
Monaco: Residence requires a documented home and sufficient income or resources.
An address on paper does not establish the center of your life. Housing, family life, recurring expenses, and German connections belong in the same calculation. Government of Monaco: Settling in Monaco
Dubai/UAE: The residence route depends on the actual status. Investor, entrepreneur, employment, and talent routes have different requirements. To run an international company from there, you need a real operating model with suitable functions, contracts, and decisions.
A visa and incorporation certificate alone relocate neither your life nor the management of a German business. UAE Government: Golden Visa · Residence for doing business
- Singapore: A qualified employee may use an Employment Pass route subject to salary and other criteria. This is not a general route based on wealth. The Global Investor Programme, by contrast, targets qualifying entrepreneurs and investors who want to develop businesses and investments from Singapore. Anyone considering it must establish capital, the real business role, and family residence separately. MOM: Employment Pass · EDB: Global Investor Programme
What financial resources can you actually access, and what home or business base can you sustain over several years? An employee with a local offer faces different hurdles from an investor or owner. Monaco, Dubai, and Singapore form a second line of inquiry for the right wealth or business circumstances. The six core countries remain the first comparison. Add these three to a serious shortlist only once their respective routes and the family routine become concrete.
Moving With a Job, a Business, or a Family: Six Different Situations
The matrix below is an illustrative selection tool, not the outcome of actual client engagements. It assumes that the lead person is a German citizen. The partner's status, work, and finances must be added individually. Its purpose is to identify the evidence that turns a popular country into a real option—or takes it off the shortlist.
| Your situation | Initial hypothesis | What could change the decision | Establish before committing |
|---|---|---|---|
| Single employee, no business | Austria or Switzerland with a local contract; Spain once an offer is secure; Portugal with a specifically assessed work route | A local contract versus merely tolerated remote work for a German employer | Document the contract, workplace, and insurance |
| Solo self-employed professional | Austria or Portugal with documented work and client commitments; Spain or Cyprus after a specific assessment | Where the service is actually performed and which social insurance system applies | Build a 12-month calendar of work, customers, and contractual obligations |
| Owner actively managing a German business | Nearby Austria or Switzerland; Cyprus or Portugal with a genuine management and substance arrangement | Shorter flights do not resolve the German management question | Review decision-making authority and shareholding consequences before moving |
| Wealthy individual without an operating company | Switzerland with resources and insurance; a specific EU region that fits the desired life | Before or after a business sale, retained shares, German property, and accessible liquidity | Prepare an overview of resources, shareholdings, and income sources |
| Couple or family without a business | Austria, Switzerland, and Portugal with secure income; Spain likewise requires a reliable income source | Partner status and school transitions can prevent the intended moving date | Clarify everyone's rights, schooling, and the start of health coverage |
| Family with a business owner or self-employed parent | A nearby option or a later move; a non-EU country once the route is confirmed | The slowest dependency among business, partner rights, school, and healthcare determines the start | Build one shared timeline instead of making separate commitments |
Moving as an Employee: Contract and Coverage First
A single employee can compare a Vienna offer with a Zurich offer once both contracts, residential locations, and insurance costs are concrete. There is no need to create an artificial company structure.
If that employee wants to perform a German job from Spain instead, employer consent is only the first step. Actual cross-border work can change social insurance and payroll tax treatment. Until the working arrangement is settled in writing, Spain remains on hold for this particular plan. Your Europe: Working and social security in several countries
Moving as a Self-Employed Professional: Where You Actually Work
The solo self-employed professional sells services to international customers but personally works in a particular place. Customer addresses determine neither permission to perform that work nor the applicable social insurance system. Map 12 months of planned work and travel days, local authorization, contract terms, and actual service delivery.
Austria may win because of regular meetings with German customers; Spain because the working routine can genuinely be based there; Switzerland because the employment or self-employment route and costs fit.
Change where the service is performed, and the assessment can change without losing or gaining a single customer.
Moving as a Business Owner: What Happens to the German Company?
For an owner who runs the business, the person moves first. The GmbH does not automatically move with them. A particular risk arises when management becomes informally split between two locations while employees, contracts, and payment approvals stay where they were.
