{"id":1010301,"date":"2026-05-03T12:50:26","date_gmt":"2026-05-03T10:50:26","guid":{"rendered":"https:\/\/ekosphere.me\/tax-trap-german-shares-and-%c2%a7-2-astg\/"},"modified":"2026-06-10T19:50:16","modified_gmt":"2026-06-10T17:50:16","slug":"tax-trap-german-shares-and-%c2%a7-2-astg","status":"publish","type":"page","link":"https:\/\/ekosphere.me\/en\/tax-trap-german-shares-and-%c2%a7-2-astg\/","title":{"rendered":"Tax trap German shares and \u00a7 2 AStG"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1010301\" class=\"elementor elementor-1010301 elementor-1006647\" data-elementor-post-type=\"page\">\n\t\t\t\t<main class=\"elementor-element elementor-element-d744594 e-flex e-con-boxed e-con e-parent\" data-id=\"d744594\" data-element_type=\"container\" data-e-type=\"container\" id=\"content\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d509101 elementor-widget__width-initial elementor-widget elementor-widget-html\" data-id=\"d509101\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<figure class=\"ek-hero-image\">\r\n  <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/01\/ulcinj-investieren.webp\" alt=\"Tax trap German shares - relocation to Montenegro with German securities account structure and review of Section 2 AStG\" width=\"1792\" height=\"1024\" decoding=\"async\">\r\n<\/figure>\r\n\r\n<main id=\"content\">\r\n  <section class=\"ek-hero\" aria-labelledby=\"ek-hero-title\" lang=\"de\">\r\n    <div class=\"ek-hero__inner\">\r\n      <h1 id=\"ek-hero-title\">Tax trap German shares: <span class=\"ek-heading-break\">check &sect; 2 AStG when moving to Montenegro<\/span><\/h1>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  Anyone moving from Germany to Montenegro and retaining German shares, dividends, real estate, shareholdings or other German benefits should not only plan the move from an organizational perspective. The decisive factor is whether there are still tax links in Germany after the move and whether Section 2 AStG needs to be examined professionally. \r\n      <\/p>\r\n\r\n      <ul class=\"ek-list\">\r\n        <li><strong>Objective: to<\/strong> make German tax ties visible before moving away.<\/li>\r\n        <li><strong>Audit trail:<\/strong> Relocation &rarr; Residency &rarr; Germany-related matters &rarr; Deposit and asset structure &rarr; Tax consultant audit.<\/li>\r\n        <li><strong>Benefit:<\/strong> no premature assumption that deregistration, foreign custody account or Montenegro residence alone is sufficient.<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-toc-title\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <nav class=\"ek-faq ek-faq--toc\" aria-labelledby=\"ek-toc-title\">\r\n        <details id=\"ek-toc\">\r\n          <summary id=\"ek-toc-title\"><span>Table of contents<\/span><\/summary>\r\n          <div class=\"panel\">\r\n            <ol class=\"ek-toc-list\">\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-steuerfalle-risiko\">Why German equities can be a warning signal when moving away<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-steuerfalle-pruefmassstab\">What actually needs to be checked under Section 2 AStG<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-steuerfalle-depot\">Why the broker location does not decide<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-steuerfalle-dba\">Montenegro, DTA and tax residency<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-steuerfalle-ablauf\">Procedure of the preliminary examination<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-steuerfalle-geeignet\">For whom the preliminary assessment makes sense - and for whom not<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-steuerfalle-programme\">Formats &amp; price range<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-faq-steuerfalle-title\">FAQ: Tax trap German shares and Montenegro<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-kontakt-daten\">Contact &amp; Office in Ulcinj<\/a><\/li>\r\n            <\/ol>\r\n          <\/div>\r\n        <\/details>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-steuerfalle-risiko\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-steuerfalle-risiko\">Why German equities <span class=\"ek-heading-break\">can be a warning signal<\/span> when moving away<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  German shares are not automatically a tax problem. However, they show that moving away for tax purposes should not be viewed solely in terms of residence, deregistration and new address. Anyone who continues to hold German income, assets or investments needs an orderly audit before moving.  \r\n      <\/p>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  The key question is not: \"Where is my securities account?\" But rather: What economic interests still exist in Germany after the departure, what income does this generate and how is the <a href=\"https:\/\/ekosphere.me\/steuerliche-ansaessigkeit-montenegro\/\">tax residency in Montenegro<\/a> actually documented? \r\n      <\/p>\r\n\r\n      <ul class=\"ek-list ek-list--success\">\r\n        <li><strong>Deregistration of residence:<\/strong> This does not automatically end all tax links with Germany.<\/li>\r\n        <li><strong>Securities account structure:<\/strong> German shares, dividends and planned sales must be recorded separately.<\/li>\r\n        <li><strong>Germany-related:<\/strong> Real estate, investments, pensions, rents and commercial interests belong in the same overview.<\/li>\r\n        <li><strong>Montenegro setup:<\/strong> Residence, living situation, center of life and local structure must match the actual relocation.<\/li>\r\n      <\/ul>\r\n\r\n      <p class=\"ek-note warn\">\r\n  This content is not tax advice. ekosphere structures the preliminary review, organizes documents and coordinates local Montenegro steps. The tax assessment is carried out by qualified tax consultants or specialist lawyers.  \r\n      <\/p>\r\n\r\n      <div class=\"ek-card__cta\">\r\n        <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20habe%20Ihre%20Seite%20zum%20Thema%20Steuerfalle%20deutsche%20Aktien%20und%20Wegzug%20nach%20Montenegro%20gelesen%20und%20m%C3%B6chte%20meine%20Ausgangslage%20kurz%20schildern.%20Bitte%20setzen%20Sie%20sich%20mit%20mir%20in%20Verbindung.\" rel=\"noopener\" target=\"_blank\">\r\n          <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n          <span>Briefly describe the initial situation<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-steuerfalle-pruefmassstab\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-steuerfalle-pruefmassstab\">What <span class=\"ek-heading-break\">actually needs to be checked<\/span> under Section 2 AStG<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  &sect; Section 2 AStG relates to extended limited tax liability and requires an overall assessment. This includes, among other things, previous tax liability in Germany, nationality, residency after departure, possible low taxation and significant economic interests in Germany. \r\n      <\/p>\r\n\r\n      <div class=\"ek-grid ek-grid--2\">\r\n        <div class=\"ek-card\">\r\n          <h3>Person and departure<\/h3>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Nationality and previous tax liability in Germany<\/li>\r\n            <li>Date of giving up residence and actual departure<\/li>\r\n            <li>Residence and center of life after the move<\/li>\r\n            <li>Documentation of the relocation to Montenegro<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"ek-card\">\r\n          <h3>References to Germany<\/h3>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>German shares, dividends and planned sales<\/li>\r\n            <li>German real estate, rents, bonds and investments<\/li>\r\n            <li>commercial or corporate interests in Germany<\/li>\r\n            <li>Ratio of German values to total assets and total income<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <p class=\"ek-note\">\r\n  The legal bases are &sect; 2 AStG and &sect; 49 EStG. ekosphere deliberately does not link to these sources here as a self-service route, but uses them as a basis for checking the structured preparation of the tax consultant meeting. \r\n      <\/p>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap ek-services-block\" aria-labelledby=\"ek-steuerfalle-depot\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-steuerfalle-depot\">Why the broker location <span class=\"ek-heading-break\">does not decide<\/span><\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  A foreign broker can make sense from an organizational point of view. However, it does not automatically answer the tax question. The issuer, type of income, disposals, residency, domestic assets and the entire structure after the departure are important for the audit.  \r\n      <\/p>\r\n\r\n      <div class=\"ek-process\">\r\n        <section aria-labelledby=\"ek-depot-phase-1\">\r\n          <h3 id=\"ek-depot-phase-1\">Enter depots<\/h3>\r\n          <p>\r\n  Banks, brokers, custody locations and accounts are documented. The location is recorded, but not evaluated in isolation. \r\n          <\/p>\r\n        <\/section>\r\n\r\n        <section aria-labelledby=\"ek-depot-phase-2\">\r\n          <h3 id=\"ek-depot-phase-2\">Separate positions<\/h3>\r\n          <p>\r\n  German shares, foreign shares, funds, investments, dividends and sales are separated. Only then does the tax audit become concrete. \r\n          <\/p>\r\n        <\/section>\r\n\r\n        <section aria-labelledby=\"ek-depot-phase-3\">\r\n          <h3 id=\"ek-depot-phase-3\">Prepare exam<\/h3>\r\n          <p>\r\n  Deposit overviews, income, acquisition values, planned sales and other German references are prepared in such a way that a tax advisor can carry out a targeted review.\r\n          <\/p>\r\n        <\/section>\r\n      <\/div>\r\n\r\n      <div class=\"ek-card__cta\">\r\n        <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20meine%20Depotstruktur%20vor%20dem%20Wegzug%20nach%20Montenegro%20einordnen%20lassen.%20Bitte%20kontaktieren%20Sie%20mich%20zur%20weiteren%20Abstimmung.\" rel=\"noopener\" target=\"_blank\">\r\n          <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n          <span>Clarify securities account structure<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-steuerfalle-dba\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-steuerfalle-dba\">Montenegro, DTA <span class=\"ek-heading-break\">and tax residency<\/span><\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  Montenegro must not be treated as a country without a double taxation agreement for tax purposes. The Federal Ministry of Finance lists Montenegro in the country-related information and documents the continued validity of the German-Yugoslavian double taxation agreement in relation to Montenegro. \r\n      <\/p>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  However, this does not automatically solve the individual case. DTA issues, actual residency, German source of income and a possible application of Section 2 AStG must be examined together. Errors arise above all when tax planning, residence status and actual lifestyle diverge.  \r\n      <\/p>\r\n\r\n      <ul class=\"ek-list ek-list--success\">\r\n        <li><strong>Residency:<\/strong> Residence situation, stay, center of life and proof must match.<\/li>\r\n        <li><strong>DTA question:<\/strong> The agreement is relevant, but does not replace an examination of the specific tax case.<\/li>\r\n        <li><strong>Residual commitment:<\/strong> Shares, real estate, bonds, rents and investments belong in a complete overview.<\/li>\r\n        <li><strong>Specialist examination:<\/strong> The final tax assessment belongs to the tax consultant or specialist lawyer.<\/li>\r\n      <\/ul>\r\n\r\n      <p class=\"ek-note\">\r\n  If you are preparing to <a href=\"https:\/\/ekosphere.me\/steuerlicher-wegzug\/\">move away for tax purposes<\/a>, you should not deal with tax issues, residence, housing situation and supporting documents separately.\r\n      <\/p>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-steuerfalle-ablauf\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-steuerfalle-ablauf\">Process of the preliminary audit: <span class=\"ek-heading-break\">from the exit plan to the tax basis<\/span><\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  A meaningful audit does not start with conjecture, but with complete information. ekosphere collects and organizes the facts in such a way that tax consultants, specialist lawyers or banks do not have to reconstruct a case from scattered individual pieces of information. \r\n      <\/p>\r\n\r\n      <div class=\"ek-process\">\r\n        <section aria-labelledby=\"ek-ablauf-phase-1\">\r\n          <h3 id=\"ek-ablauf-phase-1\">Phase 1 - Record departure and Montenegro setup<\/h3>\r\n          <p>\r\n  Planned departure, residence status, stay in Montenegro, housing situation, local structure and continuing ties to Germany are examined.\r\n          <\/p>\r\n          <p><strong>Result:<\/strong> clear case outline instead of scattered individual details.<\/p>\r\n        <\/section>\r\n\r\n        <section aria-labelledby=\"ek-ablauf-phase-2\">\r\n          <h3 id=\"ek-ablauf-phase-2\">Phase 2 - Organize assets and income<\/h3>\r\n          <p>\r\n  German shares, dividends, sales, real estate, rents, pensions, investments and other income are recorded separately.