Moving to Germany from UK 2026 -- Visa, Tax, Healthcare and Cost of Living

Last reviewed: 26 April 2026

Moving to Germany from UK became significantly more complex after Brexit; since 1 January 2021, UK nationals are third-country nationals under German immigration law and must apply for a German residence permit (Aufenthaltserlaubnis) to live and work in Germany for more than 90 days in any 180-day period. The free-movement rights that UK nationals previously enjoyed as EU citizens ended on 31 December 2020; UK nationals who were legally resident in Germany before 31 December 2020 retain protected rights under the EU-UK Withdrawal Agreement (WA). Moving to Germany from UK for new arrivals from 2021 onwards requires advance planning of the appropriate visa and residence permit pathway. For the UK tax residency rules that govern your UK tax position when you leave for Germany, see our UK tax residency guide. For managing UK banking arrangements from Germany, see our UK expat banking guide.

Germany is the largest economy in the EU and the most common destination for UK nationals relocating for European employment; approximately 100,000 UK nationals held German residence permits as of 2024 per BAMF (Bundesamt für Migration und Flüchtlinge -- Federal Office for Migration and Refugees, bamf.de) statistics. The BAMF administers German immigration policy and publishes guidance on all residence permit categories for third-country nationals including UK nationals post-Brexit. German income tax (Einkommensteuer) is administered by the Bundeszentralamt für Steuern (BZSt, bzst.de) and state-level Finanzämter; the UK-Germany double taxation convention (2010, gov.uk/guidance/germany-double-taxation-convention-tax-treaty) governs double taxation on cross-border income. EUR 1 is approximately £0.84 at April 2026 (ECB reference rate at ecb.europa.eu).

Visa and residence permit pathways post-Brexit

UK nationals who wish to live and work in Germany for more than 90 days in any 180-day period must obtain a German residence permit (Aufenthaltserlaubnis). The main pathways available to UK nationals post-Brexit, administered by BAMF (bamf.de): the EU Blue Card (Blaue Karte EU) -- for skilled workers with a university degree and a job offer with a minimum salary of EUR 43,800 per year (2025 threshold, published annually by BAMF); or EUR 34,200 per year in shortage occupations (IT, healthcare, engineering). The EU Blue Card grants a 4-year residence permit (or for fixed-term contracts, the contract duration plus 3 months); after 21 months with the Blue Card and B1 German language proficiency, or 33 months without language requirement, permanent residence (Niederlassungserlaubnis) can be applied for. Alternative pathways: Job Seeker Visa (valid 6 months, allows job search in Germany; must demonstrate qualifications and sufficient funds); Self-Employment Visa (Selbständige Tätigkeit, for those establishing a business in Germany); Family Reunion (for spouses and children of German citizens or German PR holders). Pre-2021 UK nationals in Germany with WA protected rights should carry their British Residence Document issued under the WA; BAMF at bamf.de publishes the specific procedures for WA-protected UK nationals.

German income tax: rates and residency rules

German income tax (Einkommensteuer) is administered by the Bundeszentralamt für Steuern (BZSt, bzst.de) and the Finanzamt in each Länder (state). German tax residency is determined by the presence of a registered address (Wohnsitz) in Germany or by habitual abode (gewöhnlicher Aufenthalt, defined as 183 days or more per year in Germany). German tax residents are taxed on worldwide income (subject to the UK-Germany DTC). German income tax rates for 2025 (BZSt, bzst.de): 0% on income up to EUR 12,084 (Grundfreibetrag, the basic tax-free allowance); 14-42% on income EUR 12,085-277,825 (progressive scale with the rate entering at 14% and rising to 42%); 45% (Reichensteuer, the top rate) above EUR 277,826. In addition: the Solidaritätszuschlag (solidarity surcharge) of 5.5% on the income tax liability applies above certain thresholds (only for higher earners since 2021 reforms; households earning above approximately EUR 66,000 per year per Destatis, destatis.de). Church tax (Kirchensteuer) of 8-9% of the income tax liability applies to members of registered religious bodies who have not formally withdrawn (Kirchenaustritt). A UK professional earning EUR 80,000 per year in Germany pays approximately EUR 22,000-25,000 in combined income tax plus solidarity surcharge.

