ARTICLE
20 August 2026

Leaving Germany For Cyprus In 2026: Exit Tax, Yellow Slip & Non-Dom (By A Cyprus Lawyer)​ (Video)

German entrepreneurs and high earners face substantial tax burdens through corporate tax, trade tax, solidarity surcharge, and dividend tax. Relocating from Germany to Cyprus presents a strategic opportunity to optimize tax obligations, but the process involves navigating complex requirements including exit tax calculations, yellow slip procedures, and Cyprus's non-dom regime. Understanding these legal and tax implications is essential for anyone considering this international move in 2026.
Cyprus Tax
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Moving from Germany to Cyprus is one of the most effective relocation and tax planning moves available to German entrepreneurs, GmbH shareholders, investors and high earners who want to keep more of what they build without losing it to corporate tax, trade tax, the solidarity surcharge and dividend tax.

In this video, we explain why German founders and families are choosing Cyprus, how the German and Cyprus tax systems actually compare with a real worked example, how the Yellow Slip works as an EU citizen, how Cyprus tax residency and the Non-Dom regime apply from 2026, how to set up a Cyprus company with real substance, the German side you cannot ignore including deregistration and the exit tax (Wegzugsteuer), the correct sequence to do it all in, and the most common and most expensive mistakes German entrepreneurs make.

At Philippou Law Firm, we advise international founders, investors and families throughout every stage, including Cyprus residency and Non-Dom applications, company formation and substance, tax and treaty analysis, banking support, and coordination with German tax advisers on deregistration and the exit tax.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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