Why give it all up when you can have both?

27 June 2024: the day a second world opened up for Germans

Until the citizenship reform, Germans who acquired a foreign citizenship generally had to expect to lose their German one, unless an exception applied or they held a permit to retain it.

Since 27 June 2024, that has changed.

Multiple citizenship has become the rule.

The automatic loss on acquiring another citizenship has gone. So has the retention permit that used to be needed to avoid it.

For internationally minded entrepreneurs and families, this is one of the most significant changes to German citizenship law in recent years.

You can stay German.

You can keep German citizenship for your children.

And you can become a citizen of another country as well.

Two citizenships. Two countries you belong to. More options for your future.

§ 26 StAG: if you really want to renounce, you must already be covered

The reform also did away with the old release from German citizenship.

Today's route is renunciation under § 26 StAG.

It is free of charge.

However, you cannot simply give up your citizenship and become stateless.

You must already hold another citizenship.

This protects against statelessness.

For minors, the consent of the family court is also required.

That consent is anything but a formality. This is exactly where proceedings can stall.

If you are thinking about renouncing, the first question is therefore: which second citizenship do you already hold, and which might you want to acquire?

A look at Dominica, Sierra Leone or São Tomé and Príncipe shows what citizenship by investment programmes can open up.

The way back to Germany: a door with no guaranteed return

Perhaps you are thinking: if I ever need Germany again, I'll simply be naturalised again.

The law does provide for this.

Under § 13 StAG, renaturalisation is in principle possible at any time.

The fee is EUR 255.

The requirements include, among others:

• A clean record, or at least no relevant previous convictions.
• The ability to support yourself.
• Existing health insurance.
• Demonstrable ties to Germany.

But the crucial point is this: there is no right to renaturalisation.

The authority makes a discretionary decision.

So you give up a legal position you already hold and hope to get it back later.

Why take that risk when German law now allows you to acquire a second citizenship on top of your first?

The German passport is gone. The tax past remains.

This comes as a surprise to many who emigrate.

Extended limited tax liability is tied to your previous tax situation.

What matters is whether, within the last ten years before your unlimited income tax liability ended, you were subject to unlimited income tax liability as a German for at least five years.

This test looks backwards.

Renouncing your citizenship later does not change that past.

The ten-year period also starts when your unlimited tax liability ends, not on the day you hand in your German passport.

Renunciation alone therefore does not end extended limited tax liability.

Whether this tax liability actually applies depends on further legal conditions.

For entrepreneurs and wealthy emigrants, tax structuring therefore calls for its own separate planning.

A second citizenship does a different job: it gives you an additional country you belong to and another travel document.

Lost your passport before 2024? A ruling opens new doors.

There is one group of people whose situation deserves a particularly careful look.

Anyone who lost their German citizenship before the 2024 reform by acquiring a foreign one may be able to benefit from an important court decision.

On 4 March 2026, in case 1 C 4.25, the Federal Administrative Court (Bundesverwaltungsgericht) ruled that where losing German citizenship also means losing EU citizenship, an individual proportionality assessment is required.

If the loss is disproportionate, the person's legal status must be treated as if it had never been lost.

For those affected, this can mean that their German citizenship takes legal effect again.

If you have assumed until now that your German passport was lost for good, you should have this legal route examined.

For German, Austrian and Swiss citizens