Austria or Switzerland may reduce travel time, but they do not resolve the management and shareholding questions. Clear responsibilities and an assessment of possible exit consequences must precede any claimed tax benefit.
If the company cannot yet operate without your daily presence, postponing the personal move is the better decision. The detailed tax and exit sequence is covered in No Borders Founder's founder relocation analysis and the Exit Planning dossier.
Moving With Wealth: Home, Liquidity, and the Timing of a Sale
For a wealthy individual, the comparison begins with how the new life will be funded. If investments or rental income support you, focus on available net cash inflows, custody, payments, insurance, and costs in the selected location.
If you still hold business interests or management duties, the timing of a potential sale becomes relevant too. Expected proceeds are not yet an available moving reserve. Before a sale, prioritize the shareholding, valuation, tax consequences, warranties, and payment date. After a fully completed sale with no remaining operational role, the home, family life, banking arrangements, and retained real estate may have more influence on the choice.
A retained substantial shareholding or continuing management duty brings the business questions back into the decision. Switzerland may win with documented resources and a suitable daily life. A lower nominal tax rate without accessible liquidity will not. The deeper cross-border tax comparison belongs in No Borders Founder's existing 48-country analysis.
Moving With Children: Connect Income, Partner Rights, and School
A family without a business works to a different timetable. One parent's local employment contract may provide the financial base, while the partner's appropriate residence and work status—potentially through derived family rights—and a realistic school transition for each child must also be settled. A German-speaking region of Austria may be the stronger choice for a child nearing graduation, even if the parents prefer a location in Spain.
Set the moving date around a funded transition, a realistic school place, and an agreed working arrangement. A longer job search must not immediately leave the household unable to pay its bills. Make that decision before giving notice on the existing home, not after the first day of school.
Moving as a Business-Owning Family: Plan the Company and School Year Together
The business-owning family in our Thursday example has a possible school place and home in Zurich. On Friday, the owner asks for the exact school deadline and a possible interim arrangement. Her business partner documents which decisions he can actually take over. The relevant bodies assess the partner's rights and insurance, while specialists assess management and shareholdings.
If the route becomes workable in time, Switzerland can win. If the deadline passes first, the family may lose this school place. It retains the freedom to move a school year later without being tied to two uncoordinated sets of housing and business commitments. That is a specific, limited loss compared with rushing the move through.
For this family, separate approvals become a workable route only when their dates line up.
Establish the fact that changes the decision, and you shorten the country list usefully. Skip it, and you merely lengthen the wish list.
This shows what a good assessment needs to do. It puts the motivation, every family member's situation, and the German business connections into one account of the facts. From there, it produces a short list of routes, questions that could rule them out, assignments for specialists, and firm deadlines.
Creating that shared basis is the purpose of No Borders Founder's International Move & Second Residence decision process. The agreed engagement determines the scope. The relevant specialists remain responsible for their legal and tax conclusions.
Taxes and Contributions: What Will You Keep?
A low tax rate on company profits tells an employee nothing about take-home pay. A favorable personal regime tells a business owner little while the German company, its management, and distributions remain unexamined. Identify the income category before choosing the number.
| Your circumstances | The calculation that matters | What could still change the country choice |
|---|---|---|
| Local employment | Contractual take-home pay after contributions, insurance, and housing | Employment law, partner and school location, regional job market |
| Your own professional activity | Actual profit after personal tax and contributions | Where the work takes place, authorization, customer contracts, social insurance |
| Operating company | Profit, salary, and distributions calculated separately | Management, substance, shareholdings, and continuing German consequences |
| Living on wealth | Available net cash inflows by type and source | Residence, distributions, banking access, and family costs |
The data appendix contains tables for the six core countries covering tax categories, OECD tax wedges, and Eurostat unemployment figures. Match the figures to your income category before comparing countries.
The No Borders Founder tax-residency comparison and founder relocation analysis develop the specialist questions further.
What Does Moving Abroad Really Cost a Family or Business?
“Which country is cheaper?” is often answered with an average price index. Eurostat publishes comparable price levels for household final consumption expenditure, which show national differences. They do not tell you what your home in Zug, Vienna, or Valencia, your childcare, health coverage, and two annual trips to Germany will cost. A price-level index does not automatically adjust for wages or individual taxes. Eurostat: 2025 price levels · Methodology and data
Model the same people and the same standard of living in a specific city or region in each country. Otherwise, you may compare a central Zurich apartment with a rural Spanish house and mistakenly call the difference a national advantage.