Healthcare in Germany: GKV vs PKV

Germany has a dual health insurance system: statutory health insurance (gesetzliche Krankenversicherung, GKV) for employees earning below the Versicherungspflichtgrenze (the threshold above which private insurance is an option), and private health insurance (private Krankenversicherung, PKV) for those above the threshold or self-employed. The Versicherungspflichtgrenze for 2025 is EUR 73,800 per year (approximately £62,000) per the Federal Ministry of Health (bundesgesundheitsministerium.de). Employees earning below EUR 73,800 per year are mandatorily enrolled in GKV; their GKV contribution is split between employee and employer (employee contribution: approximately 7.3% of gross salary plus an additional Länder-dependent Zusatzbeitrag of approximately 1.7%, total approximately 9% in 2025). GKV covers comprehensive healthcare: GP, specialist, hospital, prescription, and most preventive care. Above EUR 73,800 per year, employees can opt out of GKV and purchase PKV; PKV premiums depend on age, health status, and the level of cover chosen. Typically, a healthy 35-year-old earns a PKV premium of approximately EUR 400-700 per month (approximately £336-£588) for comprehensive private cover. UK nationals arriving in Germany should register with a GKV provider within 3 months of employment; failure to enrol can result in backdated contributions liability.

Banking in Germany: Schufa and account opening

German banking is dominated by three large banks (Deutsche Bank, Commerzbank, and DZ Bank), the savings bank network (Sparkassen), and cooperative banks (Volksbanken/Raiffeisenbanken); all regulated by the Bundesbank (Deutsche Bundesbank, bundesbank.de) and BaFin (Bundesanstalt für Finanzdienstleistungsaufsicht, bafin.de). UK nationals opening a German bank account face two practical challenges unique to Germany: the Schufa credit registry and the Anmeldung (residence registration) requirement. Schufa (Schutzgemeinschaft für allgemeine Kreditsicherung, schufa.de) is Germany’s consumer credit bureau; most German banks check Schufa before opening an account. UK nationals newly arrived in Germany have no Schufa history, which some banks treat as a risk factor; however, the EU Payment Accounts Directive (implemented in Germany via the Zahlungskontengesetz) requires banks to provide a basic payment account (Basiskonto) to any EU resident including UK nationals with valid German residence registration. An Anmeldung (official address registration at the local Einwohnermeldeamt) is required before a German bank account can be opened at most traditional banks; the Anmeldung is obtained within 2 weeks of moving into permanent accommodation by registering in person at the local registration office. N26 (n26.com) and Revolut offer digital German bank accounts without an Anmeldung for initial account opening; the Bundesbank at bundesbank.de provides information on Germany’s banking system.

Cost of living in Germany: Berlin and Munich vs UK cities

Germany’s cost of living varies significantly by city; Munich is Germany’s most expensive city and broadly comparable to London on rent, while Berlin is significantly cheaper than London. Statistisches Bundesamt (Destatis, destatis.de) publishes German CPI and household expenditure data; at April 2026 (EUR/GBP approximately 0.84): a 1-bedroom apartment in central Berlin costs approximately EUR 1,200-1,700 per month (approximately £1,010-£1,430); in Munich approximately EUR 1,800-2,500 per month (approximately £1,510-£2,100). Against London’s approximately £2,000-£2,800 for a 1-bedroom city centre (ONS, ons.gov.uk), Berlin is significantly cheaper; Munich is broadly comparable. German grocery prices are approximately 10-20% cheaper than UK for most staples (Destatis CPI data). German public transport (Deutsche Bahn, local U-Bahn and S-Bahn in major cities) is efficient and reasonably priced; a Berlin monthly transport pass (Deutschlandticket) costs EUR 58 per month (approximately £49) -- significantly cheaper than London’s Zone 1-2 monthly Travelcard at approximately £216. German statutory healthcare contributions (GKV at approximately 9% of salary) are lower than UK NI contributions (12% up to UEL, 2% above) for most salary levels.

Employment and common pitfalls when moving to Germany

Germany’s labour market has strong demand for skilled workers in IT, engineering, healthcare, and manufacturing; the government’s "Fachkräftemangel" (skilled worker shortage) is well-documented in Destatis (destatis.de) labour market data. UK professional qualifications must be recognised by the relevant German authority: doctors register with the relevant Länder Approbationsbehörde; engineers with the Ingenieurkammer; solicitors/lawyers cannot practise German law without German qualification (Anwaltszulassung). The BAMF’s Recognition in Germany portal at anerkennung-in-deutschland.de provides a recognition database for UK qualifications. Common pitfalls when moving to Germany from UK: failing to complete Anmeldung (residence registration) within 2 weeks of moving into permanent accommodation (required for banking, tax number (Steuer-ID), and social security enrolment); not registering with a GKV health insurer within 3 months of employment (risks backdated contributions); underestimating the German bureaucracy complexity in German language -- government correspondence, employment contracts, tenancy agreements, and tax filings are typically in German only; and not accounting for the German Rundfunkbeitrag (broadcasting contribution, currently EUR 18.36 per month per household, approximately £15.42, charged regardless of whether the household uses public broadcasting). The gov.uk/foreign-travel-advice/germany page and BAMF at bamf.de are the authoritative UK and German government sources for UK nationals in Germany.

