So? Feel like leaving the best Germany ever? In the meantime, it's very possible that you'll receive a questionnaire from the tax office. You might easily think: Oh, that's none of my business anymore, the whole mess...
Well... that's true “in itself”... but maybe you want or need to return to Germany at some point, whether for medical treatment (well... it's cheaper elsewhere, and not necessarily worse), or to visit family or friends.
And it would be very unpleasant if an arrest warrant or enforcement order were waiting for you at the airport. Here is some brief background information on these issues, because they are not as innocent as they seem at first glance. The tax office is clearly trying to trip you up here.
How long have you lived in the Federal Republic of Germany? This probably applies to everyone reading this text. The point here is to determine whether you have been paying taxes in Germany for at least 12 years, in which case different (less favorable) conditions apply to you with regard to exit taxation!
Since when (exact date) have you been abroad? This is particularly tricky in the case of short-term emigration during the year. For example, if you deregistered on December 31 of one year but did not arrive at your foreign residence (this is also relevant!) until January 2 of the following year, you will still have to file an income tax return in Germany for the following year!
Will you continue to use your current apartment or move to another apartment in Germany? The worst and most dangerous question! Definitely no, and also explain in a short essay WHY you no longer have an apartment in Germany... no keys, no place where your toothbrush is, no closet or box for clothes. Nothing. Nada. Any deviation from this line risks remaining liable for tax in Germany!
Have you also moved your personal and business life abroad (family, residence, spouse/children)? Here, the tax office is speculating that relatively close relatives (wife, children) live in Germany and can therefore be assumed to have their center of life (= tax liability!!) in Germany. The tax office is not interested in facts! It is only interested in gaps/weaknesses that it can use to hang you out to dry in order to collect more money. Therefore, move WITH your family or get divorced.
Background information on moving to Switzerland
Halten Sie sich weiterhin gegebenenfalls auch nur gelegentlich in Deutschland auf? Wenn ja, wie oft, an welchem Ort, aus welchem Anlass? In this case, definitely write “No, not planned,” preferably with a few lines explaining why. Note: There is no law that prohibits you from lying. Just don't get caught. And you can't know when filling out the questionnaire that a new situation will arise a few months after emigrating.
Have you already returned to the Federal Republic of Germany? When did you return? Do you intend to return? Divide it up. If the answer to the first part is yes, then any tax exemption in Germany is out of the question anyway. And therefore, simply answer the third part with “no.” No salmon like "If this and that changes, then maybe... or something like that... No.
Do you have German citizenship? It will probably be yes most of the time.
Were you entitled to child benefit before you moved away? This may be relevant because it could change when you move away.
Do you have assets in the United States (U.S. real estate, capital assets, shares in a company, etc.)? This is about disentanglement, or more precisely: the tax office wants to retroactively slap you with a bill and quickly charge you taxes for the value of these assets, especially companies (or shares in companies). Disentanglement = exit taxation is full of pitfalls. In a nutshell: if you have something like this, sell it! Or declare it at a low value... Anything is better than being assessed by the tax office. Believe me, you don't want that. And: you can sell a company for practically any value, even a very low one. You should just be prepared for questions that imply that you are still receiving maintenance or similar taxable benefits for it through the back door.
In which financial area is the most valuable part of your assets located? The tax office is again speculating on disentanglement, shareholdings, previously undeclared assets (and their origin...).
Do you earn income in Germany (e.g. from a domestic sole proprietorship/from renting out real estate/from domestic capital assets/from domestic investments in a partnership or corporation)? Unraveling, exit taxation.
Do you hold shares in a domestic or foreign corporation or cooperative? Unraveling, exit taxation.
Are you or have you been registered for tax purposes with another tax office in Germany?
Has a domestic authorized representative been appointed and, if YES, what is their name and address? Better: None! If nothing can be delivered to anyone in a legally secure manner, so much the better. Otherwise: The previous tax advisor can respond the fastest.
Please provide your bank details (for any refunds) within the Single Euro Payments Area. Caution! It is almost certain that this account will be checked to see if any unusual amounts have been transferred. It is better to open a separate account for this purpose. However, the tax office has access to a large number of accounts around the world...