For a family, the school system and language of instruction are part of the assumptions. Comparing a public school in Austria with a private international school in Spain can be sensible if those are the actual choices. It cannot be presented as a general price difference between the countries.
| Cost and liquidity category | Year 0: Transition | Years 1–5: Recurring | Evidence needed |
|---|---|---|---|
| Housing | Deposit, furnishing, moving, overlapping leases | Actual rent or financing, utilities, maintenance | Real offers for the same housing category in the specific location |
| Healthcare | Start of coverage, any interim coverage | Contributions or premiums, deductibles, additional needs for everyone | Insurer quote or official calculator, age, and employment status |
| Children | Admission, school change, materials, language | Public school or the private school actually selected, childcare, transport | Specific school, fees, place, and transition conditions |
| Work and business | Contract, authorization, advice, IT, changes to management | Payroll, social insurance, office, travel, professional and administrative costs | Employment and company model, quotes, and local specialist assessment |
| Wealth and payments | Account opening, transfers, currency exchange | Bank fees, administration, withholding taxes, currency risk | Banking process and an overview of assets and cash flow |
| Family and return option | Trial stays, visits, closing or keeping the old home | Travel, support for relatives, reserve | Calendar, real travel costs, and the chosen ability to return |
Create a base case, stress case, and return scenario for each option. Use only substantiated figures in the base case. For the stress case, test examples such as rent 20% above the quoted amount, a delayed job start, different school or insurance costs, and an unfavorable exchange rate.
The 20% here is an illustrative sensitivity, not a market forecast.
The return scenario includes the cost of an orderly move back to Germany or to another region. Separate spending, cash tied up in deposits, and actual losses. A refundable deposit creates a liquidity requirement; it is not automatically a permanent cost.
The owner in our Thursday example should compare two timelines: moving by the desired school start and moving one school year later. The earlier option may bring double rent, earlier insurance premiums, moving expenses, and additional business travel in the first year.
Under the later option, the family stays in Germany longer and must secure a school place again, but the company has time to develop a genuine substitute for the owner.
Without actual quotes, neither option is numerically “cheaper.” What matters is which timeline keeps the family and company able to meet their obligations in the weakest month.
The calculation is: available funds at the start + reliable inflows over five years − one-time outflows − recurring household and business outflows − taxes and social contributions not already counted − committed reserve = remaining financial flexibility. Record whether every line is gross or net. Do not deduct a contribution again if it has already been included in take-home pay or a net cash inflow.
Compare more than the projected closing balance. A household can be positive over five years yet run out of cash during the first school or business year. Mark the lowest monthly cash balance and the amount you can actually access within 30 days.
Insert tax amounts only once the income categories, actual residence and management arrangements, and specialist assumptions are established. Record exchange rates, dates, and pricing assumptions. Treat nominal cash flows and potential inflation consistently across the five years. Build the calculation from rental and insurance quotes, employment contracts, specific school costs, and the tax case assessed by the relevant specialist.
Two counterchecks protect you from choosing the wrong winner. First, Switzerland may look expensive on paper yet work financially for a family with a high, secure local income and a suitable public school.
Second, a supposedly cheap country can become substantially more expensive once private schooling, two homes, regular family flights, and business restructuring are included. Both are scenarios, not market claims about all families. Real inputs can confirm or disprove them. That is the point of the calculation.
Returning to Germany: Data, Reserves, and the Right Sequence
Moving abroad does not require a promise to stay forever. A family should know what returning during the school year would cost and require. A business owner should establish who will run the company if a sudden need arises to be back in Germany. Keep accessible reserves, documents, and contacts ready for that possibility.
Planning a way back does not diminish the move. It helps prevent you from staying solely because leaving again would cost too much.
What Arrivals From These Countries Tell Us About Returning
For 2025, GENESIS table 12711-0008 reports both departures and arrivals in Germany of German citizens from each country of origin. The comparison below uses the same nationality definition and reporting year. Portugal and Cyprus are additional comparison countries, not fifth and sixth in the destination ranking.
| Country of origin or destination | German-citizen arrivals in Germany, 2025 | German-citizen departures from Germany, 2025 | Balance from Germany's perspective |
|---|---|---|---|
| Switzerland | 8,571 | 22,730 | −14,159 |
| Austria | 6,850 | 13,549 | −6,699 |
| Spain | 5,275 | 9,676 | −4,401 |
| United States | 7,472 | 8,860 | −1,388 |
| Portugal | 1,456 | 2,634 | −1,178 |
| Cyprus | 413 | 1,709 | −1,296 |
Among the four leading known destinations, Switzerland accounts for the most German-citizen arrivals in Germany, while the United States has the smallest negative balance. Those arriving in 2025 are not necessarily the same people as those departing in 2025. The table does not supply their length of stay or reason for returning. It therefore cannot establish an individual's likelihood of returning.
Methodology: Destatis counts movements recorded in population registers. Repeated movements and missing registrations limit what the figures can establish. Of 288,579 registered departures of German citizens in 2025, 134,804 are listed as “Unclear / No information” and 3,067 as “Unknown foreign country.” Together, 47.8% lack a precise destination country. The ranking describes known destinations, not motives or a success rate. Destatis GENESIS 12711-0008 · Destatis methodology · Annual series
A sound location decision preserves room to change course. That means controlling the sequence deliberately. If you are weighing Switzerland, Austria, and Spain, you do not first have to feel certain about the perfect country. Find out which piece of evidence would change the shortlist most, and when the next irreversible decision is due.
| Stage | Resolve now | Responsible person or body | Reversible action | When to pause and reassess |
|---|---|---|---|---|
| Before choosing the country | Who is moving, who will work where, and which company and income sources remain? | Household, employer or management, professional coordinator | Outline three concrete profiles and regions | No identifiable route for the lead person or partner |
| Before committing to housing or school | Residence and work route, partner rights, admission, insurance, transition budget | Authority, school, insurer, employer | Site visit, temporary accommodation, written inquiries | Binding costs before status or coverage is settled |
| Before restructuring the business | Place of management, shareholdings, contracts, employees, potential exit consequences | German and local tax and legal specialists, management | Document tasks and decision rights | The model depends solely on a formal address |
| Before moving in | Evidence, registrations, start of coverage, payment arrangements | Relevant authorities, insurers, banks | Update the calendar and reserves | A gap in timing affects a family member or the company |
| After the move | Compare actual residence, work, management, and costs with the plan | Household, management, specialists | Review after 90 days and annually | Reality differs materially from the assessed circumstances |
Keep three decisions distinct: trying a place, moving there, and giving up what you currently have. A trial trip can improve the lifestyle decision without automatically establishing a new center of tax residence. You may genuinely move while retaining German property; its effects then need to be assessed. A company may retain German operations while its owner moves privately, provided the legal, tax, and operational consequences are deliberately organized.
For an owner, the most important preparation may begin months before the move. Who can approve contracts, authorize payments, and make personnel decisions during the owner's absence? How will those responsibilities actually be exercised and documented?
For a family, a school year may be the natural planning unit. For a wealthy individual, an orderly banking and payment arrangement may matter more at first than choosing a home. There is no universal “six months before moving” checklist, because the slowest material dependency differs by situation.
A strong reason to hold off is easy to recognize. A family has a plausible destination and can afford to move, but one child is close to graduation and the operating company cannot yet be run reliably without the owner. A year of preparation may make the later move possible without harming the child's qualification or the business. Not now is a precise decision here, not a failure of the idea of moving abroad.
Which Country Fits You? Build a Shortlist in 30 Minutes
Take a sheet of paper and create three columns for no more than three countries. Above them, write: “We want to move so that…” Then add: “We would stay or wait if…”
Put a specific region in each column, not just a country name. In 30 minutes, you can create an initial working outline. Questions that need specialist input remain open.
Before comparing countries, set a minimum reserve based on unavoidable spending, ongoing obligations, and the ability to return that you want to preserve. Assign every unresolved key question a responsible person, a deadline, and the evidence needed to answer it.
Do not award stars. Label each answer substantiated, open, or disproved. A country earns Go to detailed assessment when a concrete residence and work route is identifiable, the household—including insurance—appears affordable, and no fundamental requirement has been disproved.
Hold applies when at least one decisive piece of evidence is missing or the school, business, and insurance start dates conflict. Make no commitments that would be difficult to reverse until those issues are resolved.
Rule out for this plan applies when the necessary activity is not permitted, a required family route is unavailable, or accessible cash falls below your preset minimum reserve in the chosen stress scenario.
Revisit the shortlist when work, family status, timing, business responsibilities, or available resources change. An unanswered question is not yet contrary evidence, but it cannot support a long-term commitment. Circle the one answer in each country column that would reverse your decision. If all three countries depend on the same unresolved German business or family connection, that is where the next work belongs.
For the owner in our Thursday example, Switzerland remains on hold until the partner and management questions are assessed. Austria could proceed to detailed assessment as a nearby alternative if the residence and working arrangements function there. Without a concrete immigration route, the United States would be ruled out for this moving date. This is an illustrative decision sequence, not a recommendation made without reviewing her actual documents.
Which Country Is Easiest for Germans to Move To?
For German EU citizens, another EU member state is often the more accessible starting point because of freedom of movement. “Easy” still depends on employment status, resources, partner rights, and local registration. Austria may be more practical for a particular household because of language and proximity; Spain may win with the right work and lifestyle arrangements.
Switzerland has its own EU/EFTA free-movement route. The United States requires an appropriate residence category and, where relevant, permission to work. Easier access does not establish that everyday life will work well. Your Europe · SEM
Which Country Is Best for Germans?
The best country fits your working arrangements, the people moving with you, and your financial resources. A concrete contract may put Switzerland first; proximity to family and the company may favor Austria. Use the country profiles and your shortlist to test each advantage against your own situation. Departure numbers cannot answer this question.
Where Should You Move With Children?
Start with each child's age and next educational transition. Identify two specific regions with accessible schools, a suitable language of instruction, and a realistic admissions deadline. At the same time, examine both parents' rights, the start of health coverage, and first-year income.
If a child is nearing graduation, moving later may be better than immediately disrupting that education for a more attractive destination. A language transition may be easier to plan for younger children, but freedom of movement still does not establish that a particular school place is available.
Where age-appropriate, ask the child what they would lose and what they look forward to. Their answer belongs in the planning; it is not a vote on the entire family decision. Your Europe: School
Where Can You Move if You Are Self-Employed or Own a German Company?
Your customers alone do not determine where you work for tax and social insurance purposes. Record where you actually provide services, enter into contracts, and make company decisions. Separate personal tax residence, your own professional activity, and company management. Only then can you meaningfully compare Austria, Portugal, Cyprus, or another destination.
The No Borders Founder founder relocation analysis develops this sequence.
Can You Move Abroad Without a Job?
Yes. Not every route requires a local employment contract. In other EU member states, sufficient resources and comprehensive health insurance matter for longer stays by people who are not economically active. Switzerland has a route for EU/EFTA citizens without employment, with corresponding evidence of resources and insurance. In non-EU countries, it depends on a specific available category. A tourist visit is not a route to residence or employment. Your Europe: Economically inactive citizens · SEM: B permit
Can You Keep a German Company and Move Abroad Yourself?
A personal move does not automatically make ownership of a company or shareholding unlawful. The answer depends on the size of the holding, potential exit tax, actual management, employee and contractual functions, and personal residence and income.
“Keeping the company” and “running it unchanged from abroad” are different propositions. Map operational responsibilities and ownership first, then have the German and local consequences assessed by the relevant specialists. AO Section 10 · AStG Section 6
Is the Country With the Lowest Taxes the Best Choice?
Only if the claimed treatment applies to your income, your actual home and place of work, and your remaining connections—and life there works financially and personally as a whole.
A higher-tax country can clearly win with stronger income, public schooling, proximity to the company, and dependable healthcare. Equally, a tax advantage can be very real when the person is highly mobile and implementation is sound. The decision requires a five-year calculation and specialist assessment of the facts, not a generic tax rate.
Why Do Switzerland and Austria Rank So Highly?
