Niederlassung in Paraguay für Deutsche Unternehmer
Wegzugssteuer, Exit-Tax und das territoriale Steuersystem: Was Sie wissen müssen
Warum immer mehr Deutsche nach Paraguay schauen
Germany's combined tax and social security burden is among the highest in the OECD. For entrepreneurs and high earners, the effective rate including solidarity surcharge (Solidaritätszuschlag), church tax (Kirchensteuer), and health insurance contributions can exceed 50% of gross income.
Top income tax rate
The German income tax rate (Einkommensteuer) reaches 45% at €277,826 (2025), plus 5.5% solidarity surcharge. Combined with Kirchensteuer (8-9%), the top rate exceeds 47%.
Wealth tax debates
Political parties continue to push for reintroduction of Vermögensteuer (wealth tax) on net assets above €1-2 million. While not yet enacted, the risk is real and growing.
Abgeltungsteuer on capital gains
Flat 25% tax (plus solidarity and church tax = ~28%) on all investment income: dividends, capital gains, crypto profits. No exemption for long-term holdings of non-substantial shares.
For a German entrepreneur earning €150,000 in combined income (salary + dividends + capital gains), the total tax and social contribution burden typically exceeds €55,000-65,000 per year. In Paraguay, the same income structure would result in near-zero taxation on foreign-sourced components.
Die Wegzugssteuer (Exit-Tax): Wann sie gilt, wann nicht
Germany's exit tax (§ 6 AStG — Außensteuergesetz, and § 17 EStG for substantial shareholdings) is one of the most important considerations for any German entrepreneur planning to relocate. Understanding when it applies — and when it doesn't — is critical.
| Scenario | Exit Tax Applies? | Details |
|---|---|---|
| 1% shareholding in a GmbH | No | Below the 1% threshold — no deemed disposition applies under § 6 AStG |
| 5%+ shareholding in a GmbH | Yes | Deemed disposition at market value. Tax on unrealized gains deferred for 5 years (payment security required) |
| Sole proprietorship (Einzelunternehmen) | No exit tax | No deemed disposition for sole proprietorships. But: business assets may be subject to regular taxation on relocation |
| Crypto / stock portfolio | No exit tax | No deemed disposition for personal investment portfolios. Only § 17 EStG shares (1%+) trigger exit tax |
| Real estate in Germany | N/A | German property is always taxable in Germany regardless of your residency (limited tax liability) |
Important: Deferral options
Under § 6 AStG, exit tax on substantial shareholdings can be deferred for up to 5 years. You must provide security (Sicherheitsleistung) to the Finanzamt. If you relocate to an EU/EEA country, the deferral is automatic. For Paraguay (non-EU), you must actively apply and provide collateral. We coordinate with German Steuerberater to manage this process.
Wie Paraguays territoriales Steuersystem für Deutsche funktioniert
Germany taxes worldwide income for residents (Welteinkommensprinzip). Paraguay taxes only Paraguayan-source income (Territorialitätsprinzip). Once you establish tax residency in Paraguay and properly exit the German system, the following income becomes tax-free:
0% tax in Paraguay on:
- Remote work for non-Paraguayan clients
- Dividends from foreign companies
- Capital gains from foreign stocks/crypto
- Rental income from foreign properties
- Pension income from German sources
- Freelance income from non-Paraguayan clients
10% tax in Paraguay on:
- •Business income from Paraguayan clients
- •Services rendered physically in Paraguay
- •Rental income from Paraguayan properties
- •Capital gains from Paraguayan assets
Still taxed in Germany:
- •Income from German real estate
- •German-source dividends (withholding tax)
- •German pension (limited tax liability)
Deutsche Banken und BaFin-Compliance
German banks (Deutsche Bank, Commerzbank, Sparkassen, Volksbanken) operate under strict BaFin (Bundesanstalt für Finanzdienstleistungsaufsicht) regulations. When you relocate to a non-CRS jurisdiction like Paraguay, your German bank will likely take action.
What typically happens with German bank accounts
- Account restrictions: Most German banks restrict or close accounts for non-residents. Sparkassen and Volksbanken are particularly strict — they typically require German residency to maintain an account.
- BaFin reporting: Any account movement above €10,000 is reported. Moving large sums to Paraguay may trigger a BaFin compliance review.
- Deutsche Bank / Commerzbank: International divisions may allow you to maintain an account with non-resident status, but fees increase significantly.
- N26 / Wise: Digital banks are more flexible with residency changes but have their own restrictions for certain countries. N26 does not support Paraguayan residency.
LEALTIS advantage: We help you open accounts at Paraguayan banks with full compliance documentation. We also coordinate with European banking partners to maintain necessary financial infrastructure for your business operations.
Zeitplan für deutsche Staatsbürger
Phase 1: Vorbereitung
Kostenlose Beratung, Dokumentensammlung, Besprechung mit deutschem Steuerberater bzgl. Exit-Tax und Abmeldung
Phase 2: Residenzantrag
SUACE-Antrag über LEALTIS, Polizeiliches Führungszeugnis (apostilliert), Geburtsurkunde (apostilliert), Passkopie
Phase 3: Ankunft in Paraguay
Carnet de Extranjería abholen, Wohnung mieten, Bankkonto eröffnen (LEALTIS begleitet Sie)
Phase 4: Steuerlicher Umzug
Abmeldung beim Einwohnermeldeamt in Deutschland, letzte Steuererklärung, Bescheinigung der SET über steuerliche Ansässigkeit
Phase 5: Erstes volles Jahr
Erstes vollständiges Steuerjahr als Nicht-Resident in Deutschland. Steuererklärung in Paraguay (LEALTIS übernimmt)
Rechtlicher Hinweis
Diese Seite dient ausschließlich Informationszwecken und stellt keine Steuer- oder Rechtsberatung dar. Die deutsche Steuergesetzgebung ist komplex, insbesondere die Wegzugsbesteuerung (§ 6 AStG) und die beschränkte Steuerpflicht. LEALTIS empfiehlt dringend, vor Entscheidungen einen qualifizierten deutschen Steuerberater (Steuerberaterkammer) hinzuzuziehen.
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