Even if an agreement on the future relationship is reached by the end of the year, the relationship between the EU and the UK will change radically and will differ considerably from when the UK was a member of the internal market. Take, for example, the customs and tax formalities that are then necessary. Like the EU Member States, citizens and businesses in Germany and across the EU must prepare for these consequences of the end of the transitional period, whether or not an agreement is reached on the future partnership with Britain. The rules applicable to citizens and businesses wishing to move, work or study in another country after the end of the transition period will largely depend on the outcome of the ongoing negotiations on the future relationship between the European Union and the United Kingdom. If there is no agreement, the rules and rules must be applied to third countries outside the EU. . . .