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Reader question: Can Ukrainians get dual nationality in Germany?

Most non-EU citizens who want to become naturalised German citizens have to give up their existing passport first. Do the same rules apply to Ukrainians?

Published: 23 September 2022 17:05 CEST
Ukrainian passport
A Ukrainian citizen holds their passport in the queue for asylum support in Germany. Photo: picture alliance/dpa | Jens Büttner

Before Russia’s invasion of Ukraine, people with Ukrainian citizenship were treated much like most other third-country nationals: according to Germany’s strict rules on dual nationality, the vast majority were asked to give up their existing passport before naturalising as a German.

However, the outbreak of war on Ukrainian soil has complicated matters significantly. 

Firstly, the majority of Ukrainians who have come to Germany over the past year have arrived as refugees. At the latest count, almost a million refugees had travelled to Germany from Ukraine in 2022 – though some of these may now have returned home.

German immigration law specifies a number of exceptions to the dual nationality ban. One of these stipulates that asylum seekers can keep their existing nationality if they choose to naturalise in Germany. That means that Ukrainian refugees would automatically qualify for dual nationality – as long as they meet other requirements for citizenship, such as at least six years of continued residency and B1 German language skills.

READ ALSO: German citizenship: Can people who apply before the law changes get dual nationality?

Most recently, however, the Interior Ministry passed a further significant change to the law. On September 6th, the ministry agreed to waive the requirement to give up previous nationalities for Ukrainian citizens applying for a German passport. This change applies to all Ukrainians who fit the requirements for citizenship – not just refugees.

The reasoning behind the change is that the government assumes that, given the current conflict, it’s likely to be impossible for Ukrainians to give up their citizenship.

Understandably at a time of war, numerous aspects of everyday bureaucracy have been put on hold in Ukraine. That means that applications to renounce Ukrainian citizenships are currently not being processed at all.

In situations like these, where an application to give up a previous citizenship is not likely to be granted – or is likely to be refused – Germany has another exception in place. In such cases, citizenship offices are required to allow the applicant to become a naturalised German without requiring them to dispense with their previous nationality. 

When is the best time to apply?

According to the Interior Ministry, the relaxed rules for Ukrainians will only apply as long as the conflict continues. That means that, if the situation stabilises and authorities begin processing applications to renounce citizenship again, Germany may well decide to tighten up its rules once more.

That means that it could be advisable for Ukrainians who are eligible to apply for German citizenship to submit their application as soon as possible.

However, it’s also worth mentioning that the government is currently planning to relax the dual nationality rules across the board.

Though it’s unclear when this will take place, it is believed to be a priority project for the SPD-led Interior Ministry, which could mean that citizenship rules are liberalised within a matter of months.

That would mean that everyone could be entitled to hold multiple nationalities in Germany, regardless of their original citizenship.

For more information on the upcoming changes to dual nationality and citizenship rules, see our explainers below: 

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READER QUESTIONS

EXPLAINED: Do I have to declare income from foreign sources on my German tax return?

If you're a resident in Germany, you will typically have to declare and pay tax on your worldwide income. But there may be some exceptions in certain cases.

Published: 3 May 2024 11:11 CEST
EXPLAINED: Do I have to declare income from foreign sources on my German tax return?

If you’re filling in a German tax return, you are generally legally required to declare and pay tax on all income you earn – wherever in the world you earn it. This is true even if you keep the money abroad.

In most cases, your worldwide income is subject to what’s called “unlimited tax liability” – which means that there’s no exemptions or discounts on your taxes for money earned abroad – whether its from work or capital gains like the sale of stocks. This is generally even true if Germany doesn’t have a Double Taxation Agreement (DTA) with the other country in question.

If, however, Germany does have a DTA – some of your tax might end up getting limited in Germany. This is generally providing that you’ve paid it in the other country.

For example, the US may apply a withholding tax to payments made to you for freelance services you provide in the US, for example. In this case, the DTA between Germany and the US would allow you to submit documentation proving that you’ve already paid tax on this payment in the US. That’ll prevent you from having to pay tax again in Germany on the amount that actually gets wired to your account.

READER QUESTION: How can I find a German tax advisor?

Who has a double taxation treaty with Germany?

Germany has concluded double taxation agreements with numerous – but not all – countries and territories. You can check out the German government’s dropdown menu here to see which countries are on the list.

German residents earning money in other EU countries should still check this list, as certain tax provisions may be unique to the two countries in question.

READ ALSO: Everything you need to know about paying taxes in Germany

What about rental income?

As a general rule, rental income is taxed in the country where the property is located, meaning you don’t have to declare or pay it in Germany. There are some notable exceptions – for example if the property is located in Spain. In this case, you would report this income in Germany.

What about inheritance?

Some double taxation agreements have clauses that specifically govern what tax rules there are around inheritance that a German resident might get from abroad.

In general, the inheritor will still have to pay inheritance tax in Germany, but could see their tax liability reduced if tax already has to be paid abroad.

There are also other exceptions possible, such as if a child receives a property in their parent’s will and then proceeds to live in it for at least 10 years after they acquire it. In this case, they may not need to pay any tax on it.

In certain complicated cases – or if you have any doubt – it may be a good idea to seek out the services of a professional tax advisor who can make sure you don’t get in trouble with the Finanzamt (tax office). 

READ ALSO: Do foreigners owe tax in Germany on money that is inherited from overseas?

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