Moving from Germany to Spain in 2026: residence, taxes and capital

People move from Germany to Spain in different ways. A German or other EU citizen needs only a passport and registration. A third-country national with a German residence permit has three short routes that people coming from, say, Russia do not. For a wealthy family the hard part is not the paperwork but taxes: Germany taxes the very departure of shareholders, and Spain welcomes you with a wealth tax that Germany has not levied since 1997.

German or EU citizen: registration instead of a visa

A German citizen enters freely and registers within three months with the foreigners’ office or the police. The EU citizen certificate is issued on the spot. If you do not work in Spain, you must show sufficient means and health insurance covering all risks (RD 240/2007, art. 7). A spouse and children from third countries have the right to reside with you. The document itself is covered in our article on the NIE verde.

On 1 January 2025 there were 131,830 German citizens in Spain, and the number grows every year (INE). Most live in the Balearic Islands, 22,632, followed by the provinces of Barcelona, Santa Cruz de Tenerife, Alicante, Las Palmas and Málaga. Life on the most “German” island is covered in our article on moving to Mallorca.

A German residence permit: three short routes

Germany is in Schengen, and a German residence permit together with your passport lets you stay in Spain for up to 90 days in any 180 (Schengen Convention, art. 21). That is not enough for a permanent move, but a German permit holder has three routes shorter than an ordinary visa.

1. The digital nomad permit from inside Spain. The law allows people who are in Spain lawfully to apply (Law 14/2013, art. 74 quinquies). A stay on a German permit within 90 days is lawful, so you can apply to the UGE large companies unit without going back to Germany. The permit is for up to three years, the decision takes 20 days, the fee is 790-038. UGE has not issued specific guidance on this case: this is a reading of the law itself. The conditions are in our article on the digital nomad permit.
2. EU long-term resident. If you hold German Daueraufenthalt-EU status, no visa is needed. You apply at a Spanish consulate in Germany before moving or at the foreigners’ office in Spain no later than three months after entry. The answer comes within two months, and silence means refusal. Spain grants long-term residence straight away, not temporary residence, and the foreigner card is valid for five years (RD 1155/2024, arts. 179-180).
3. EU Blue Card. After 12 months in Germany with a Blue Card you can move to Spain for highly qualified work. You must apply for the Spanish card no later than one month after entry, and you may work from the moment you file a complete application (Law 14/2013, art. 71 bis; Directive 2021/1883, art. 21). You need a contract or firm offer for at least six months. More in our article on the Blue Card.

If none of these fits, the national visa remains. It is filed in person at the Spanish consulate for your place of residence: the consular section of the embassy in Berlin and the consulates general in Hamburg, Düsseldorf, Frankfurt, Stuttgart and Munich, each covering its own federal states (list of consulates).

Routes for people living on capital

The golden visa is gone: since 3 April 2025 all of its variants have been abolished (Organic Law 1/2025). What is left for investors is covered in our article on residence by investment.

Example. A family of three with Russian passports and German permits lives on portfolio income. For the non-lucrative visa they must show €3,600 a month, or €43,200 a year (Consulate General in Frankfurt). If the head of the family holds EU long-term resident status, no visa is needed at all: the same means and insurance are shown in the application to move. Policy requirements are in our article on health insurance.

The exit tax: Germany taxes a stake you never sold

This is the most expensive surprise for business owners. If you were a German tax resident for at least seven of the last twelve years and in the last five years held a stake of 1% or more in a corporation, a GmbH or AG, including a foreign one, leaving is treated as selling that stake at market value (§6 AStG; §17 EStG). Tax is charged on the gain even though nothing was sold and no money came in.

• Instalments, not deferral. Since 2022 there has been no open-ended deferral for moves within the EU. The tax can be paid in seven equal annual instalments without interest, usually against security.
• Gifts count too. Giving a stake to a child who already lives in Spain triggers the same tax.
• Returning cancels it. If you come back to Germany within seven years without selling the shares or paying out large dividends in the meantime, the tax falls away. The period can be extended by up to five more years.
• An annual notification to the Finanzamt is required; otherwise the full amount falls due at once.

