Checklist Checklist · Legal position 08/2026

What do I need to watch when leaving Germany with bitcoin to the United Arab Emirates? Checklist

This checklist walks you through leaving Germany with bitcoin and other crypto assets to the United Arab Emirates: before you leave, during the move, afterwards and in the long term. The points rely on the country profile for United Arab Emirates (legal position 08/2026).

The essentials

Leaving Germany does not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of United Arab Emirates.
Holding period: – (tax-free regardless of holding period)
Section 2 AStG classification: Yes (low-tax test practically always met)
The list is not advice on an individual case; the tax law of the destination country is for an adviser on the ground to assess.

Before you leave

What to clarify while you are still resident in Germany.

Check the holding period in the destination country. – (tax-free regardless of holding period).
Sort your holdings. Which positions have reached the German one-year period (section 23 EStG), which are at a gain, which at a loss? Wallet by wallet, by acquisition date.
Clarify the section 2 AStG classification. Yes (low-tax test practically always met).
Check business assets and company shares. Tokens held as business assets (section 16(3a) EStG) and shares in a company (section 6 AStG) are treated differently on leaving than bitcoin held privately.
Export transaction histories. All exchanges and wallets, including accounts that may be closed later.

During the move

Actually give up the German home. Deregistering alone does not end unlimited tax liability.
Mind residency in the year of departure. Unlimited German tax liability only ends once residence and habitual abode are actually given up. Without a DTT, the tie-breaker cascade is missing: if the German home still exists at the time of a sale, the gain stays taxable in Germany. Recommended: actually and demonstrably give up the German home before a sale.
Registration in the destination country. No separate registration obligation, for lack of personal income tax.
Document the move. Keep the handover report, final bills and travel records.

After the move

Tax residency certificate. For treaty purposes, generally only after 183 days of physical presence.
Note in the destination country. Method and filing: For private individuals, FIFO, LIFO, or average price doesn't arise, since without a taxable gain there's no calculation of gain. No separate registration obligation, for lack of personal income tax.
Prepare the German tax return for the year of departure. Even with a move partway through the year, a return generally still has to be filed.
Document new positions cleanly. Record purchase date, price and wallet allocation from the start.
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)

Long term

What becomes relevant later with residency, moving on and returning.

Exit taxation in the destination country. No.
Inheritance tax treaty. No (none has ever existed).
After more than ten years. Nothing changes over time for income tax purposes. On the German side, though, something significant does change: extended limited tax liability is time-limited and ends ten years after the end of the year in which unlimited tax liability ended; after that, only ordinary limited tax liability remains, which requires a domestic source of income (current position).
Moving on to a third country. The UAE triggers no tax. Extended limited tax liability is reassessed annually: moving to a country that isn't a low-tax country and where the person is taxed normally can end it for that period; moving to another low-tax country, it generally continues to apply.
Returning to Germany. Extended limited tax liability ends automatically; unlimited tax liability applies again. The original acquisition cost and acquisition date remain decisive: if a position has been held for longer than a year in total, a later sale is tax-free under § 23 EStG, regardless of whether, and for how long, extended limited tax liability applied in the meantime.

Questions about leaving Germany to the United Arab Emirates

What should I clarify first when leaving Germany with bitcoin to the United Arab Emirates?

First the holding period and the section 2 AStG classification: – (tax-free regardless of holding period). Yes (low-tax test practically always met). Registration and the tax residency certificate follow.

Do I have to register to the United Arab Emirates?

No separate registration obligation, for lack of personal income tax. Details and exceptions are in the country profile.

Does leaving Germany trigger tax on my bitcoin?

For crypto held as private assets, leaving does not itself trigger German tax. It is different for business assets (section 16(3a) EStG) and company shares (section 6 AStG).

Responsible for content: Matthias Steger, German certified tax advisor (Steuerberater), author of "Krypto-Steuern und Auswandern" (in German).
Legal position: country data 08/2026 (status of the book). The figures are abridged and are not advice on an individual case. The tax law of the destination countries and immigration law are outside our German advisory scope. Where this English text and the German text differ, the German text prevails.

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