Since 1 January 2026, men between 17 and 45 years of age must obtain permission from the Bundeswehr if they want to go abroad for more than three months. The paragraph governing this, § 3 para. 2 of the Military Service Act, has existed for decades. What has changed is only the scope of application: the Military Service Modernization Act of 19 December 2025 amended § 2 para. 3 WPflG so that § 3 now applies in peacetime, no longer only in a state of tension or defense.

Since the rule went public in the press, clients have been asking me: Do I now have to file an application before I move to Dubai, Cyprus or Portugal? The sober answer first: at present, nobody has to submit anything. Pistorius has publicly clarified that the permission remains suspended as long as military service is voluntary. In tax terms, the whole discussion changes nothing anyway. You should not ignore the paragraph, though, because the suspension depends on a security policy assessment that can shift.

The legal basis: § 3 para. 2 WPflG and the amendment effective 1 January 2026

The wording of § 3 para. 2 sentence 1 WPflG is clear: “Male persons must, after reaching the age of 17, obtain permission from the competent career center of the Bundeswehr if they wish to leave the Federal Republic of Germany for more than three months.”

Until the end of 2025, the rule applied only in a state of tension or defense. The Military Service Modernization Act, promulgated in Federal Law Gazette Part I 2025 No. 370, reworded § 2 para. 3 WPflG and has since listed a catalog of provisions that apply permanently. § 3 is in this catalog. Since 1 January 2026, the permit requirement has therefore been applicable peacetime law.

The age limit of 45 years results from the general conscription rule in § 3 para. 1 WPflG. For reserve officers and non-commissioned officers, military service liability continues until the age of 60, and in a state of tension or defense until the age of 65. Women are not subject to military service under Art. 12a of the Basic Law and are therefore not affected by § 3 para. 2 WPflG.

When does the permission requirement apply?

The paragraph has three triggers:

• A planned stay abroad of more than three months at a time

• A stay that is intended to last beyond an already approved period

• A stay initially shorter that is later extended beyond three months

This applies to a permanent move to Dubai or Cyprus just as much as to a sabbatical in Southeast Asia or a job with a foreign subsidiary. A student’s semester abroad also formally falls under it.

Under § 3 para. 2 sentence 2 WPflG, permission is to be granted insofar as the male person is not liable to be called up for military service. As long as no mandatory military service exists, nobody is scheduled for call-up. The Bundeswehr therefore has to grant permission in practice almost every time.

The reality: Pistorius clarification and administrative directive

After public criticism, Federal Minister of Defence Boris Pistorius clarified that the Bundeswehr is currently not requesting permissions. As long as military service remains voluntary, the permission is to be deemed “granted.” The ministry is working on an administrative directive for practical handling.

For my clients, this means that nobody submits an application to the career center. The obligation is effectively suspended. The catch: the suspension depends on a political assessment, not on the statutory text. If compulsory military service is introduced or the security situation worsens, § 3 para. 2 WPflG applies in full again immediately.

Tax perspective: The military law situation changes nothing. The tax issues remain.

The permission requirement under the WPflG is not a tax law issue. It changes neither the end of unlimited tax liability nor exit taxation or treaty issues. § 3 para. 2 WPflG affects men between 17 and 45, i.e. exactly the age group that in my practice most often thinks about moving abroad. The tax topics below are the really expensive ones.

1. Relinquishing residence under § 8 AO and § 1 para. 1 EStG

Unlimited income tax liability ends when residence or habitual abode in Germany is given up. What matters is not deregistration with the residents’ registration office, but the actual abandonment of the apartment within the meaning of § 8 AO. Anyone who keeps and can use their German apartment remains subject to unlimited tax liability – even if they leave the country for more than three months.

2. Exit taxation under § 6 AStG

Anyone holding shares in a corporation and moving abroad must check whether exit taxation applies. Since 2022, the following applies: a minimum holding of 1 percent (under § 17 EStG) or acquisition costs above 500,000 euros triggers a deemed disposal at fair market value. Deferral over seven years is possible, but it is tied to security and annual reporting obligations.

3. Exit taxation on investment funds and ETFs (since 1 January 2025)

§ 19 para. 3 InvStG extends exit taxation to investment fund units if the acquisition costs are at least 500,000 euros or at least 1 percent of the fund units are held. For special investment funds under § 49 para. 5 InvStG, the rule applies without a threshold.

4. Extended limited tax liability under § 2 AStG

German nationals who move to a low-tax country and who were subject to unlimited tax liability for at least five of the ten years before moving are subject to extended limited tax liability for ten years after the move. A low-tax country is typically the UAE. The rule covers certain German-source income beyond ordinary limited tax liability.

