The exit taxation is not a separate type of tax but refers to the point at which income tax plus the solidarity surcharge and possibly church tax become due when a taxpayer moves out of Germany. This tax is levied on the hidden reserves of shares in corporations held in private assets. The state treats the departure as if the shareholder had sold their shares, resulting in a fictional capital gain, even though no actual sale has taken place. However, there are also other cases in which exit taxation can be triggered, such as the transfer of shares to a person residing abroad through inheritance or gifting.

Our Services

We offer comprehensive consulting services in the area of exit taxation, covering the following aspects:

• We provide thorough advice on the different cases of exit taxation and their implications. We help you understand the tax consequences and plan optimally.

• We calculate the amount of exit tax in your specific case and look for optimization opportunities to minimize your tax burden.

• We assist you in preparing the necessary documentation and in applying for installment payments or tax deferrals to avoid liquidity shortages.

• In cross-border tax matters, we work closely with international partners to ensure comprehensive and legally secure advice.

Why Us?

With our in-depth expertise in international tax law and our specialization in international tax law, we offer you tailored solutions that meet your individual needs and legal requirements. Our many years of experience help you minimize tax risks and ensure an optimal tax structure.

Contact Us

Are you planning to move abroad or are you affected by another case of exit taxation? Contact us for a non-binding consultation. Use our contact form to get in touch with us and receive a tailored solution for your tax concerns.