\r\n          <\/p>\r\n          <p><strong>Result:<\/strong> Overview of tax-relevant Germany-related income.<\/p>\r\n        <\/section>\r\n\r\n        <section aria-labelledby=\"ek-ablauf-phase-3\">\r\n          <h3 id=\"ek-ablauf-phase-3\">Phase 3 - Preparing for the examination<\/h3>\r\n          <p>\r\n  The documents are prepared in such a way that Section 2 AStG, DTA issues, residency and possible structuring steps can be professionally examined.\r\n          <\/p>\r\n          <p><strong>Result:<\/strong> verifiable basis for decision, tax consultant discussion and implementation.<\/p>\r\n        <\/section>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-steuerfalle-geeignet\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-steuerfalle-geeignet\">For whom the preliminary assessment makes sense - and for whom not<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  The preliminary check is intended for people who are seriously preparing their move to Montenegro and do not want to overlook any connections to Germany. It does not replace tax advice, but makes it better prepared and more targeted. \r\n      <\/p>\r\n\r\n      <div class=\"ek-grid ek-grid--2\">\r\n        <div class=\"ek-card\">\r\n          <h3>Suitable for<\/h3>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Persons planning to move to Montenegro<\/li>\r\n            <li>Clients with German shares, investments, real estate or current German income<\/li>\r\n            <li>Entrepreneurs, shareholders and investors with a connection to Germany<\/li>\r\n            <li>People who want to prepare documents properly for tax consultants or specialist lawyers<\/li>\r\n            <li>Cases in which residence, domicile, custody account, bank and local structure must be considered together<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"ek-card\">\r\n          <h3>Not suitable for<\/h3>\r\n          <ul class=\"ek-list ek-list--negative\">\r\n            <li>Requests for binding tax advice without a tax consultancy mandate<\/li>\r\n            <li>Blanket statements such as \"deregistration is enough\" or \"Montenegro is automatically tax-free\"<\/li>\r\n            <li>Cases without transparent information on assets, income and portfolio structure<\/li>\r\n            <li>Tax savings models without actual residency and documented implementation<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <p class=\"ek-note warn\">\r\n  ekosphere accompanies structure, documentation, local Montenegro steps and coordination. Legal or tax advice is not part of this service. \r\n      <\/p>\r\n\r\n      <p class=\"ek-note\">\r\n  Depending on the initial situation, <a href=\"https:\/\/ekosphere.me\/steuern-montenegro-2026\/\">taxes in Montenegro<\/a> and a <a href=\"https:\/\/ekosphere.me\/aufenthaltserlaubnis\/\">residence permit in Montenegro<\/a> may also be part of the same preparation.\r\n      <\/p>\r\n\r\n      <div class=\"ek-card__cta\">\r\n        <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20kl%C3%A4ren%2C%20ob%20eine%20Vorpr%C3%BCfung%20zu%20meinem%20Wegzug%20nach%20Montenegro%20sinnvoll%20ist.%20Bitte%20melden%20Sie%20sich%20bei%20mir.\" rel=\"noopener\" target=\"_blank\">\r\n          <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n          <span>Classify projects<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap-tight\" aria-labelledby=\"ek-steuerfalle-programme\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-steuerfalle-programme\">Formats &amp; price range<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text ek-text-block\">\r\n  Selection according to audit requirements, complexity and status of departure - from structured entry to coordinated preparation for tax advisor, bank, residence and local implementation in Montenegro.\r\n      <\/p>\r\n\r\n      <div class=\"ek-services-grid\">\r\n        <article class=\"ek-card\">\r\n          <h3>Strategic initial meeting<\/h3>\r\n          <p class=\"ek-sub\">Video call<\/p>\r\n          <p class=\"ek-price\"><strong>150,00 &euro;<\/strong><\/p>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>60 minutes<\/li>\r\n            <li>1 - 3 participants<\/li>\r\n            <li>DE \/ EN \/ MNE<\/li>\r\n            <li>Move away, Montenegro target image and German references<\/li>\r\n            <li>Determine next audit trail<\/li>\r\n          <\/ul>\r\n          <div class=\"ek-card__cta\">\r\n            <a class=\"ek-btn ek-btn--whatsapp\" href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20ein%20strategisches%20Erstgespr%C3%A4ch%20zum%20Wegzug%20nach%20Montenegro%20und%20zu%20meinen%20Deutschland-Bez%C3%BCgen%20buchen.