Ne
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The decisive factor for the revocation or denial of a passport due to tax evasion is not the conviction itself, but rather the anticipated intent to flee—whether to escape tax obligations or to evade criminal prosecution—within the meaning of Sections 7 and 8 of the Passport Act (PassG).

Case law requires a concrete causal link: merely having substantial tax arrears or having committed a tax offense is insufficient; specific facts are required which, when viewed realistically, indicate that the individual intends to abscond to or remain abroad in order to circumvent their tax obligations.

Indications include, for instance: relocating one’s residence to "tax havens," transferring domestic assets to family members, failing to cooperate in tax proceedings, going into hiding for years, and continuing to stay abroad despite significant arrears. A "mere suspicion" does not suffice; a factual basis specific to the individual case is required.

"There must be a justified assessment that the passport applicant or holder will remain abroad specifically because of the criminal prosecution. The decision to continue the stay abroad must be based primarily on the motive of evading criminal prosecution. Whether such an intent to evade exists must be determined based on an overall assessment of all factual circumstances of the specific case. In particular, the conduct of the passport applicant or holder must be evaluated. When viewed reasonably, the established facts must, in their entirety, justify the conclusion that the accused will likely not return to Germany due to the criminal prosecution (…)."

Federal Administrative Court (BVerwG), Order of Feb. 10, 2015 – 6 B 3.15