Exit Tax § 6 AStG – Tax Liability & Exit Planning for Kassel
Exit Tax § 6 AStG – Exit Planning and Tax Liability for Kassel
Exit Taxation (§ 6 AStG) in Kassel: Legally Securely Positioned
Clear strategies, legally secure implementation — Exit Taxation (§ 6 AStG) with MTR Legal
Kassel is a significant location for manufacturing companies that need to approach exit taxation under § 6 AStG in a structured manner. Shareholders of GmbHs and AGs in such companies face significant challenges. Relocating abroad can lead to immediate taxation of unrealized gains, significantly impacting financial planning. Without a clear strategy, there is a risk of substantial tax burdens that can hinder business development. Now is the right time for sound legal advice to minimize risks and set the course for a secure future.
In this complex matter, MTR Legal is your reliable partner in Kassel. Our attorneys develop individual strategies tailored to your specific situation. With a deep understanding of the legal requirements of exit taxation, we guide you from the initial analysis to implementation. Rely on our experience to make informed decisions and fulfill your tax obligations legally. Contact us for advice that puts your interests at the forefront.
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MTR Legal – Your Attorneys for Exit Taxation (§ 6 AStG) in Kassel
Structured advice, clear communication, measurable results
- Exit Taxation: What Clients Need to Know
- Legal Foundations of Exit Taxation (§ 6 AStG)
- Exit Taxation (§ 6 AStG) in Kassel: Legal Foundations
- MTR Legal's Approach to Exit Taxation (§ 6 AStG) Mandates
- Common Mistakes in Exit Taxation (§ 6 AStG): What Clients Should Avoid
- Process and Timeline: Exit Taxation (§ 6 AStG) Step by Step
- Frequently Asked Questions on Exit Taxation (§ 6 AStG)
- Deferral of Exit Tax in EU/EEC Countries
- Installment Payment in Third Countries: Requirements and Security Provision
- Relocation and Ongoing GmbH in Germany: Obligations and Risks
- DBA Clauses and Controlled Foreign Corporation Taxation under §
- Holding Structure Before Relocation: Tax Impact
- Relocation with Real Estate in Germany: What Applies?
- Reporting Obligations under § 138 AO: Deadlines and Forms
- Exit Taxation and Inheritance: Avoiding Double Taxation
- Return to Germany: Post-Liability and Returnee Regulation
- Current BFH Jurisprudence on Exit Taxation
- Practical Example: Relocation to the United Arab Emirates
- Exit Taxation (§ 6 AStG) with MTR Legal: Your Next Step
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Exit Taxation: What Clients Need to Know
Legal Classification and Practical Consequences
Exit taxation can have significant financial consequences for shareholders of GmbHs and AGs. When relocating abroad, the increase in value of shares in corporations in Germany is treated and taxed as a fictitious capital gain. This regulation particularly affects shareholders holding more than 1% of the shares. Without early legal planning, this can lead to unforeseen tax burdens. Our team at MTR Legal supports you in overcoming these challenges and developing a strategic plan to minimize your financial burden.
A central element of exit taxation is the immediate taxation of fictitious gains according to § 6 of the Foreign Tax Act (AStG). This regulation can lead to significant financial obligations if emigration is unprepared. The distinction between EU/EEC countries and third countries is of particular importance, as in the former, there is the possibility to defer the tax burden. In practice, the reporting obligations under § 138 AO are also relevant. Our team in Kassel advises you comprehensively to ensure that all legal requirements are met and potential risks are minimized.
To optimally structure the relocation, we recommend early consultation and the creation of an individual tax concept. MTR Legal supports you in navigating the complex legal framework and finding tailored solutions. Through a thorough analysis of your individual situation and the legal conditions, we develop strategies that optimally protect your interests.
Legal Foundations of Exit Taxation (§ 6 AStG)
What Has Changed and What It Means for Your Situation
Under § 6 AStG, unrealized gains become immediately taxable upon relocation. This law aims to ensure that hidden reserves contained in company shares are not left untaxed when a shareholder relocates abroad. The regulation particularly affects shareholders of corporations holding at least 1% of the shares. This provision aims to prevent taxable gains from being withdrawn from taxation in Germany through a change of residence.
