Non-Tax Resident vs. Naturalization/Daueraufenthalt-EU

[nbaztec 0]

Hello,

 

I went on the forum to research quite a bit if this scenario had already been answered, but I always found parts of it in multiple posts. Hence, I simply would like to consolidate the questions and ask the kind people on the forum for their opinions

 

My Situation:

I'm a non-EU expat residing in Germany for 5 years and 4 months now. I already possess a Niederlassungserlaubnis for 2 years. For more than a year, I'm living with my long-term gf in Hamburg. I mostly communicate with the Hamburg Welcome Center, due to my application qualifying towards their upper income limit.

 

Everything was going fine and dandy until I decided (due to personal reasons) to quit my (software engineer) job and try my hand at freelancing and focusing on clients outside the EU. Now lately, I've been thinking freelancing from Portugal (better Non-Habitual Resident tax rates and could enjoy nicer weather) for 2 years or so, effectively juggling my time between Portugal (7 months/tax-resident) and Germany (5 months). And since my gf still has University, we'd keep the rented apartment (both our names are on the agreement) and she'd be living in Hamburg, while both of us juggle between two locations depending upon the situation. From my side, I'd be majorly in Portugal, and she'd be in Germany.

 

The fact remains that I'll most definitely return to Germany and with a high probability reside here with my gf (and maybe later Frau). As such, I'd prefer not to make too many bureaucratic changes that might affect the latter part of my life. Some things being, my bank accounts, insurance provider, internet contract, etc. Ideally, I would've just like to leave the things/payments, etc. as is here, be a tax resident in Portugal for 2 years, and resume them after 2 years - but that's Utopia - if one is not a citizen and all.

 

Here comes the first issue - the Tax office - Would they be sufficiently convinced that I'm not longer a tax resident if I still have all my contracts here running? (I'm not using them for most part of the year) but wouldn't want to switch anything since my gf would still be living in the apartment.

 

And the second issue - The ABH - if I'm to do an Abmeldung, how would that affect my life, once I plan on re-registering in 2 years. From what I read on other posts, the Abmeldung is a necessity to not be a tax resident anymore. I'm planning to get a Daueraufenthalt-EU (I qualify on the conditions) just so at the very least it doesn't expire until 6 years and I still have the possibility to lead a "normal" life flying back and forth. However, if I understand correctly, once I'm not a tax resident of Germany, the Naturalization "clock" would be reset to 0, and I'd have to wait the 8 year (possibly 6 since I'd have German B2 by then) stipulated period before being eligible for Naturalization. I do have to add that given a choice, I'd probably opt to forego the Naturalization - already got used to living a "different" Ausländer life in Germany - mildly annoying, but can live with it. So still effectively possessing my Daueraufenthalt-EU once I become a tax resident in Germany.

 

Are there any gotchas that I should look out for in those two scenarios? And/Or are there any suggestions one would like to make, possibly even point to a suitable lawyer regarding this.

 

Thanks for reading and appreciate the replies!

[jeba 4,341]

Regarding taxes I´d consult with a "Fachberater für internationales Steuerrecht" specializing in Portugal (Abmeldung may not be sufficient to avoid tax liability). You´ll find them listed here: https://www.datev.de/kasus/Start?KammerId=BuKa&Suffix1=BuKaY&Suffix2=BuKaXY (click on "Fachberater..." and Portugal)