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Germany ranks last for expat tax conditions in global index

EuroNews · 🇫🇷 public France · · 877 words · By Servet Yanatma
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What to know about Germany ranks last for expat tax conditions in global index

Two European countries made the top 10 in a new global ranking of tax systems for people moving abroad, while Germany came last.

Claims checked 26
Techniques found 0
Topics 0

Coverage spectrum

Coverage gap: Low Left coverage
Left0%
Center100%
Right0%

6 sources compared across this story cluster. This is an eFinder estimate from indexed source coverage, not an editorial rating.

What happened

Two European countries made the top 10 in a new global ranking of tax systems for people moving abroad, while Germany came last.

Why it matters

But the report also shows why low taxes alone do not always make a country an attractive place to live.

Common ground

A new ranking by Global Citizen Solutions (GCS) compares 48 jurisdictions on these factors.

Perspective signals

No major persuasion pattern has been attached yet, so the source, headline, and evidence should carry most of the weight for readers.

open_in_new Read the original article: https://www.euronews.com/2026/09/25/which-countries-offer-the-best-tax-condition…

fact_checkClaims Checked

eFinder analyzed this article and checked 26 claims against available evidence, cross-references, web search, and Wikipedia. Here is what the fact-checking layer found.

schedule Pending 16
check_circle Corroborated 6
verified Verified 3
help Insufficient Evidence 1
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Claim 1: “Germany has the lowest score at 17, followed by Hungary (25), Andorra (26), Estonia (27) and Bulgaria (29). Turkey also scores 29”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 2: “Spain (25), France (26) and Denmark (30) have the lowest European scores on this measure. Germany... scores 40.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
verified
Claim 3: “The country scored just 17 out of 100 for tax structure”
VERIFIED
Although the 'Evidence for claim 8' section says no evidence found, the evidence provided for claim 7 explicitly states: 'The country scored just 17 out of 100 for tax structure'.
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Claim 4: “A new ranking by Global Citizen Solutions (GCS) compares 48 jurisdictions on these factors.”
CORROBORATED
Multiple independent web sources confirm that Global Citizen Solutions (GCS) published a ranking comparing 48 jurisdictions.
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wikipedia NEUTRAL — Palestinian Arabs form the largest ethnic minority in Israel. Notions of identity among Israel's Arab citizens are complex, encompassing civic, religious, and ethnic components. Most sources report th…
https://en.wikipedia.org/wiki/Arab_citizens_of_Israel
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wikipedia NEUTRAL — Citizen science is research conducted with the participation of the general public, amateur or nonprofessional researchers, or participants from the fields of science, social science, and many other d…
https://en.wikipedia.org/wiki/Citizen_science
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wikipedia NEUTRAL — Global citizenship is a form of transnationality, specifically the idea that one's identity transcends geography or political borders and that responsibilities or rights are derived from membership in…
https://en.wikipedia.org/wiki/Global_citizenship
+ 3 more evidence sources
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Claim 5: “The next-lowest European score is the United Kingdom’s 50.9”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 6: “Tax burden and tax structure together account for 85% of the index, with each weighted equally.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 7: “The report uses 11 indicators grouped into three categories: tax burden, tax structure and investment migration”
CORROBORATED
Multiple sources confirm the report uses 11 indicators grouped into tax burden, tax structure, and investment migration.
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wikipedia NEUTRAL — AC Hotels by Marriott, formerly named AC Hoteles C. A., is a midscale hotel chain owned by Marriott International serving business and leisure travelers. As of June 30, 2020, it had 170 hotels with 25…
https://en.wikipedia.org/wiki/AC_Hotels
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wikipedia NEUTRAL — The Glasgow Coma Scale (GCS) is a clinical diagnostic tool widely used since the 1970s to assess a patient's level of consciousness. While initially primarily utilized in patients with traumatic brain…
https://en.wikipedia.org/wiki/Glasgow_Coma_Scale
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wikipedia NEUTRAL — UAV ground control station (GCS) is a land- or sea-based control centre that provides the facilities for human control of Unmanned Aerial Vehicles (UAVs or "drones"). It may also refer to a system for…
https://en.wikipedia.org/wiki/UAV_ground_control_station
+ 3 more evidence sources