The application of § 6 AStG has gained complexity through various legislative adjustments and rulings by the Federal Fiscal Court. For example, new regulations on deferring the tax burden have been introduced, which may apply when relocating to EU/EEC countries. These changes offer certain structuring options that must be precisely examined and implemented. Additionally, double taxation agreement clauses can play a role if the destination country has a double taxation agreement with Germany. Correct application of these clauses can offer significant tax advantages.
For shareholders, it is crucial to evaluate the impact of exit taxation early and, if necessary, develop tax strategies. Sound planning can help avoid unexpected tax burdens and optimally utilize existing legal structuring options. In complex cases or uncertainties, it is advisable to seek professional advice to make the best decisions for the individual situation.
Exit Taxation (§ 6 AStG) in Kassel: Legal Foundations
From Initial Consultation to Implementation
Our team in Kassel offers structured advice on exit taxation. A key aspect of exit taxation under § 6 AStG is the consideration of hidden reserves that could be realized upon a change of residence abroad. These reserves often arise from holdings in corporations and are captured upon relocation to prevent tax evasion. Targeted advice can help minimize and legally structure tax burdens.
The legal framework of exit taxation is complex. Under § 6 AStG, the fictitious capital gain of the holdings is calculated to determine tax liability. This can lead to a significant tax burden that can have an immediate impact. Our team offers solutions to structure the transition, for example, by utilizing deferral options within the EU and EEC. A thorough analysis of the individual situation is essential to develop the best possible strategy.
For clients, it is important to initiate all relevant steps in a timely manner. This includes reviewing existing holdings and estimating potential tax liabilities. Our team supports you in mastering the tax challenges of exit taxation and developing a tailored strategy. Early planning can help avoid unforeseen consequences and optimize the financial burden. Trust in our experience to best represent your interests.
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Competent. Assertive. Successful.
The team at MTR Legal in Kassel is at your side for exit taxation. Our advisory philosophy is based on a personal and structured approach that allows us to work on an equal footing with our clients. We rely on clear communication and individual solutions to effectively tackle even complex tax challenges. We place particular emphasis on ensuring that our clients feel well-informed and supported at all times.
Our attorneys in Kassel focus on the essential aspects of exit taxation according to § 6 AStG. This includes the legal analysis of your individual situation and the development of tailored strategies to minimize tax burdens. With a deep understanding of the legal framework, we offer you practical solutions that optimally protect your economic interests. Do not hesitate to contact us to discuss your questions about exit taxation and benefit from our experience.
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Rechtsanwalt, Partner
Michael Below
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MTR Legal's Approach to Exit Taxation (§ 6 AStG) Mandates
Initial Consultation, Concept, Implementation — Clear and Comprehensible
Our advisory approach to exit taxation is based on well-founded knowledge and strategic planning. In an initial consultation, our attorneys analyze the individual situation of our clients to develop a tailored strategy. We consider the complex requirements of § 6 AStG and develop solutions that effectively manage the tax burden and avoid liquidity bottlenecks. Our strategy development includes identifying potential tax deferrals or reliefs that may be enabled by international agreements or domestic regulations.
In implementation, we plan the necessary steps with our clients to legally structure exit taxation. This includes examining the possibility of deferral when relocating within the EU/EEC and considering installment payment options when relocating to third countries. The legal framework of § 6 AStG requires detailed planning to avoid immediate taxation of unrealized gains. Our experience in legal advice enables us to make complex issues understandable and identify risks early.
For our clients, especially in economically strong regions like Kassel, it is crucial to start tax planning early. Our attorneys are reliable partners in coordinating all necessary measures within a clearly defined timeframe to achieve the best outcome for your tax situation. Contact us to discuss your individual advisory concept and make your tax planning future-proof.