The statistics establish registered departures, not the reasons for them. Proximity, language, work opportunities, and personal networks are plausible explanations. Without appropriate studies, they cannot be presented as measured motives for these 2025 departures. For your own decision, they are advantages you can test: an accessible workplace, particular relatives, travel times, and a suitable school. Examine those factors rather than assuming a shared national motivation. Destatis 2025
When Should You Bring in Professional Coordination?
When two or more interdependent questions need to be resolved together: a German operating company and a new personal residence; shareholdings and a potential departure; a partner with a different nationality; a family move with school and insurance deadlines; or wealth, banks, and payments across several countries. The task is then to bring the right specialists and questions for the authorities into a reliable sequence.
With a straightforward local employment contract in an EU country, going directly through the employer, relevant authorities, and insurers may be enough. An elaborate structure must not become an artificial price of admission to moving abroad.
What Matters Now
A good comparison ends with a small set of options that fit your life: a professional future, a workable routine for the family, and enough financial flexibility for the transition. Which two places come closest to that for you?
If one decision remains unresolved, a narrowly defined assessment may be enough. When residence, business, and family depend on one another, the answers need to be planned together. No Borders Founder's International Move & Second Residence decision process shows how we define the scope of such a situation.
No Borders Founder Engagement Fit first establishes whether your circumstances fit our work. A reasoned shortlist and sequence of next steps are developed only within an agreed engagement. A useful first result may be a realistic new route, a well-founded reason to rule one out, or a better moving date.
Find the right next step for your move abroad.
For a straightforward EU employment route, your employer, the authorities, and insurers may already be the right first contacts. The relevant specialists remain responsible for legal, tax, and insurance conclusions.
Data Appendix: Taxes, Contributions, and Employment in 2026
Use this appendix once you have identified your work and income categories. It provides a frame of reference, not a calculation of your personal after-tax position.
Personal and Corporate Taxes: What Needs to Be Assessed?
An employee compares actual take-home pay with insurance and housing costs. An owner calculates company profits, salary, and distributions at separate levels. The company's tax rate is not its owner's personal rate.
A “top rate” is a marginal rate on the highest slice of taxable personal income, not a rate on the entire salary.
Corporate tax rates assume the company falls within the relevant tax liability. Social contributions, a German home and GmbH, source countries, and double-tax treaties still require separate consideration.
| Country | Employment and personal self-employment | Company profits | Dividends, wealth, and the additional question |
|---|---|---|---|
| Switzerland | Personal income is taxed at federal, cantonal, and municipal levels; location and household circumstances change the result. | Nominal federal profit tax of 8.5%, plus cantonal and municipal taxes; no single nationwide combined rate. | Assess cantonal wealth tax and the treatment of shareholdings, dividends, and private disposals for the actual case. FTA |
| Austria | Progressive personal income tax; in 2026, 55% applies only to the portion above €1 million; social insurance is additional. | Corporate tax of 23% for a company subject to that tax. | Calculate distributions, investment income, and owner-level tax separately from company profit. BMF: Rates · BMF: Businesses |
| Spain | IRPF has national and regional components; occupation, region, tax base, and social contributions determine take-home pay or self-employed profit after tax. | General corporate rate of 25%; different rules apply to certain smaller or new companies. | Assess investment income, property, and potential wealth taxes separately; tax residence does not depend only on 183 days. AEAT: Companies · AEAT: Residence |
| United States | Progressive federal personal income tax up to 37% in 2026, plus applicable state and local taxes and payroll taxes. | Regular federal corporate tax of 21%, potentially plus state taxes; entity type matters. | Assess investment income, property, and worldwide reporting obligations according to US tax status. IRS: Rates · IRS: Corporations |
| Portugal | IRS on relevant taxable employment and self-employment income is progressive, with a top rate of 48% plus a possible solidarity surcharge; qualifying IFICI treatment may provide 20% for certain activities. | Standard mainland IRC rate for tax periods beginning in 2026: 19%; qualifying small and midsize enterprises may apply 15% to the first €50,000 of taxable income. Possible municipal and state surcharges and regional rules require additional assessment. | Certain investment income and gains are taxed separately at 28%, with exceptions and assessment options; check social contributions and IFICI conditions. IRS · Solidarity surcharge · IRC · Investment income |
| Cyprus | Progressive personal income tax: 0% on the first €22,000 of taxable income and 35% in the top bracket; social and healthcare contributions are separate. | Standard corporate tax since 2026: 15%. | Assess dividends and interest according to tax residence and domicile; Non-Dom is not a general tax exemption. Rates · Reform · Domicile |
Employment and tax burdens compared. The OECD's 2025 tax wedge measures income tax plus employee and employer social contributions and any payroll taxes, less included cash benefits, as a share of total labor costs for a single person without children earning the respective national average wage. It is neither the employee's personal deduction from gross pay nor a 2026 tax rate.