The treaty gives Germany a second right. If you lived in Germany for five years or more and sell shares within five years of leaving, Germany may tax the gain accumulated while you lived there (Spain-Germany treaty, art. 13.7). Hence the rule: plan share sales and restructuring before you leave, not after.

What Germany keeps after you leave

• Inheritance and gift tax. A German citizen remains subject to it for five years after leaving (§2 ErbStG). The Spain-Germany treaty does not cover inheritance tax, so inheritances and gifts in those years are assessed under two systems. The Spanish side is covered in our article on inheritance tax in Spain.
• Extended limited tax liability. It applies only to German citizens, if the new country taxes income markedly lower than Germany and they keep substantial interests in Germany, such as shares, income or assets. It lasts ten years after leaving (§2 AStG). Ordinary Spanish rates generally do not meet that condition. Whether the Beckham regime counts as preferential taxation here, the law does not say directly, so it is calculated before the move.
• Deregistration (Abmeldung). No later than two weeks after moving out and no earlier than a week before (§17 BMG). Deregistering alone does not end tax liability: what counts for the tax office is where you have a home and where you habitually live.

Spain: residence from 1 January and wealth tax

Spain treats you as a tax resident if you spend more than 183 days in the country in a calendar year or if the centre of your economic interests is here. If your spouse and minor children live in Spain, you are presumed resident too (Personal Income Tax Law, art. 9). The tax period is the whole calendar year: a family that moves in the summer usually becomes resident for the entire year. If both countries claim you, the treaty decides: permanent home, centre of vital interests, habitual abode, nationality. More in our article on tax residency.

The main difference from Germany is wealth tax. A Spanish resident pays it on all assets wherever they are (Law 19/1991, art. 5). If the region has not set its own allowance, the base is reduced by €700,000, and the main home is exempt up to €300,000. On net wealth above €3,000,000 there is also the large fortunes tax, at 1.7%, 2.1% and 3.5%, extended with no end date (Law 38/2022). Regions differ widely, so choosing between Madrid, the Balearics and Valencia is a tax decision.

Accounts, securities and real estate in Germany above €50,000 in any group must be reported on Modelo 720 by 31 March of the following year (RD 1065/2007). More in our article on Modelo 720 and 721.

The Spain-Germany treaty: dividends, interest and the Beckham regime

The treaty was signed in Madrid on 3 February 2011 and has been in force since 18 October 2012 (BOE-A-2012-10212). For a Spanish resident:

• Dividends from a German company are taxed in Spain. Germany may withhold up to 15%, and the Spanish tax is reduced by the amount withheld.
• Interest is taxed only in the country where you live.
• Share sales are taxed in the seller’s country, with two exceptions: companies consisting more than half of real estate, and the five-year rule after leaving (art. 13.7).
• Real estate in Germany is taxed where it is located, both for income and for wealth tax.

The Beckham regime lets you pay 24% on income up to €600,000 and 47% above, in the year of the move and the following five years, provided you were not a Spanish resident in the previous five years (Personal Income Tax Law, art. 93). Foreign income other than salary and business income is not taxed in Spain, and wealth tax is due only on Spanish assets. But Germany comes with a caveat: anyone who opts for the Beckham regime cannot rely on articles 4 and 6 to 21 of the treaty, meaning its protection for residence, dividends, pensions and other income (protocol, point II). Whether it pays off for you is a matter of figures: the conditions are in our article on the Beckham Law.

Pensioners: German pension, healthcare and contributions

• A Deutsche Rentenversicherung pension is paid unchanged to another EU country. The Deutsche Post pension service must be told about the move at least two months in advance (Deutsche Rentenversicherung).
• Tax on the pension. A state pension is taxed in Spain. If it started being paid from 2015, the treaty allows Germany to withhold up to 5%, and for pensions first paid from 2030 up to 10%. The amount withheld is credited in Spain. Pensions of German civil servants are taxed only in Germany unless the pensioner is a Spanish national (treaty, arts. 17 and 18).
• Healthcare is provided in the Spanish system at Germany’s expense under form S1. German contribution periods count in Spain (Regulation 883/2004, arts. 6 and 24). What a Spanish pension would amount to is covered in our article on pensions in Spain.

