Leaving Germany or transferring tax residence abroad often triggers significant tax consequences. Under German tax law, individuals who hold substantial shareholdings in corporations may become subject to exit taxation when relocating, as if the shares had been sold at the time of departure. This can result in a considerable immediate tax burden, even though no actual sale has taken place.

We advise you comprehensively on all aspects of exit taxation — from assessing whether the rules apply in your specific situation, to planning and structuring measures that can mitigate or defer the tax impact. Our services include reviewing your individual situaton, deferral options, considering double taxation treaties, and supporting you in negotiations with the tax authorities.

Early planning is essential: by addressing exit taxation well before a change of residence, we can help you avoid pitfalls, safeguard liquidity, and develop a sustainable strategy that aligns with both your personal and professional goals.