Seasonally adjusted unemployment refers to August 2026 in the harmonized Eurostat table where available. OECD, Taxing Wages 2026, Table 1.1 · Eurostat, October 1, 2026
| Country | Unemployment | OECD tax wedge, 2025 | What your individual calculation must also include |
|---|---|---|---|
| Switzerland | 5.1%, June 2026; August not reported | 23.0% | Canton and municipality, compulsory health insurance, actual premium, and retirement provision |
| Austria | 6.7% | 47.1% | Tax brackets, employee contributions, family circumstances, and employer costs |
| Spain | 10.0% | 41.4% | Autonomous region, contract, wage level, and social contributions; an unresolved job search remains a substantial household risk |
| United States | 4.1% | 30.0% | State, payroll taxes, actual health insurance, and residence and work rights |
| Portugal | 5.7% | 39.3% | IRS, social contributions, region, and special treatment only where eligibility is established |
| Cyprus | 4.1% | Not included in the OECD series | Personal tax brackets, social insurance, and GeSY on the actual income |
The OECD tax wedge is not a complete take-home-income calculation: items such as privately paid health insurance and housing still need to be accounted for. Switzerland's unemployment figure is the latest reported June observation and is not treated as an August comparison. The US figure appears in the same Eurostat release but comes from outside the EU Labour Force Survey framework. Some of Eurostat's monthly figures use smoothed or quarterly national series. For your profession and city, you need actual job offers and wage agreements rather than national averages.
A personal comparison requires specific contracts, costs, and income categories.
The No Borders Founder tax-residency comparison and founder relocation analysis take that assessment further.
Sources and Data Notes
- Statistics: Destatis, departures of German citizens with known destination countries, reporting year 2025, published June 9, 2026; rounded country figures. Release, GENESIS 12711-0008, methodology.
- Law and procedures: Linked primary sources from the EU, Germany, Switzerland, Austria, Spain, the United States, Portugal, Cyprus, Monaco, the UAE, and Singapore, researched on October 18, 2026. Country-specific and individual circumstances require a current assessment before a binding decision.
- Interpretation: Country judgments are conditional No Borders Founder analysis. The family case and financial scenarios are illustrative. Individual tax and residence consequences depend on the actual facts.
Sources and primary evidence · 50
- Release
- GENESIS 12711-0008
- Your Europe
- SEM
- USCIS: Working in the United States
- Your Europe: Working and social security in several countries
- Your Europe: Economically inactive citizens
- SEM: B permit
- EU family residence card
- Your Europe: School
- EU healthcare
- Swiss FOPH
- AO Section 8
- AO Section 10
- AStG Section 6
- premium calculator
- FOPH: Health insurance
- oesterreich.gv.at: Registration certificate
- Spanish authorities: EU registration
- AEAT: Residence
- Eurostat, October 1, 2026
- State Department: Visa Waiver Program
- USCIS: EB-5
- IRS: Determining an individual's tax residency status
- Portuguese tax residence, CIRS Article 16
- Portuguese tax authority: IFICI
- Domicile
- GeSY: Funding
- Reform
- Rates
- Government of Monaco: Settling in Monaco
- UAE Government: Golden Visa
- Residence for doing business
- MOM: Employment Pass
- EDB: Global Investor Programme
- Eurostat: 2025 price levels
- Methodology and data
- methodology
- Annual series
- FTA
- BMF: Rates
- BMF: Businesses
- AEAT: Companies
- IRS: Rates
- IRS: Corporations
- IRS
- Solidarity surcharge
- IRC
- Investment income
- OECD, Taxing Wages 2026, Table 1.1
