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DE Exit Tax · § 6 AStG
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Collection of data for exit taxation under § 6 AStG: substantial shareholdings (≥ 1 %) in corporations are taxed on a deemed basis upon emigration from Germany. Deferral is possible in EU/EEA cases.
9 questions 4 documents
Before you start
- Over the past 12 years, I have been subject to unlimited taxation in Germany for at least 7 years.
- My emigration from Germany is planned or has already taken place.
- I hold at least 1 % in a corporation.
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