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German Expats — Tax Guide
Taxes When Moving from Germany to Turkey (2026):
The German Expat's Complete Tax Guide
German tax law has specific rules for emigrants — including potential 10-year extended liability, German pension taxation rights, and Riester pension implications. Here is the complete guide for German citizens navigating their tax position when moving to Turkey.
Quick Answer
German citizens moving to Turkey exit German tax residency on deregistration. However, German statutory pension (Rente) typically retains German taxation rights under the DBA treaty — you may still file German tax returns. Private pensions are generally taxable only in Turkey. Kirchensteuer no longer applies after German deregistration. Turkey's top tax rate (40%) is lower than Germany's (45% + solidarity surcharge).
German vs Turkish Tax Rates Comparison
| Tax | Germany | Turkey |
|---|---|---|
| Income tax — lowest bracket | 14% | 15% |
| Income tax — top rate | 45% | 40% |
| Solidarity surcharge (Soli) | 5.5% of tax (higher earners) | None |
| Church tax (Kirchensteuer) | 8–9% of income tax | None |
| Capital gains on investments | 25% Abgeltungsteuer | None (shares >2 yr held) |
| Inheritance tax (spouse) | Up to 30% | None |
| Wealth tax | None currently | None |
German Pension Types — Tax Treatment After Moving to Turkey
| Pension Type | Where Taxed? | Filing Required? |
|---|---|---|
| Gesetzliche Rente (state pension) | Germany (DBA allocation) | German tax return required |
| Betriebsrente (company pension) | Turkey (residency) | Turkish tax return |
| Private Rentenversicherung | Turkey (residency) | Turkish tax return |
| Rürup pension payouts | Germany (source) | German tax return |
| Riester payouts | Germany (source) | German tax return |
| Investment income (ETFs, shares) | Turkey (residency) | Turkish tax return |
Treaty allocation depends on specific circumstances. Consult a German-Turkish tax specialist before emigrating.
Frequently Asked Questions
Does Germany tax my income after I move to Turkey?
Once you have formally deregistered from Germany (abgemeldet beim Einwohnermeldeamt) and are no longer a German tax resident, Germany generally cannot tax your ongoing worldwide income. However, Germany has an extended limited tax liability (erweiterte beschränkte Steuerpflicht) under §2 AStG that can apply for up to 10 years after emigration if you had German source income, move to a "low-tax country," and maintain economic ties to Germany. This provision rarely applies to Turkey for most middle-income retirees but is relevant for high earners and business owners.
What does the Germany-Turkey double taxation treaty cover?
Germany and Turkey have a comprehensive double taxation agreement (DBA — Doppelbesteuerungsabkommen). Key provisions: (1) German statutory pension (gesetzliche Rentenversicherung) — taxing rights generally allocated to Germany for government-related pensions. (2) Private pensions and company pensions (Betriebsrente) — taxable in country of residence (Turkey). (3) Employment income — taxed where work is performed. (4) Investment income — typically taxable in country of residence with Germany retaining withholding tax rights. Get specialist advice as treaty application depends on your specific income types.
Is my German statutory pension (Rente) taxed in Germany or Turkey?
Under the Germany-Turkey DTA, German statutory pension (from Deutsche Rentenversicherung) is generally taxed in Germany, not Turkey — Germany retains taxing rights over state pensions. You must continue to file a German income tax return even after moving to Turkey if you receive German Rente. The German pension authority (Deutsche Rentenversicherung) will continue to pay your pension to a Turkish bank account, but German Lohnsteuer / Einkommensteuer will still apply on the German pension income.
What are Turkish income tax rates compared to German rates?
Germany: progressive rates from 14% to 45% (plus 5.5% solidarity surcharge on higher incomes). Turkey: 15% to 40% progressive. For income below approximately €55,000/year, German and Turkish tax burdens are broadly comparable. The major tax advantages of Turkey for German expats come from: no equivalent of German Kirchensteuer (church tax); no solidarity surcharge; significantly lower taxes on investment income; no inheritance tax between family members; and potentially lower tax on private pension income.
How do I formally deregister from Germany for tax purposes?
Steps: (1) Deregister your residence (Abmeldung) at your local Einwohnermeldeamt — this creates an official record of your departure date. (2) Notify the Finanzamt of your departure — you will receive a final German tax assessment. (3) If you still have German income sources (pension, rental income), you continue as a non-resident liable (beschränkt steuerpflichtig) on those German-source income items. (4) File your final German tax return (Einkommensteuererklärung) for the year of departure. (5) Cancel German health insurance (Krankenversicherung) and notify all German institutions of your new Turkish address.
Do I pay German church tax (Kirchensteuer) after moving to Turkey?
Kirchensteuer (8–9% surcharge on income tax) is collected only from registered members of recognised German churches who are German income tax residents. Once you deregister from Germany and are no longer a German tax resident, Kirchensteuer no longer applies to you — even if you remain a church member. Formally leaving the church (Kirchenaustritt) before departure eliminates any further liability on German-source income you may continue to have.
What happens to my German private pension (Riester/Rürup) if I move to Turkey?
Riester pension: if you move to Turkey and are no longer working in Germany or receiving German welfare benefits, Riester contributions no longer receive the state allowance. Existing Riester capital remains — payouts from Riester are taxable in Germany. You must return Riester state subsidies received if you move to a non-EU country permanently. Rürup pension: payouts are taxable in Germany; no subsidy repayment required. For both products, the implications depend on the stage of the contract and your specific situation — specialist advice is essential.
Can I use Wise or Revolut to receive German pension payments in Turkey?
Deutsche Rentenversicherung and most German pension providers can pay to foreign bank accounts. A Turkish bank account (IBAN beginning TR) can receive German transfers. Alternatively, Wise provides a euro-denominated account with a real IBAN that can receive German pension payments and allow conversion to Turkish lira at competitive rates. Many German expats in Turkey use a combination of a German bank account for German income and a Turkish account for local spending.