5. Double taxation agreement or not

Whether there is a DTA with the destination country determines how Germany and the new country of residence divide taxing rights. There is no DTA between Germany and the UAE. Between Germany and Cyprus, Portugal, Spain, Italy or Switzerland, there are agreements with different rules on dividends, interest, capital gains and pensions. The assessment is individual.

Practical steps for emigrating in 2026

The combination of military law and tax planning results in the following checklist for men up to 45 years of age who are planning to emigrate:

• Check the age limit: Anyone who has reached the age of 45 is regularly no longer liable for military service. § 3 para. 2 WPflG then no longer applies. Special rules apply to reservists and former short-service soldiers.

• Permission procedure currently not required: As long as the administrative practice of the Federal Ministry of Defence does not require an application, none is needed. Check the situation again before departure, as the ministry’s position can change.

• Document the relinquishment of residence properly: De-registration with the residents’ registration office is an indicator, but not decisive. What matters is the actual abandonment of the apartment: terminate the lease, remove furniture, no de facto continued use by family.

• Check exit taxation: Do you hold shares in a corporation or fund units worth 500,000 EUR or more? Then calculate under § 6 AStG and § 19 para. 3 InvStG. Prepare a deferral application before the move takes place.

• Exclude extended limited tax liability: For a destination country with low taxation (UAE, Monaco, Bahamas, etc.), check whether § 2 AStG applies. Anyone who has to tax German income under this rule for ten years often has less tax advantage than expected.

• Analyze the DTA: For countries with a DTA, check the specific rules on dividends, interest, capital gains and pensions. For countries without a DTA (UAE, Monaco), be clear: Germany retains unlimited taxing rights as long as tax liability exists.

• Coordinate the timing: Ideally, move at the end or beginning of the year to have clean assessment periods. Deregistration, termination and the actual move-out should coincide.

What happens if the administrative directive is withdrawn?

The current suspension of the permission requirement is tied to the voluntary nature of military service. If the Bundestag decides on compulsory military service or the security situation worsens, this justification falls away. Then § 3 para. 2 WPflG applies in full.

In that case, a man up to 45 would have to file an application with the competent career center before departure and wait for the permission. Legally, the permission is to be granted as long as no concrete call-up is pending. But bureaucracy takes time. Anyone already abroad in such a situation must obtain the permission retroactively, otherwise a violation of the WPflG may be threatened.

Criminal consequences: § 44 WPflG provides penalties for certain breaches of duty. An intentional breach of the permission requirement under § 3 para. 2 WPflG is punishable as an administrative offense under § 45 WPflG and subject to a fine. Practice on this has been sparse since the suspension of conscription in 2011.

Special case: Men already living permanently abroad

For German men who had already moved abroad before 1 January 2026 and given up their residence in Germany, § 3 para. 2 WPflG formally also applies. By its wording, however, the rule is aimed at men who want to leave Germany, i.e. at emigration, not at the state of living abroad.

Anyone who is already living abroad and only occasionally returns to Germany (to visit family, on vacation) does not need to obtain permission. Re-establishing a residence in Germany and then leaving again could, however, trigger the rule. For returnees from Dubai or similar destinations, this should be taken into account when planning a return.

Frequently asked questions

Does the permission requirement also apply to dual nationals?

Yes. The decisive factor is German nationality. Anyone who also has another nationality remains liable for military service under German law and is therefore covered by § 3 para. 2 WPflG.

Do I need to obtain permission before a six-month business trip?

Under current administrative practice, no. If the permission requirement were activated in full effect, the business trip would also require permission. The permission would then have to be in place before departure.

Does the permission requirement affect exit taxation?

No. Exit taxation under § 6 AStG is triggered solely by the end of unlimited tax liability in Germany. Whether a military-law permission exists is irrelevant for tax law.

Can the Bundeswehr effectively prevent my departure?

Under current law, no. Permission is to be granted as long as no concrete call-up is pending. A travel ban is the exception and would only be conceivable in a state of tension or defense. The permission is not checked at the border.

What happens to my pension insurance when I move abroad?

German statutory pension insurance remains unaffected. Rights already earned do not lapse. Voluntary continued contributions are possible to a limited extent when moving to non-EU countries. Payment abroad is governed by agreements or the national rules of the destination state.

Do the rules also apply to students on a semester abroad?

Yes. A six-month semester abroad is, by definition, subject to permission. Under the current administrative practice, no specific application is required. Universities and exchange organizations will, however, adjust their information sheets.