%20Bitte%20setzen%20Sie%20sich%20mit%20mir%20in%20Verbindung.\" rel=\"noopener\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Book an initial consultation<\/span>\r\n            <\/a>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-card\">\r\n          <h3>Document &amp; risk precheck<\/h3>\r\n          <p class=\"ek-sub\">Remote Screening<\/p>\r\n          <p class=\"ek-price\"><strong>450,00 &euro;<\/strong><\/p>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Document list and upload check<\/li>\r\n            <li>Structuring of securities accounts, German shares and domestic income<\/li>\r\n            <li>List of questions for tax consultants and specialist lawyers<\/li>\r\n            <li>Classification of recognizable red flags<\/li>\r\n            <li>Check logic for the next step<\/li>\r\n          <\/ul>\r\n          <div class=\"ek-card__cta\">\r\n            <a class=\"ek-btn ek-btn--whatsapp\" href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20den%20Dokumenten-%20und%20Risiko-Precheck%20zu%20deutschen%20Aktien%20und%20Deutschland-Bez%C3%BCgen%20anfragen.%20Bitte%20kontaktieren%20Sie%20mich%20zur%20weiteren%20Abstimmung.\" rel=\"noopener\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Book Precheck<\/span>\r\n            <\/a>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-card\">\r\n          <h3>Operational on-site day<\/h3>\r\n          <p class=\"ek-sub\">Structured implementation in Ulcinj<\/p>\r\n          <p class=\"ek-price\"><strong>999,00 &euro;<\/strong><\/p>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>1 day structured implementation<\/li>\r\n            <li>1 - 3 participants<\/li>\r\n            <li>Comparison of housing situation, residence, bank and local structure<\/li>\r\n            <li>Preparation of relevant documents and responsibilities<\/li>\r\n            <li>Documented decision status<\/li>\r\n          <\/ul>\r\n          <div class=\"ek-card__cta\">\r\n            <a class=\"ek-btn ek-btn--whatsapp\" href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20einen%20operativen%20Vor-Ort-Tag%20in%20Ulcinj%20zum%20Wegzug%20nach%20Montenegro%20planen.%20Bitte%20melden%20Sie%20sich%20bei%20mir.\" rel=\"noopener\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Plan an on-site day<\/span>\r\n            <\/a>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-card\">\r\n          <h3>Multi-day program<\/h3>\r\n          <p class=\"ek-sub\">Extended relocation coordination<\/p>\r\n          <p class=\"ek-price\"><strong>On request<\/strong><\/p>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Duration according to complexity<\/li>\r\n            <li>Relocation, residence, company, real estate and bank can be combined<\/li>\r\n            <li>Coordination with tax advisors and local authorities<\/li>\r\n            <li>Prioritization of risks, documents and follow-up steps<\/li>\r\n            <li>Structure for decision-making and implementation<\/li>\r\n          <\/ul>\r\n          <div class=\"ek-card__cta\">\r\n            <a class=\"ek-btn ek-btn--whatsapp\" href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20ein%20individuelles%20Mehrtages-Programm%20zum%20Wegzug%20nach%20Montenegro%20und%20zu%20meinen%20Deutschland-Bez%C3%BCgen%20anfragen.%20Bitte%20nehmen%20Sie%20Kontakt%20mit%20mir%20auf.\" rel=\"noopener\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Request program<\/span>\r\n            <\/a>\r\n          <\/div>\r\n        <\/article>\r\n      <\/div>\r\n\r\n      <p class=\"ek-note\">\r\n  Net prices plus 21% VAT. Tax advice is not included and is only provided by qualified professionals.  \r\n      <\/p>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"ek-faq-steuerfalle\" class=\"ek-faq ek-section-gap\" aria-labelledby=\"ek-faq-steuerfalle-title\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-faq-steuerfalle-title\">FAQ: <span class=\"ek-heading-break\">Tax trap German shares and Montenegro<\/span><\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  This FAQ provides answers to typical questions before moving to Montenegro. It does not replace an individual tax assessment. \r\n      <\/p>\r\n\r\n      <details>\r\n        <summary><span>Does &sect; 2 AStG automatically apply when moving to Montenegro?