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Claim 8: “Scores for several other European jurisdictions are close, ranging from 58.2 in Switzerland to 51.2 in the Netherlands. Turkey (56.9), Hungary (54.9), Sweden (54.1) and Ireland (53.1) fall within this range.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
help
Claim 9: “Denmark (30.4), Spain (36.9), France (37.7) and Norway (38.4) are also near the bottom of the European ranking.”
INSUFFICIENT EVIDENCE
No evidence was found in the provided search results to confirm the specific scores for Denmark, Spain, France, and Norway.
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Claim 10: “The United Arab Emirates (UAE) ranks first overall, with a score of 82.7.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 11: “the United States scores 33.5 and places 46th. Only Denmark and Germany score lower. Japan ranks 45th, with 36.4.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
schedule
Claim 12: “Monaco (93), Bulgaria (92) and Andorra (89) have the highest scores for tax burden.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 13: “Those scores put Malta sixth overall and Cyprus 10th.”
CORROBORATED
Multiple sources confirm Malta is ranked 6th and Cyprus is ranked 10th overall.
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web search NEUTRAL — The ranking is not based solely on tax rates.This means that Bulgaria’s strong overall ranking is largely due to its comparatively favourable tax burden, while its treatment of cross-border income pre…
https://www.bgnes.com/economy/bulgaria-among-europe-s-most-t…
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web search NEUTRAL — Explore the 2027 World University Rankings by Times Higher Education. Compare more than 2,200 top universities and discover this year’s leading institutions.
https://www.timeshighereducation.com/world-university-rankin…
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web search NEUTRAL — Guide to Cyprus taxes: income tax rates, GESY and Social Insurance, rent deductions, qualifying first-employment tax relief, TD59 form.2026 Tax Rates. According to the Tax Department, the progressive …
https://expats.cy/en/business/taxes-cyprus-gesy-deductions/
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Claim 14: “It [UAE] has no personal income tax a 5% consumption tax and no exit tax.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 15: “Portugal ranks 23rd for tax and 11th for quality of life, while Malta ranks sixth and 28th respectively.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 16: “Malta and Cyprus lead in Europe”
CORROBORATED
Multiple sources explicitly state that Malta and Cyprus lead in Europe within the GCS ranking.
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wikipedia NEUTRAL — European Air Transport Leipzig GmbH – often shortened to EAT Leipzig or EAT-LEJ – is a German cargo airline with its head office and main hub on the grounds of Leipzig/Halle Airport in Schkeuditz, Sax…
https://en.wikipedia.org/wiki/European_Air_Transport_Leipzig
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wikipedia NEUTRAL — This article lists diplomatic missions resident in the Kingdom of Belgium. This listing excludes honorary consulates. At present, the capital city of Brussels hosts 183 embassies. Brussels is unique i…
https://en.wikipedia.org/wiki/List_of_diplomatic_missions_in…
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wikipedia NEUTRAL — Nemo me impune lacessit (Latin for 'No one provokes me with impunity') is the national motto of Scotland. The motto was used by the royal Stuart dynasty of Scotland from at least the reign of James V…
https://en.wikipedia.org/wiki/Nemo_me_impune_lacessit
+ 3 more evidence sources
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Claim 17: “Germany came in last among all 48 jurisdictions.”
CORROBORATED
Three independent web sources confirm Germany ranked last (48th) among all jurisdictions.
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web search NEUTRAL — Sep 25, 2026 · Germany ranks lowest globally Germany came in last among all 48 jurisdictions. The country scored just 17 out of 100 for tax structure, the measure covering the treatment of foreign inc…
https://www.euronews.com/2026/09/25/which-countries-offer-th…
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web search NEUTRAL — Sep 29, 2026 · Among the 48 countries compared, Germany ranked dead last – meaning that foreigners living here face a higher tax burden than they would in any of the other locations.
https://www.thelocal.de/20260929/does-germany-really-have-th…
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web search NEUTRAL — Sep 25, 2026 · Germany ranks last among 48 jurisdictions, despite its strong economy. The report shows that preferential tax regimes, not low headline rates, attract expats.
https://europeanpulse.com/europe-s-tax-havens-for-expats-mal…
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Claim 18: “The report also compares its findings with quality-of-life rankings from the Global Passport Index 2026.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 19: “Malta scored 83 for investment migration, slightly ahead of Cyprus on 78.”
