DE Exit Tax · § 6 AStG
by crosstax.online · version 7
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.
- 5
- Sections
- 9
- Questions
- 4
- Documents
Requirements
- 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.
Sections
- 1
Your details & note
Your name
Email address
Mobile number / phone
Confirmation
- 2
Emigration
Date of emigration
New country of residence
Do you wish to apply for the interest-free deferral of the exit tax (EU/EEA emigrations only)?
- 3
Substantial shareholdings
Shareholdings – please review
Shareholding evidence (shareholder lists, share registers)
Articles of association / bylaws
- 4
Valuation (fair market value)
Fair-market-value appraisal as at the emigration reference date
- 5
Deferral application
Notes on the deferral application
Completed deferral application (tax-office form)