Alright guys, I did some research and got some first responses from the companies mentioned above.
Although I'm only relating to Germany right now, this might be applicable to similar (high-tax) EU countries, too! However, I strongly advise you to additionally research about your home country!
So let's start.
When moving from Germany to a low-tax country like Malta, Cyprus etc. you first have to cut all ties but you also have to give up your German company (if you got one) unless it becomes just a Holding of your new offshore corporation(s)/structure(s). Since I don't have a German company myself I won't and can't︀ even go any further in detail.
Secondly, you need to stay in your new country︁ for at least 12 months. Staying abroad for less than 12 months - only if︂ you want to return to Germany permanently again though - could potentially bring some huge︃ troubles since the German government would treat you as a temporarily emigrated person. That being︄ said, you would have to pay German taxes even if you weren't located in Germany︅ for the last 12 months. Ofcourse, you are allowed to travel in this time, but︆ the point is you really need to live in your new country for quite some︇ time IF you will sooner or later return to Germany permanently again.
Regarding the 183-days-rule,︈ this rule only applies once you're living abroad for more than 12 months else it︉ won't protect you.
Scenario 1: Relocating from Germany to Malta for 1 1/2 years (18︊ months), then relocating back to Germany due to let's say the lack of single women︋ in Malta. Speaking of this scenario, you have fulfilled the minimum stay and won't have︌ to pay any additional taxes when returning. However, make sure that you can prove your︍ past permanent stay on Malta just in case the German government wants additional explanations/proofs about︎ your situation (=> 183-days-rule kicks in => prepare yourself for a lot of paperwork)!
Scenario 2: Relocating from Germany to Cyprus for 11 months, then relocating back to Germany due️ to let's say the lack of cloudy days in Cyprus. Speaking of this scenario, you didn't fulfill the minimum stay so you're basically just gambling. Most of the times the German government will ask you to pay additional taxes in such cases. Don't ever gamble against a government.
Next point is renting/buying real estate in different countries while living abroad. Alright so that's as tricky as the minimum stay I just explained. Again, you better live abroad for quite some time first (speaking of the 12 months minimum) before creating new ties to Germany. You can basically rent/buy real estate in ANY country, just keep︀ in mind you can (and high likely will) be asked by those countries you rent/buy︁ real estate in for proofs of your centre of life (=> 183-days-rule). So as soon︂ as you start investing into real estate, you got to have your s**t together and︃ prepare for alot of paperwork.
Scenario 1: Renting a flat in Germany for let's say︄ the purpose of having a 2nd stay or just a holiday home. Assuming you already︅ have fulfilled your minimum stay in Malta. Speaking of this case, you will constantly have︆ to prove your centre of life still is in Malta. You could even travel all︇ year long - as long as you can prove you don't stay in Germany for︈ more than 182 days - but that would be hell of a lot of paperwork︉ though.
Scenario 2: Buying a house in Germany for investment purposes. Assuming you already have︊ fulfilled your minimum stay in Cyprus. In this case you can either use your house︋ as a 2nd stay/holiday home, which will simply result in the same paperwork massacre mentioned︌ in scenario 1, or you're renting it out. Now this is where the fun begins.︍ Renting out won't result in a loss of your tax advantages either, but the money︎ gained through your investment (doesn't matter if you're gaining rental fees or re-selling the house️ for a higher price) will always be subject to German taxation. So besides hiring a new secretary for your paperwork you should also consider hiring another German-based tax consultant in this case.
So generally speaking, you can rent or even buy as many properties in as many different countries as long as you've got your s**t together (absolved minimum stay, constantly collecting and providing proof of centre of life) without losing your tax advantages. Just make sure you got yourself a good bunch of new secretaries and as many tax consultants as there are countries you're connected with.
I will add another post tomorrow regarding︀ the non-dom status and potential offshore structures, which might be more interesting for most of︁ you.
Stay tuned. 😎
