🇩🇪 Moving to Germany
EU Transfer of Residence (TOR) relief — household effects owned + used 6+ months abroad, primary residence transferred to EU. Application within 12 months of arrival.
Transfer of Residence rules
- Residency required
- 12+ months abroad
- Exemption value (USD)
- No fixed cap
- Original receipt required
- No
- Used-vs-new line
- Owned + used 6+ months abroad
Last verified 2026-04-28.