Common Mistakes in Exit Taxation (§ 6 AStG): What Clients Should Avoid
Recognize Risks Early — Avoid Damages and Liability
Without professional advice, serious mistakes can occur in exit taxation. A common issue is the failure to recognize the immediate tax liability on unrealized gains. Shareholders planning to relocate abroad often underestimate the financial burden imposed by exit taxation under § 6 AStG. This taxation can lead to significant liquidity shortages, especially if there are insufficient reserves. Another typical mistake is the incorrect assessment of the relevant shareholding level, which is crucial for the application of exit taxation.
Another risk lies in insufficient knowledge of the legal framework and the associated reporting obligations under § 138 AO. These obligations are often neglected or incorrectly executed, leading to additional financial and legal consequences. The impact on existing tax obligations in Germany is also frequently underestimated. Unclear regulations in double taxation agreements (DBA) or an incorrect assessment of the controlled foreign corporation taxation can also lead to errors. These factors require a thorough analysis and strategic planning to avoid financial disadvantages.
To avoid mistakes, shareholders should work early with an experienced team specializing in the complexity of exit taxation. Our attorneys in Kassel can help you understand the relevant regulations and analyze the tax implications of a relocation in detail. Individual advice can be crucial in minimizing financial risks and creating a sound decision-making basis.
Process and Timeline: Exit Taxation (§ 6 AStG) Step by Step
What Happens in What Order and How Long It Takes
A clearly defined timeline is crucial for the successful implementation of exit taxation. Initially, the planning of the departure of the GmbH or AG shareholder takes place, with the timing of the actual relocation playing an important role. The application for deferral of tax payment must be submitted in a timely manner to avoid immediate taxation of unrealized gains. Additionally, it is crucial to submit relevant documents such as tax returns and proof of new residence on time. The entire process can take several months, depending on the complexity of the individual situation and the authorities involved.
As the process progresses, you must carefully observe the deadlines for submitting the tax return according to § 6 AStG. The deferral regulations within the EU and EEC provide temporal relief, while relocation to third countries presents other tax challenges. Documenting the relocation and communicating with tax authorities are essential to avoid later complications. The influence of double taxation agreements and potential controlled foreign corporation taxation should also be considered early to avoid unforeseen financial burdens.
For smooth execution, it is advisable to contact the MTR Legal team early to develop a tailored strategy. This allows for better liquidity planning and timely fulfillment of all legal requirements. In Kassel, our team is at your disposal with comprehensive experience to accompany and optimize the complex process of exit taxation.
Frequently Asked Questions on Exit Taxation (§ 6 AStG)
The Most Common Questions — Clearly and Understandably Answered
What is Exit Taxation under § 6 AStG?
Exit taxation according to § 6 Foreign Tax Act (AStG) applies when a shareholder with at least 1% participation in a GmbH or AG relocates their residence abroad. The hidden reserves, i.e., the unrealized value increases of the shares, are treated and taxed as a fictitious capital gain. This can lead to a significant tax burden, even though no actual gains have been realized. The aim is to prevent the flight of assets and tax obligations abroad.
When is the tax due, and are there options for deferral?
The tax is generally due at the time of relocation. Deferral is possible if the relocation is to an EU or EEC country and certain conditions are met. Here, the tax payment is spread over five to seven years. The goal is to alleviate the liquidity burden on the affected shareholders. However, if moving to a third country, this option is not available. Careful legal planning before relocation is therefore crucial.
What measures can optimize the tax burden?
To optimize the tax burden, appropriate measures should be taken in a timely manner. This includes examining the possibility of a legal restructuring of the company or the sale of shares before relocation. Early planning can help minimize the tax disadvantage. Additionally, it should be checked whether the conditions for deferral in the EU or EEC area are met to distribute the liquidity burden. Professional advice is essential in this context.
What happens if you return to Germany after relocation?
If returning to Germany within seven years, the levied exit taxation can be reversed under certain conditions. The tax assessment is then adjusted as if the relocation had not occurred. This means that the previously charged taxes on hidden reserves are waived. However, this is subject to strict conditions and requires careful documentation and proof. Legal advice can provide clarity here.
