Exit taxation
Plan for tax implications when moving abroad
Contents
Personal scope of application of Section 6 AStG
- Unlimited tax liability.
- Time requirements for unlimited tax liability in Germany.
Material scope of application of Section 6 AStG
- Affected shares in corporations.
- The circumstances of departure within the meaning of Section 6(1) Nos. 1 to 3 of the AStG.
Temporary absence
- Facts and legal consequences in the event of temporary absence.
tax assessment
- Procedural aspects.
- Tax deferral options.
disclosure requirements
- Notification pursuant to Section 138 of the German Fiscal Code (AO).
- Disclosure requirements for cross-border tax planning.
de-entwining taxation
- Exit taxation for sole proprietors and partnerships.
- Exit taxation for corporations.
Avoiding exit taxation
- Overview of design options.
- Example: Holding partnership.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
- You will learn about the tax law aspects of exit taxation.
- You will receive important information that you need to consider before moving away.
- You will learn about the options available to avoid exit taxation.
Methods
Interactive lecture and discussion among participants
Recommended for
Specialists and managers from tax departments, accounting managers, entrepreneurs, tax advisors.
Start dates and details
Friday, 27.11.2026
09:00 am - 12:00 pm
Tuesday, 09.03.2027
09:00 am - 12:00 pm
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