September 26, 2023
Germany approves new citizenship regulations
On 22 August 2023, the German federal government approved a draft law that will significantly change some base rules of the German citizenship law. The amendments will allow multiple citizenships for all individuals regardless of their citizenship and reduce the lead time to become a German citizen. The new law is expected to go into effect in the first half of 2024. The new regular lead time to become a German citizen will be five years of legal stay in Germany (down from eight years currently). Spouses and minor children who have stayed in Germany for less than five years can be naturalized together with the main applicant if the main applicant has legally stayed in Germany for at least five years (down from eight years currently).
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert