🇩🇪 Beckham by nationality · Germany

Beckham Law for Germans

Beckham almost always wins on the Spanish side. Whether it wins overall comes down to one thing in your home country. And we tell you which thing, up front.

See your Spanish-side saving →Check if you qualify

The honest version

If you're an employee or digital nomad without a significant German company stake, Beckham is usually a clean win. If you hold shares in a GmbH, watch out: leaving Germany can trigger Wegzugsteuer (exit tax, §6 AStG) on the latent gain in those shares. Beckham does not avoid it, because it's a German charge on leaving, not a Spanish one. The Spanish saving is still real; we just model both sides so there's no surprise.

1 · Your home-country tax

What Spain doesn't switch off

For an employee or digital nomad without a significant company stake, moving to Spain under Beckham is typically a clean win: salary at the flat 24% against German progressive rates (up to 42%–45% + Soli) is a real, direct saving.

The problem appears for those who hold shares in a company, typically a GmbH.

2 · Treaty & residence certificate

The cross-border plumbing

Standard Spain–Germany treaty. Germany also has extended limited tax liability rules that can keep reaching certain German-source income after emigration. Worth watching if you keep economic interests in Germany.

Applies to everyone, not just Germany

Spain's tax authority may decline to issue you a tax-residence certificate "for treaty purposes" while you're under the Beckham regime (DGT V2918-17, V2195-22). That can affect how Germany gives you relief from double taxation. It's manageable, but it's exactly the kind of thing we check before you opt in.

3 · The one thing

Wegzugsteuer: the German exit tax (§6 AStG)

When you cease to be a German tax resident, anyone holding a significant stake in a company (classic threshold ≥1%, e.g. GmbH shares) can be subject to an exit tax on the latent gain in those shares, taxed as if sold on the day you move, even if you sell nothing. Beckham does NOT avoid Wegzugsteuer: it's a charge from the country you leave (Germany), not the one you arrive in (Spain). The Spanish IRPF saving is still real, but you should enter Spain knowing Germany can bill you for leaving.

4 · Who it wins for

Is it a win for you?

✅ Clear win

Employee / digital nomad without a significant German company stake.

⚠️ Depends

GmbH shareholder near the threshold → model the exit cost alongside the Spanish saving.

🛑 Careful

Significant GmbH stake → Wegzugsteuer can be substantial; lawyer review before deciding.

The Spanish side

Your saving inside Spain

This shows the Spanish side only: the flat 24% vs ordinary IRPF. Your net cross-border saving is modelled with you; we never promise a number we haven't checked against your home country.

Gross annual salary (€)

Where will you live?

Your country of origin (optional)

Orientative estimate on Spanish-source employment income, using 2025-2026 state and regional IRPF brackets (AEAT). The Beckham regime allows no personal allowances; foreign passive income is generally not taxed in Spain under the regime. Final figures are confirmed and signed by a tax advisor (AEDAF member). What's the break-even? →

€–

estimated saving per year

Beckham (24%)€–

Ordinary IRPF€–

Enter your salary to see your saving.

If you hold shares in a company, Germany’s exit tax (Wegzugsteuer) can apply when you leave. Beckham does not avoid that, though the Spanish saving is still real. Beckham for Germans →

Filed & signed by a bar-admitted lawyer · ICALI nº 4643

Juan Bertomeu

Lawyer · ICALI nº 4643

Reviews and signs your case; handles the legal side and appeals.

Daniel Bertomeu

Tax advisor · AEDAF nº 06838 · APAFCV nº 3080

Models your combined home-country + Spain position before you commit.

Get your combined position modelled.

Spain plus your home country, so the saving on paper is the saving in your pocket.

Start with the free checker

Figures are indicative and depend on your full personal and cross-border situation; a colegiado reviews and confirms every case. Sources cited with date (art. 93 LIRPF; DGT V2918-17, V2195-22; and the home-country rules referenced above). This is not, by itself, tax or legal advice.