Do I still pay tax in Germany after moving to Cyprus?
Short answer
On your worldwide income, as long as you keep a home in Germany that you can use, or stay there more than six months. Without either, only German-source income stays taxable in Germany, and the Germany–Cyprus tax treaty decides who taxes what.
If both countries treat you as resident, the treaty's tie-breaker looks first at where you have a permanent home, then at where your centre of vital interests is, then at where you usually stay.
German citizens who move to a low-tax country while keeping substantial economic interests in Germany can face extended limited tax liability for ten years. It is explained in the next answer.
Sources
- Einkommensteuergesetz, §1 (gesetze-im-internet.de) gesetze-im-internet.de
- Abgabenordnung, §8: Wohnsitz (gesetze-im-internet.de) gesetze-im-internet.de
- Abgabenordnung, §9: gewöhnlicher Aufenthalt (gesetze-im-internet.de) gesetze-im-internet.de
- Bundestag printed paper 17/6259: the Germany–Cyprus agreement and its text dserver.bundestag.de
Information, not advice. This answer describes the published rules as they stand on 12 October 2026, checked against the sources listed. Tax and residence rules depend on your own circumstances and change; check your position with a tax adviser qualified in Germany and in Cyprus before you act on it.
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