Deferral of Exit Tax in EU/EEC Countries
Legal Classification, Risks, and Options for Action
In EU/EEC countries, there is the possibility to defer exit taxation. This option arises from the regulation of § 6 AStG, which allows shareholders of GmbHs and AGs with more than 1% participation to postpone the immediate taxation of unrealized gains. This is particularly advantageous when the necessary liquidity is not immediately available. However, deferral can only occur under certain conditions, making precise legal examination indispensable. Our team at MTR Legal supports you in meeting these conditions and optimally structuring the tax burdens.
The deferral of exit tax under § 6 AStG requires that the relocation occurs to an EU or EEC country and that the gains remain taxable in the new country of residence. The deferral application must be submitted in a timely manner and includes the obligation to ensure future tax payment. This means that securing the deferred tax may be necessary to protect the interests of the German tax authorities. The legal framework is complex and requires a comprehensive analysis of the shareholder's individual situation to minimize potential risks and fully exploit tax advantages.
For shareholders in Kassel considering relocation, it is crucial to start planning early. Creating a detailed relocation plan can help mitigate the financial impact of the move. The economic conditions of the region and individual financial circumstances play a significant role. MTR Legal stands by your side to develop the optimal strategy together and fully exploit deferral options.
Installment Payment in Third Countries: Requirements and Security Provision
Legal Classification and Practical Consequences
When relocating to third countries, installment payment of the tax burden can be an option. This possibility is provided for within the framework of exit taxation under § 6 AStG if certain requirements are met. An installment payment offers the shareholder the opportunity to settle the tax burden in several annual installments, preserving liquidity. However, providing a security is crucial, which often presents a challenge in practice. The team at MTR Legal supports you in examining the legal conditions and finding a viable solution.
The security provision is a central element to enable installment payment when relocating to a third country. It serves as a guarantee for the later payment of the tax to the German tax authorities. Without sufficient security, deferral of exit taxation can be jeopardized, leading to immediate tax liability. The exact amount and type of security must be clarified on a case-by-case basis and require legal experience. Additionally, comprehensive documentation is necessary when applying for installment payment to meet the requirements of the tax authorities.
For shareholders with more than 1% participation in a GmbH or AG, it is crucial to start planning early. In the Kassel region, which is economically strongly influenced by manufacturing companies, this may mean adapting or redesigning existing structures. MTR Legal offers you individual advice that considers both legal and economic aspects to optimally structure exit taxation and protect your interests.
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Relocation and Ongoing GmbH in Germany: Obligations and Risks
Legal Classification and Practical Consequences
The relocation of a shareholder also impacts the GmbH remaining in Germany. A central aspect is securing company management during and after the relocation. The relocation of a shareholder may lead to changes in management or the board, which must be carefully planned. Smooth handover and clear communication between the remaining shareholders are crucial to avoid jeopardizing the ongoing operations of the GmbH. Additionally, all legal obligations, such as registering changes with the commercial register, must be fulfilled on time to avoid sanctions.
Exit taxation according to § 6 AStG can cause significant financial burdens, as unrealized gains become immediately taxable. This is particularly problematic when there is insufficient liquidity to cover the tax burden. Additionally, remaining shareholders often face the challenge of maintaining the strategic direction and stability of the GmbH. Early planning and structured advice from our team at MTR Legal can help clarify these complex issues and develop legally secure solutions, especially in an economically strong environment like Kassel.
For affected shareholders, it is essential to seek comprehensive legal advice to understand potential risks and obligations and find the best possible solutions. Our team at MTR Legal stands by your side with well-founded experience to make the transition as smooth as possible and meet legal requirements. Strategic planning can avoid unnecessary financial burdens and secure the future of the GmbH.
DBA Clauses and Controlled Foreign Corporation Taxation under §
Legal Classification, Risks, and Options for Action
DBA clauses and controlled foreign corporation taxation play a central role in exit taxation. International double taxation agreements (DBA) are intended to prevent income from being taxed twice, which is important for shareholders in Kassel moving abroad. These agreements influence how exit taxation under § 6 AStG is applied. Controlled foreign corporation taxation under § 7 AStG ensures that certain foreign-earned income is still taxed in Germany. This can significantly increase the tax burden if countermeasures are not taken in time. Thus, potentially high tax claims arise from the relocation, which can be reduced by correctly applying DBA clauses.