This article is for general information only and does not constitute tax, legal, financial or immigration advice. Rules and rates change; verify with the primary sources cited or consult a qualified adviser before acting.

FAQ

Do UK nationals need a visa to move to Germany after Brexit?

Yes. Post-Brexit, UK nationals are third-country nationals in Germany; stays exceeding 90 days in any 180-day period require an Aufenthaltserlaubnis (residence permit). The EU Blue Card (Blaue Karte EU) is the main route for skilled workers with a university degree and a German job offer (minimum salary EUR 43,800/year for 2025; EUR 34,200 in shortage professions). UK nationals who were legally resident in Germany before 31 December 2020 retain WA protected rights. BAMF at bamf.de is the authoritative source for all German immigration procedures.

What are German income tax rates?

German income tax (Einkommensteuer) rates for 2025 (BZSt, bzst.de): 0% up to EUR 12,084 (Grundfreibetrag); 14-42% on EUR 12,085-277,825 (progressive scale); 45% (Reichensteuer) above EUR 277,826. The Solidaritätszuschlag (5.5% of tax liability) applies to higher earners. Church tax (Kirchensteuer, 8-9% of tax liability) applies to members of registered religious bodies. A UK professional earning EUR 80,000 per year in Germany pays approximately EUR 22,000-25,000 in combined income tax plus solidarity surcharge.

What is the difference between GKV and PKV health insurance in Germany?

GKV (statutory health insurance, gesetzliche Krankenversicherung) is mandatory for employees earning below EUR 73,800 per year (2025 Versicherungspflichtgrenze); contributions are approximately 9% of gross salary split between employee and employer. PKV (private Krankenversicherung) is available to those earning above EUR 73,800/year or who are self-employed; PKV premiums for a healthy 35-year-old run approximately EUR 400-700 per month. GKV provides comprehensive coverage; PKV typically offers faster specialist access and better hospital accommodation.

How do I open a bank account in Germany as a UK national?

Complete the Anmeldung (official address registration at the local Einwohnermeldeamt) within 2 weeks of moving into permanent accommodation; this is required by most German banks. Traditional banks check Schufa (Germany’s credit bureau); UK nationals with no German Schufa history may face initial refusals. The EU Payment Accounts Directive requires banks to offer a Basiskonto (basic payment account) to all EU residents. Digital banks (N26, Revolut) offer German accounts with simpler onboarding for new arrivals. The Deutsche Bundesbank (bundesbank.de) provides information on German banking regulation.

Is the UK State Pension uprated for UK nationals living in Germany?

Yes. Germany is an EU member state with a reciprocal social security arrangement with the UK under the EU-UK Trade and Cooperation Agreement; the UK State Pension is uprated annually for German residents by the triple-lock mechanism. This is a significant advantage over non-reciprocal countries (Australia, New Zealand, Canada) where the State Pension is frozen. The gov.uk/state-pension-if-you-retire-abroad page confirms Germany’s uprated pension status. German Rentenversicherung contributions made during German employment also accrue towards a German state pension.

Can I use my UK driving licence in Germany?

Yes, a UK driving licence is valid in Germany indefinitely for UK nationals who were UK-resident before Brexit (for those who obtained their licence in the UK before 31 December 2020, no exchange is required under the WA). For new UK arrivals post-January 2021, Germany recognises UK licences for driving; UK nationals establishing German residency should check the current BAMF/KBA (Kraftfahrtbundesamt) guidance on licence exchange requirements as a third-country national. The gov.uk/foreign-travel-advice/germany page confirms current UK licence validity in Germany at April 2026.

Sources

1. BAMF -- German residence permits, EU Blue Card criteria and Withdrawal Agreement rights (verified 26 April 2026)
2. BZSt (Bundeszentralamt für Steuern) -- German income tax rates and Steuer-ID registration (verified 26 April 2026)
3. Destatis (Statistisches Bundesamt) -- German CPI, labour market and household expenditure data (verified 26 April 2026)
4. Deutsche Bundesbank -- German banking system regulation and payment accounts (verified 26 April 2026)
5. GOV.UK -- UK-Germany Double Taxation Convention (2010) (verified 26 April 2026)