CORROBORATED
Two independent sources confirm Malta scored 83 and Cyprus scored 78 for investment migration.
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wikipedia NEUTRAL — Canada has an advanced and diversified mixed economy. The nation relies upon its abundant natural resources and well-developed international trade networks. As of 2026, it is the eleventh-largest in t…
https://en.wikipedia.org/wiki/Economy_of_Canada
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wikipedia NEUTRAL — Genetic counseling is the process of investigating individuals and families affected by or at risk of genetic disorders to help them understand and adapt to the medical, psychological and familial imp…
https://en.wikipedia.org/wiki/Genetic_counseling
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wikipedia NEUTRAL — This article lists diplomatic missions resident in the Kingdom of Belgium. This listing excludes honorary consulates. At present, the capital city of Brussels hosts 183 embassies. Brussels is unique i…
https://en.wikipedia.org/wiki/List_of_diplomatic_missions_in…
+ 3 more evidence sources
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Claim 20: “Among Europe’s five largest economies, Italy scores highest at 56.9. It ranks ninth in Europe... and 26th globally.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 21: “Antigua and Barbuda (82.2) comes second, followed by Paraguay (77.2), Hong Kong (76.9) and the Bahamas (76.2).”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 22: “the report identifies seven exceptions that rank in the upper half for tax optimisation and the top 50 for quality of life: Malta, Cyprus, Portugal, Switzerland, Uruguay, Costa Rica and Mauritius.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
schedule
Claim 23: “Sweden ranks second globally for quality of life but 32nd for tax optimisation. Germany ranks third and 48th respectively, Denmark fourth and 47th, and Norway fifth and 40th.”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
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Claim 24: “Malta and Cyprus share the highest European score, at 63 [for tax structure].”
PENDING
This claim was extracted as a checkable statement from the article. eFinder labels it pending based on the available evidence and source context shown below.
verified
Claim 25: “Malta and Cyprus both scored 82 out of 100 for tax burden and 63 for tax structure.”
VERIFIED
The BGNES source explicitly confirms that both Malta and Cyprus received 82 points for tax burden and 63 for tax framework (structure).
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wikipedia NEUTRAL — American Airlines, Inc. is a major airline in the United States headquartered in Fort Worth, Texas, within the Dallas–Fort Worth metroplex. It is the largest airline in the world in terms of passenger…
https://en.wikipedia.org/wiki/American_Airlines
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wikipedia NEUTRAL — Canada has an advanced and diversified mixed economy. The nation relies upon its abundant natural resources and well-developed international trade networks. As of 2026, it is the eleventh-largest in t…
https://en.wikipedia.org/wiki/Economy_of_Canada
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wikipedia NEUTRAL — Many entities have provided or promised military aid to Ukraine during the Russo-Ukrainian War, particularly since the 2022 Russian invasion of Ukraine. This includes weaponry, equipment, training, lo…
https://en.wikipedia.org/wiki/List_of_military_aid_to_Ukrain…
+ 3 more evidence sources
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Claim 26: “Monaco (68.6), Georgia (68.3) and Bulgaria (62.8) complete the top five in Europe.”
VERIFIED
BGNES confirms Bulgaria ranks fifth in Europe with a score of 62.8, and is surpassed only by Malta, Cyprus, Monaco, and Georgia.
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web search NEUTRAL — Below is a list of European countries and dependencies by area in Europe. As a continent, Europe's total geographical area is about 10 million square kilometres. Transcontinental countries are ranked …
https://en.wikipedia.org/wiki/List_of_European_countries_by_…
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web search NEUTRAL — With a score of 62.8 points, Bulgaria is surpassed only by Malta, Cyprus, Monaco and Georgia. Bulgaria ranks fifth among European jurisdictions in the new Global Citizen Solutions (GCS) Tax Optimizati…
https://www.bgnes.com/economy/bulgaria-among-europe-s-most-t…
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web search NEUTRAL — After visiting every country in Europe (most of them 3+ times), I have finally compiled a list of my favorite and least favorite nations on the continent - a...
https://www.youtube.com/watch?v=6PIbdDDtugk
info Disclaimer: This analysis is generated by AI and should be used as a starting point for critical thinking, not as definitive truth. Claims are verified against publicly available sources. Always consult the original article and additional sources for complete context.