Germany has a substantial and growing expatriate presence in Mauritius, drawn by the climate, safety and tax efficiency. For German citizens the move is very achievable — but Germany applies some of the strictest departure rules in Europe, so planning the tax side is essential.
Residency routes
- Retirement permit for those 50+, transferring at least USD 2,000 a month.
- Property investment from USD 375,000 in an approved scheme.
- Occupation permit for investors, professionals and the self-employed.
- Premium visa for remote workers.
The German exit rules to plan around
Two German rules matter most. First, Wegzugsbesteuerung (exit tax) can tax unrealised gains on shareholdings of 1% or more in a corporation when you give up German residence. Second, Germany’s extended limited tax liability (§2 AStG) can keep certain German-source income within the German net for up to ten years where someone moves to a low-tax jurisdiction and retains substantial economic ties. Germany also treats any dwelling that remains available to you as enough to keep you resident. None of this prevents a move — but it must be structured deliberately.
The Germany–Mauritius tax treaty
A double taxation agreement between Germany and Mauritius allocates taxing rights and prevents double taxation. Combined with Mauritius’ remittance basis and 0–20% rates, the outcome is efficient — provided you genuinely cease to be German-resident. Read our Mauritius tax residency guide, and coordinate with your German Steuerberater.
See the full moving to Mauritius guide and contact us to plan your relocation.
Can Germans move to Mauritius?
Yes. German citizens can relocate through the retirement, property-investment, occupation-permit or premium-visa routes. The practical challenge is German tax law rather than Mauritian immigration.
Does Germany have an exit tax?
Yes. Wegzugsbesteuerung can tax unrealised gains on shareholdings of 1% or more when you give up German tax residence, and extended limited tax liability under §2 AStG can keep some German-source income taxable for up to ten years after a move to a low-tax country. Take specialist advice before leaving.
Is there a Germany–Mauritius double taxation treaty?
Yes. Germany and Mauritius have a double taxation agreement that allocates taxing rights and prevents the same income being taxed twice.
Sources & further reading
Figures are summarised for general guidance and were correct at the time of writing; tax and immigration rules change, so we confirm the current position for your circumstances before you act.
More insights
Related reading
What the UK–Mauritius treaty covers — residence tie-breakers, dividends, interest, pensions and gains — and how it helps people and businesses.
How UK nationals are taxed after moving to Mauritius — leaving UK residence, UK-source income, the treaty and the Mauritian remittance basis.
The 183-day and 270-day tests, the domicile rule, the remittance basis for foreign income, and how to obtain a Tax Residence Certificate — explained clearly.
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