Family, Kindergeld and driving licences

• Kindergeld stops if the whole family has moved and neither parent works in Germany or remains a German tax resident (§62 EStG). If one parent keeps working in Germany, the benefit may continue under EU coordination rules.
• German driving licences are valid in Spain and exchange is voluntary (DGT). Old licences with no expiry date must be renewed after two years of living in Spain. Licences issued from 19 January 2013 are valid for 15 years and are not caught by that rule (§24a FeV). More in our article on driving licences in Spain.

A moving plan for a wealthy family

1. 12 months ahead. Calculate the exit tax on your stakes, decide on companies, sales and dividends; check whether the Beckham regime is available and worthwhile given the treaty protocol.
2. 3 to 6 months ahead. Choose the route: EU citizen registration, the nomad permit, EU long-term resident, Blue Card or a visa. Gather criminal record certificates, statements and a policy.
3. When leaving. Abmeldung on time, notify the pension service and the Familienkasse, arrange form S1 if you are a pensioner.
4. The first year in Spain. Registration or the foreigner card, the Beckham application on time, the first income tax return and Modelo 720 by 31 March of the following year.

All residence routes are in our article on the Spanish residence permit, moving with children in our article on family reunification, and after five years comes permanent residence. A similar guide for those leaving Cyprus is in our article on moving from Cyprus to Spain.

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Frequently asked questions

Does a German citizen need a visa to move to Spain?

No. A German citizen enters freely and obtains the EU citizen certificate within three months. Those who do not work need sufficient means and health insurance.

Can I move to Spain on a German residence permit?

A German permit lets you stay in Spain for up to 90 days in any 180. To move you need Spanish status: the nomad permit, which can be requested from inside Spain, the EU long-term resident move, a Spanish Blue Card or a national visa.

What is the German exit tax?

If you lived in Germany for seven of the last twelve years and hold a stake of 1% or more in a corporation, leaving is treated as selling the stake at market value. The tax can be split into seven annual instalments without interest, usually against security.

Where is tax on a German pension paid?

In Spain. If the pension started being paid from 2015, the treaty allows Germany to withhold up to 5%, and that amount is credited in Spain. Pensions of German civil servants are taxed only in Germany.

Does Spain have a wealth tax?

Yes, unlike Germany. A resident pays it on worldwide assets, usually after a €700,000 allowance and up to €300,000 for the main home. Above €3,000,000 the large fortunes tax also applies.

Does the double taxation treaty apply under the Beckham regime?

Mostly not. Under the protocol to the Spain-Germany treaty, anyone who opts for the Beckham regime cannot rely on articles 4 and 6 to 21, including those on dividends and pensions.

Do I have to exchange my German driving licence?

No, exchange is voluntary. Old licences with no expiry date must be renewed after two years of living in Spain, while licences issued from 2013 for 15 years remain valid until they expire.

Sources

• RD 240/2007; Schengen Convention, art. 21; Law 14/2013, arts. 71 bis and 74 quinquies; RD 1155/2024, arts. 62, 179-181; Directive (EU) 2021/1883
• Spanish consulates in Germany; Consulate General in Frankfurt: non-lucrative visa; Organic Law 1/2025
• §6 AStG; §2 AStG; §17 EStG; §2 ErbStG; §17 BMG; §62 EStG; §24a FeV
• Spain-Germany double taxation treaty; Personal Income Tax Law, arts. 9 and 93; Law 19/1991; Law 38/2022; RD 1065/2007
• Regulation 883/2004; Deutsche Rentenversicherung: moving abroad as a pensioner; DGT: EU licences in Spain; INE: population by nationality