Worldwide taxation, treaty relief and local reporting vary across Europe, but FEMA and the India-side rules are constant.
Published 2024-11-19, Updated 2026-07-05, By Shree Editorial Desk
Quick answerNRIs and OCIs based in Germany and much of continental Europe typically face residence-based worldwide taxation, with double-tax treaties (such as India to Germany) providing relief and varying local reporting requirements. Rules differ country by country across Europe, so specifics belong with a local cross-border advisor. What stays constant is the India side: FEMA restricts direct purchase of agricultural land, and Indian-source income is taxable in India. This article gives a shared European orientation with the honest FEMA-first framing; it is general information, not advice.
FEMA first
Wherever in Europe you are based, FEMA’s restriction on directly buying Indian agricultural land applies. Any compliant pathway is fact-specific and needs independent counsel.
Your European tax layer
Most European countries tax residents on worldwide income.
Double-tax treaties (e.g. India to Germany) can relieve double taxation.
Local reporting requirements vary, confirm with a local advisor.
India side and repatriation
Indian-source income is taxable in India (often via TDS); repatriation runs through NRO, generally up to USD 1 million per financial year with Form 15CA/CB.
Next steps
Because European rules vary by country, pair FEMA advice with a local cross-border advisor, then book an NRI consultation. See the NRI hub.
SH
Shree Editorial Desk
Shree Properties & Projects, editorial
Run the ten checks on us
Request the due-diligence pack and hold us to this guide.
