Germany (de_facto_dnv)

• Monthly minimum (USD): $3K
• Monthly minimum (native): 2,500 EUR

Business plan, projected income evidence, German client letters of intent (Auftragsschreiben), revenue forecast, financing plan

No fixed statutory minimum — Ausländerbehörde reviews business plan + projected viability. Practical floor ~EUR 2,500/month evidenced income or savings. Berlin Ausländerbehörde is most predictable; some Länder stricter.

• Becomes tax resident: After 183 days OR domicile/habitual abode in Germany
• Special regime: None specific
• Foreign income: If tax-resident: worldwide income at progressive PIT (14%–45%) + 5.5% solidarity surcharge + 8-9% church tax (opt-out). Trade tax may apply to incorporated businesses.

Germany has one of EU's higher tax burdens. Freiberufler attractive primarily for the immigration permit, not tax. US-Germany DTA prevents double taxation. CFC rules apply to foreign companies.

• Must work for foreign employer: No
• Local clients allowed: Yes
• Local employment allowed: No
• Self-employed accepted: Yes
• Salaried vs freelance: freelance/self-employed only

• Spouse: Yes
• Children under 18: Yes
• Dependent adult children: No
• Parents dependent: No
• + Income per dependent: $660

Family reunification after main applicant approved. Spouse must show A1 German. +EUR 600/mo per dependent recommended for income proof.