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  No. &sect; Section 2 AStG does not automatically apply to every departure. Decisive factors include previous tax liability, nationality, residency after departure, possible low taxation and economic interests in Germany. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Why can German equities still be relevant?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  German shares can be an indication of continued ties to Germany. However, it is not just the individual share that is decisive, but the entire asset and income structure after the move. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Is a foreign custody account sufficient?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  No. A foreign securities account does not automatically answer the tax question. The issuer, type of income, dividends, sales and other German references must be checked separately. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Is Montenegro to be treated as a country without a DTA for tax purposes?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  No. Montenegro must be examined separately. The Federal Ministry of Finance lists Montenegro under the state-related DTA information and documents the continued validity of the German-Yugoslav DTA in relation to Montenegro. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Which documents are important for the preliminary review?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  Important are portfolio overviews, lists of German shares, dividends, sales, real estate, rental income, pensions, investments as well as information on the planned stay and living situation in Montenegro.\r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Which official sources are relevant?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  The legal text of Section 2 AStG, Section 49 EStG on domestic income and the BMF information on Montenegro and the double taxation agreement are particularly relevant. These sources do not replace a professional assessment. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Does ekosphere provide tax advice?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  No. ekosphere does not provide tax advice. We organize the case, prepare documents, structure local Montenegro steps and coordinate with qualified tax advisors if necessary. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>When should the test start?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  The review should begin before the actual departure. Subsequent corrections are often more difficult because residence, deposit structure, sales and documentation may have already been established by then. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-kontakt-daten\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-kontakt-daten\">Contact &amp; Office in Ulcinj<\/h2>\r\n\r\n      <div class=\"ek-two-col-block ek-two-col-block--kontakt\">\r\n        <div class=\"ek-two-col-block__media\">\r\n          <div class=\"ek-map-embed\" aria-label=\"Karte: ekosphere doo in Ulcinj\">\r\n            <iframe title=\"Google Maps: ekosphere doo\" src=\"https:\/\/www.google.com\/maps\/embed?pb=!1m18!1m12!1m3!1d2968.6659582497105!2d19.234249777269888!3d41.921539162691644!2m3!1f0!2f0!3f0!2m3!1i1024!2i768!4f13.1!3m3!1m2!1s0x134e134add63f7af%3A0xfaab88ca5f642ed0!2sekosphere%20doo!5e0!3m2!1sde!2s!4v1754661912926!5m2!1sde!2s\" allowfullscreen=\"\" loading=\"lazy\" referrerpolicy=\"no-referrer-when-downgrade\"><\/iframe>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ek-two-col-block__content\">\r\n          <address>\r\n            <strong>ekosphere doo<\/strong><br> Bulevar Teuta bb<br> 85360 Ulcinj, Montenegro<br><br> PIB: 0317 1868<br> REG: 5081 9609<br> PDV: 82 \/ 31-02022-6\r\n          <\/address>\r\n\r\n          <p class=\"ek-services-intro-text\">\r\n  For initial contact, appointment requests or queries about German shares, Germany-related matters and moving to Montenegro, it makes sense to contact us directly by phone, WhatsApp or email.\r\n          <\/p>\r\n\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Phone: <a href=\"tel:+38269344043\">+382 69 344 043<\/a><\/li>\r\n            <li>WhatsApp Business: <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20habe%20Fragen%20zum%20Wegzug%20nach%20Montenegro%20mit%20deutschen%20Aktien%20und%20Deutschland-Bez%C3%BCgen.