Aktualisiert: Januar 2026
The most important facts in brief:
🏠 Mandatory reporting in Germany: If you live in Germany, a registration address is required. You must deregister if you move abroad or give up your home.
⏳ Deadlines for deregistration: You must deregister at the earliest one week before and at the latest two weeks after moving out, in accordance with § 17 BMG.
📝 Procedure for deregistration: A personal visit to the residents' registration office with an identity card and registration form is recommended. Passports and birth certificates are required for family members.
📄 Importance of the deregistration certificate: This facilitates the cancellation of contracts and is relevant for passport matters and the tax office.
💰 Tax aspects: Tax status may remain even after deregistration. Proactive communication with the tax office is recommended.
📊 Registration address and tax liability: Deregistration at the residents' registration office has no direct influence on the tax liability, but can serve as an indication of a change of residence.
🚫 Consequences of late or forgotten cancellation: Possible fines of up to 1,000 euros and ongoing tax liability in Germany.
Many of our customers have questions about deregistering from Germany, especially when moving to Dubai. We explain everything you need to know and give you tips on how not to make any mistakes.
Official guidelines for deregistration from Germany
If you live in Germany, you need a registration address where you can be contacted and receive mail.
There are two reasons why you have to deregister your residence:
- Moving abroad: All people who emigrate and take up new residence must deregister in Germany. Otherwise they could face fines of up to €1,000.
- Flat abandonment: You move out of a flat without moving into a new one. This is usually the case when the second home is no longer available.
The deadline for deregistration:
- at the earliest one week (7 days) before moving out
- no later than two weeks (14 days) after moving out
Source: Federal Registration Act (BMG) § 17 Deregistration
It is important to understand the criteria for tax residency in Germany. In the following sections, we will focus on the necessary steps to properly deregister your residence in Germany.
General obligation to register when moving abroad
If you move abroad from Germany and give up your previous home, you are legally obliged to deregister with your local registration office in Germany.
This also applies if you do not register a new residence in Germany. Even a second home cannot remain registered in Germany if your main residence is abroad.
How can I deregister from Germany - instructions

You can usually deregister from Germany by visiting your local Residents' Registration Office or Citizens' Registration Office. All you need to do is present your current identity card and a completed registration form. If you want to deregister yourself and your family, you must present their passports. Your (spouse) partner must present a power of attorney stating that you are authorised to act on their behalf. For children, you may need to present a birth certificate. It is possible that you will be asked for a subsequent address. This is optional, but in our opinion it helps.
Step-by-step deregistration from Germany:
- Appointment at your citizens' office or residents' registration office*
- Present documents (identity card) and completed registration form
- Receive deregistration certificate
- Cancel all contracts (GEZ, insurance, internet, telephone, gas, electricity, etc.)
*Some citizens' offices offer online deregistration or deregistration by post.
Once you have successfully deregistered from Germany, you will receive a deregistration certificate. This is very important. It helps you to make use of special cancellation rights for contracts that are still running and are related to your place of residence. The deregistration certificate will also help you with passport matters at foreign representations or as proof to the tax office that you have moved your habitual residence abroad. Make sure that you have received and digitised the deregistration certificate.
It is also important to note that your deregistration under registration law does not necessarily affect your tax status. For tax purposes, your usual place of residence is decisive, which does not always have to be the same as your registration address. It is therefore possible that you are still liable to pay tax in Germany despite deregistering.
Deregistration from Germany - what you should bear in mind from a tax perspective:
There are no special requirements from the tax office regarding deregistration of your tax residence upon emigration.
However, there are several things you should bear in mind:
- If you intend to dissolve your sole proprietorship or partnership in the course of your emigration, you should deregister with the tax office in the month following your departure. This is crucial in order to recognise the date of business closure and to ensure that you no longer have to submit advance VAT returns from the month following your emigration.
- Otherwise, you should declare your emigration in your "last" tax return, i.e. in the tax return for the year in which you emigrated. This is important for the taxation of the income you earn after your departure. This date also plays an important role in the taxation of your departure.
- Emigration on 31 December of a year is an exception. In this case, you can initially not declare your emigration and do so in the following year, provided you then have limited or extended tax liability in Germany. However, if the Exit taxation applies to you, you should already declare your emigration in your tax return on 31 December.
- Be proactive and inform the tax office that you have deregistered your residence in Germany. Call your tax office and ask what is relevant for your tax office when you deregister your residence in Germany. Write a summarising email to your tax office in which you can include further clarifying information, also with regard to exit taxation. (e.g. no property ownership, no shares in a corporation, etc.) This will create a transparent basis that will help you avoid problems later on.
Do I have to register my new address with the tax office?

