What should a good tax adviser point out when I leave Germany to the United Arab Emirates?

Eight points from the country profile for United Arab Emirates. Each says why it matters for your meeting.

Holding period

– (tax-free 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.

Standard rate on crypto gains

0 % (no income tax for individuals); corporate tax (since 2023) of 9 % only on business profits above AED 375,000, for example for crypto activity on a scale requiring a commercial license (large-scale professional mining, trading for third parties) Which type of income applies to your transactions determines the actual rate. The standard rate alone says little.

Classification under § 2 AStG

Yes (low-tax test practically always met) 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 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 (none has ever existed) Without a treaty, German extended unlimited inheritance tax liability for German nationals can still matter for years after leaving.

Registration after the move

No separate registration obligation, for lack of personal income tax Deadlines and penalties for registration affect you from the first day in the destination country.

Tax residency certificate

For treaty purposes, generally only after 183 days of physical presence You need proof of residency to support your position towards the German tax office and the destination country.

DAC8/CARF

CARF agreement signed in July 2025; data collection from 1 January 2027, first exchange in 2028 (reporting year 2027); around a year behind the EU timeline (DAC8) 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 United Arab Emirates 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 United Arab Emirates, and what happens to positions I sell or buy back before the move?
4. Which type of income does United Arab Emirates apply to my transactions (sale, swap, staking, lending), and at what rate?
5. Does United Arab Emirates 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 United Arab Emirates, and what happens if I am late?
8. When and how do I get a tax residency certificate for United Arab Emirates?
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?