%20Bitte%20kontaktieren%20Sie%20mich%20zur%20Terminabstimmung.\" rel=\"noopener\" target=\"_blank\">+382 30 681 227<\/a><\/li>\r\n            <li>E-mail: <a href=\"mailto:office@ekosphere.me\">office@ekosphere.me<\/a><\/li>\r\n            <li>Contact form: <a href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact ekosphere<\/a><\/li>\r\n            <li>Opening hours: Mon-Fri 10:00-17:00<\/li>\r\n            <li>Outside opening hours: by appointment<\/li>\r\n          <\/ul>\r\n\r\n          <div class=\"ek-card__cta\">\r\n            <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20habe%20Fragen%20zum%20Wegzug%20nach%20Montenegro%20mit%20deutschen%20Aktien%20und%20Deutschland-Bez%C3%BCgen.%20Bitte%20kontaktieren%20Sie%20mich%20zur%20Terminabstimmung.\" rel=\"noopener\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Request an appointment<\/span>\r\n            <\/a>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n<\/main>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db1b093 elementor-widget elementor-widget-html\" data-id=\"db1b093\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>(function(){\r\n  function getTopOverlayBottom(){\r\n    const els = document.elementsFromPoint(10, 10);\r\n    let bottom = 0;\r\n\r\n    for(const el of els){\r\n      const cs = window.getComputedStyle(el);\r\n      if(cs.position !== \"fixed\" && cs.position !== \"sticky\") continue;\r\n\r\n      const r = el.getBoundingClientRect();\r\n      if(r.top <= 0 && r.bottom > bottom) bottom = r.bottom;\r\n    }\r\n\r\n    return Math.round(bottom);\r\n  }\r\n\r\n  function normalizeScrollTo(id){\r\n    const el = document.getElementById(id);\r\n    if(!el) return;\r\n\r\n    el.scrollIntoView({ block:\"start\", behavior:\"auto\" });\r\n\r\n    requestAnimationFrame(function(){\r\n      requestAnimationFrame(function(){\r\n        const overlay = getTopOverlayBottom();\r\n        const desired = overlay + 12;\r\n        const top = el.getBoundingClientRect().top;\r\n        const delta = Math.round(top - desired);\r\n\r\n        if(Math.abs(delta) > 2){\r\n          window.scrollBy({ top: delta, left: 0, behavior: \"auto\" });\r\n        }\r\n      });\r\n    });\r\n  }\r\n\r\n  function handleAnchorClick(e){\r\n    const a = e.target.closest(\"ol[data-ek-toc] a[href^='#'], ul[data-ek-toc] a[href^='#']\");\r\n    if(!a) return;\r\n\r\n    const id = (a.getAttribute(\"href\") || \"\").slice(1);\r\n    if(!id || !document.getElementById(id)) return;\r\n\r\n    e.preventDefault();\r\n    e.stopPropagation();\r\n    if(e.stopImmediatePropagation) e.stopImmediatePropagation();\r\n\r\n    history.pushState(null, \"\", \"#\" + id);\r\n    normalizeScrollTo(id);\r\n  }\r\n\r\n  function init(){\r\n    document.addEventListener(\"click\", handleAnchorClick, true);\r\n\r\n    if(location.hash){\r\n      normalizeScrollTo(location.hash.slice(1));\r\n    }\r\n\r\n    window.addEventListener(\"hashchange\", function(){\r\n      if(location.hash){\r\n        normalizeScrollTo(location.hash.slice(1));\r\n      }\r\n    });\r\n  }\r\n\r\n  if(document.readyState === \"loading\"){\r\n    document.addEventListener(\"DOMContentLoaded\", init);\r\n  } else {\r\n    init();\r\n  }\r\n})();\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/main>\n\t\t\t\t<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tax trap German shares: check &sect; 2 AStG when moving to Montenegro Anyone moving from Germany to Montenegro and retaining German shares, dividends, real estate, shareholdings or other German benefits should not only plan the move from an organizational perspective. The decisive factor is whether there are still tax links in Germany after the move [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1010152,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1010301","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/comments?post=1010301"}],"version-history":[{"count":2,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010301\/revisions"}],"predecessor-version":[{"id":1010303,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010301\/revisions\/1010303"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/media\/1010152"}],"wp:attachment":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/media?parent=1010301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}