You do not necessarily have to inform the tax office of a new address abroad, but it can be helpful to clarify tax obligations.
However, it is important that you appoint an authorised recipient in Germany, such as a tax advisor or a trusted person. This will ensure that you receive official letters from the tax office and other authorities. The tax office does not deliver mail abroad.
Without an authorised recipient, your mail will be delivered publicly, which can lead to taxes becoming due and possible enforcement measures, including the seizure of your accounts.
Do I have to deregister with the residents' registration office to end my tax liability?

Registering and deregistering at the residents' registration office has no direct tax implications. However, deregistering your place of residence can be seen as an indication that you have actually given up your place of residence. It is therefore advisable to deregister at the residents' registration office when you leave the country.
Tip: A deregistration certificate can be very useful with German and foreign authorities and give you a special right of cancellation for various contracts or insurance policies.
According to § 17 paragraph 2 of the Federal Registration Act (BMG), deregistration is possible at the earliest one week before your departure.
Tax class after deregistration from Germany
Your tax class may change after you deregister from Germany. This may affect your tax return for the current tax year. After deregistration, employers can no longer access your income tax details, which may result in income tax class 6 being applied. It is advisable to seek advice from a tax advisor who specialises in these cases and take the necessary steps to update your tax class.
Deregistration too late or forgotten: Do I still have to pay taxes?
As already mentioned, deregistration at the residents' registration office has no influence on your tax liability.
Many taxpayers initially only plan a temporary trip or emigration and later decide not to return to Germany. In most federal states, deregistration is also possible electronically, by post or via a power of attorney. If this does not work in your municipality, you can deregister the next time you visit Germany.
When deregistering at a later date, it is advisable to state the date of your next departure and not to emphasise that you have already been abroad for some time.
Please note that a fine of up to 1,000 euros may be imposed if you fail to deregister.
Finally, an important tip: set up a forwarding order with Deutsche Post
To set up a forwarding order with Deutsche Post for a trusted person when you leave Germany, you must follow the steps below:
- Go to the Deutsche Post website for the forwarding service (https://www.deutschepost.de/de/n/nachsendeservice.html).
- Create a forwarding order: Select the option to create a new forwarding order.
- Personal information enter: Enter your personal information, including your old address in Germany and the period for which the forwarding order should apply. (You can also extend it again at a later date)
- Address of the person of trust enter the address: Enter the address of the person you trust. This is the address to which your mail should be forwarded.
- Payment and confirmation: After payment, you will receive confirmation of your redirection order and can sit back and relax.
We can only recommend this and have already extended the forwarding order several times ourselves so that no important mail is forgotten and leads to difficulties with the tax office, for example.
Conclusion: Deregistration from Germany
In conclusion, we can say that deregistration from Germany affects many legal and tax aspects. It is advisable to inform yourself beyond the scope of this article and to analyse your own situation carefully so as not to make any mistakes. We will be happy to put you in touch with our German tax consultant so that you can be on the safe side and all your questions are clarified.
Frequently asked questions on the topic
How can I deregister from Germany?
To deregister in Germany, you must go in person to the residents' registration office or citizens' office responsible for your place of residence. You will need a completed deregistration form, which can often be downloaded from the website of your city or municipality. You will also need your valid identity card or passport and any other documents.
What do I need to bear in mind when deregistering in Germany?
If you deregister in Germany, you should ensure that you cancel all contracts and subscriptions linked to your place of residence, such as electricity, water, telephone, internet and broadcasting licence fees. Simply deregistering from Germany has no clear impact on your tax status.
Where do I have to deregister when I leave Germany?
You must deregister at the residents' registration office or citizens' registration office in your current place of residence in Germany. In some cities or municipalities, you can also deregister online or by post, but this varies depending on the location and you should find out beforehand. Deregistration by post can take a few weeks.
When do I have to deregister if I move abroad?
The deadlines for deregistration are as follows:
- at the earliest one week (7 days) before moving out/migrating
- no later than two weeks (14 days) after moving out/emigrating

