What should a good tax adviser point out when I leave Germany to Singapore?

Eight points from the country profile for Singapore. Each says why it matters for your meeting.

Holding period

– (no capital gains tax; for private investors generally regardless of holding period) It helps decide whether a sale before or after the move makes sense for tax purposes. That should be worked out with your numbers, not answered in general terms.

Regular rate on crypto gains

0 % (private). If classified as a trade or business: progressive schedule up to 24 % (individuals) or 17 % corporate tax Which type of income applies to your transactions determines the actual rate. The standard rate alone says little.

Classification under § 2 AStG

Yes*: based on a rough calculation, Singapore could be a low-tax country. *Own calculation, no final official confirmation Whether section 2 AStG applies depends not only on the country but also on nationality, earlier tax liability and substantial economic interests in Germany.

Crypto exit tax

No (for privately held crypto assets) A country may tax itself when you move on or change status. That belongs in the planning before you move.

Inheritance tax treaty with Germany

No Without a treaty, German extended unlimited inheritance tax liability for German nationals can still matter for years after leaving.

Registration after the move

No reliable finding Deadlines and penalties for registration affect you from the first day in the destination country.

Tax residency certificate

Certificate of Residence issued strictly retroactively, only after the 183 days in the previous calendar year have passed You need proof of residency to support your position towards the German tax office and the destination country.

DAC8/CARF

CARF: data collection from 1 January 2027, first data exchanges in 2028 Reports from platforms can make your declarations verifiable later. Find out who reports what.

Questions you can ask. Good answers are specific and name their basis.

1. In your assessment, does Singapore count as a low-tax country under section 2 AStG, and what calculation is that based on?
2. Which of the conditions of section 2 AStG apply to me and which do not?
3. How will my existing holding period be counted in Singapore, and what happens to positions I sell or buy back before the move?
4. Which type of income does Singapore apply to my transactions (sale, swap, staking, lending), and at what rate?
5. Does Singapore have an exit tax if I move on later, and how would it apply to my holdings?
6. What happens if I return to Germany, and can the same gain be taxed twice?
7. Which registration duties and deadlines apply in Singapore, and what happens if I am late?
8. When and how do I get a tax residency certificate for Singapore?
9. How do I prove residency abroad to the German tax office, and which documents do I collect from today?
10. Who advises me on the law of the destination country, and how do you coordinate with that adviser?
11. Which reports (DAC8, CARF) concern my platforms, and what follows for my declarations?
12. What should I definitely not do before the move?