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mit-100-000-euro-auswandern
Emigration and Taxes 2022: How to Avoid the Exit Tax Trap!
The exit tax can represent a significant financial burden for emigrants. The 2022 reforms have further tightened the conditions. Find out how you can prepare optimally and what planning options are available to reduce your tax burden. Do you need individual advice? Get in touch here with us.
The topic short and concise
The exit tax can represent a significant financial burden for emigrants. The 2022 reforms have further tightened the conditions. Find out how you can prepare optimally and what planning options are available to reduce your tax burden. Do you need individual advice? Get in touch here with us.
The exit tax can represent a significant financial burden for emigrants. The 2022 reforms have further tightened the conditions. Find out how you can prepare optimally and what planning options are available to reduce your tax burden. Do you need individual advice? Get in touch here with us.
The exit tax can represent a significant financial burden for emigrants. The 2022 reforms have further tightened the conditions. Find out how you can prepare optimally and what planning options are available to reduce your tax burden. Do you need individual advice? Get in touch here with us.
Planning your emigration and want to avoid the exit tax? Discover what changes came into effect in 2022 and how you can legally minimise your tax burden. Get informed now!
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Exit taxation: Who pays and which shares are affected?
//schildhorn-steuerberater.de/auswandern-steuern/">For more information on exceptions, click here. We at GoMovin help you stay on top of things.
How to Calculate Exit Tax: Market Value and Tax Rate
//www.perspektiveausland.com/auswandern/auswandern-steuern-folgen-wegzug-ausland">Find more information about the tax rate here. GoMovin supports you with all questions regarding your move.
Exit Taxation 2022: Immediate Liability, Installment Payment, and Return Deadlines
//www.handelsblatt.com/finanzen/steuern-recht/steuern/auswandern-so-umgehen-sie-die-wegzugsteuer-auf-ihr-privatvermoegen/100086071.html">Find more details about the returnee regulation here. With GoMovin, you are well-advised.
Avoid exit tax legally: restructuring, transfer, and holding
//www.perspektiveausland.com/auswandern/auswandern-steuern-folgen-wegzug-ausland">Find further information about relocating assets here. With GoMovin, your move will be stress-free.
Tax liability after moving: income, DTA and extended tax liability
//www.perspektiveausland.com/auswandern/auswandern-steuern-folgen-wegzug-ausland">You can find more information about extended limited tax liability here. GoMovin supports you with all questions regarding your move.
Giving up residence, ending tax liability: Here's how to do it right!
//dr-rozanski.de/wegzug-ins-ausland-beseitigt-nicht-zwingend-steuerpflicht/">Find more information on the 183-day rule here. With GoMovin, you are on the safe side.
Early planning ensures tax optimisation when emigrating
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We offer you an all-in-one solution for international relocations, with personal advice, legal support, real estate services, and cultural integration. Contact us today to start your personalised consultation and plan your move optimally. Get in touch now!
Further useful links
The Bundesfinanzministerium provides information about the ATAD Implementation Act, which includes changes to exit taxation.
The Deutsche Bundestag provides a document on the legislative project ATADUmsG, which is relevant in the context of exit taxation.
KPMG offers a blog post on exit taxation from 2022, explaining the innovations and impacts.
Wikipedia provides a general overview of exit tax, its fundamentals, and areas of application.
FAQ
Who is affected by exit tax in Germany?
The exit tax affects individuals who hold at least 1% of the shares in a corporation (e.g. GmbH, AG) and have been subject to unlimited tax liability in Germany for at least 7 of the past 12 years. This regulation applies when the residence is moved abroad.
What are the key changes to exit tax since 2022?
The most important change is the removal of indefinite deferral for relocations within the EU/EEA. The tax is now generally due immediately, although instalments may be possible under certain conditions. Additionally, the return period has been extended.
How is exit tax calculated?
The calculation is based on the difference between the market value of the shares and the original acquisition costs at the time of departure. The taxable gain is then taxed at the individual income tax rate.
What strategies exist to legally avoid or reduce exit tax?
Potential strategies include restructuring (e.g. conversion into a partnership), transfer of shares (e.g. gifting to family members), or the establishment of a holding company abroad. Early consultation is advisable.
What must I consider regarding my tax liability after leaving the country?
Even after leaving, you may be subject to limited tax liability in Germany if you earn income from Germany (e.g. rental income, capital gains). Double taxation agreements (DTAs) can provide relief here.
How can I correctly relinquish my residence in Germany for tax purposes?
You must give up your residence and usual place of residence in Germany. Simply deregistering with the registration office is not sufficient. Be mindful of the 183-day rule.
What is the extended limited tax liability and who is affected by it?
The extended limited tax liability affects German citizens who move to low-tax countries. It can result in certain income being taxed in Germany even after moving abroad, to prevent tax avoidance.
What role does a tax advisor play in planning my emigration?
A tax advisor with expertise in international tax law can help you analyze the tax implications of your move abroad and develop strategies to avoid or reduce the exit tax. Early consultation is crucial.