The mechanisms of controlled foreign corporation taxation apply particularly to income from passive activities earned in countries with lower tax rates. Here, the income is treated as if it were earned domestically, leading to immediate tax liability. § 6 AStG provides for the taxation of unrealized gains, while § 7 AStG ensures that certain income remains taxable in Germany. This presents a dual challenge for shareholders holding more than 1% of the shares in a GmbH or AG. Careful planning and legal advice are therefore essential to avoid unnecessary financial burdens.
Shareholders should actively review and adjust their tax strategy to optimize the impact of exit taxation. The team at MTR Legal can help effectively utilize DBA clauses and minimize controlled foreign corporation taxation. Early consultation protects against unforeseen tax claims and allows better management of financial obligations through planned relocation.
Holding Structure Before Relocation: Tax Impact
Legal Classification and Practical Consequences
Establishing a holding structure can offer strategic advantages in exit taxation. For GmbH and AG shareholders planning to relocate abroad, this is a central aspect. By setting up a holding structure before relocation, unrealized gains can typically remain within the holding, avoiding immediate taxation of these gains under § 6 AStG. This allows shareholders to preserve liquidity, as no immediate tax payment is required. Especially in industries like automotive supply and mechanical engineering in Kassel, where investment capital is often heavily tied up, this strategy can be significantly advantageous.
Legally, establishing a holding before relocation requires careful planning and implementation. The holding must be economically and legally independent to be recognized for tax purposes. Both national and international regulations must be observed, particularly those of the Foreign Tax Act (§ 6 AStG). Incorrect implementation can result in the tax advantages not being recognized, leading to an immediate and comprehensive tax burden. Our attorneys at MTR Legal support you with tailored solutions that are aligned with your individual corporate structure and needs.
For shareholders, it is crucial to plan the strategic and legal steps early to optimally implement the holding structure. This includes analyzing the existing corporate structure and examining the tax framework. MTR Legal offers comprehensive advice to ensure that all aspects are considered and exit taxation is optimized in the clients' interest.
Relocation with Real Estate in Germany: What Applies?
Legal Classification and Practical Consequences
A relocation with real estate in Germany presents specific legal challenges. Particularly for GmbH or AG shareholders moving abroad, the tax aspect is of significant importance. Exit taxation under § 6 AStG results in immediate taxation of unrealized gains, which can be problematic for real estate owners as liquidity is often lacking to cover the tax burden. Real estate in Germany can also continue to entail tax obligations that must be considered when planning a relocation.
Real estate ownership in Germany remains a tax-relevant factor even after relocation. The focus is particularly on determining the market value of the property, which serves as the basis for taxation. Additionally, ongoing tax obligations such as property tax may continue to apply. It is important to know the exact requirements and deadlines to avoid tax disadvantages. Exit taxation involves complex regulations that can cause significant financial burdens in the absence of planning. Here, double taxation plays a role if the new country of residence asserts similar taxation claims.
Our team at MTR Legal supports you in optimizing your tax situation and comprehensively accompanies you in a planned relocation. We analyze your specific situation and develop strategies to minimize tax burdens. This also includes examining structuring options that comply with legal requirements. Especially in an economically strong region like Kassel, with many medium-sized companies, sound advice is essential to consider all legal and tax aspects.
Reporting Obligations under § 138 AO: Deadlines and Forms
Legal Classification and Practical Consequences
Under § 138 AO, certain reporting obligations exist in exit taxation. These obligations are particularly relevant for GmbH and AG shareholders with more than 1% participation who wish to move abroad. Timely and correct reporting is crucial to avoid severe penalties. For example, involved parties must notify the tax authorities of their intention to move abroad and the associated tax consequences in a timely manner. It should be noted that not only the intended relocation of the usual residence but also the relocation of significant assets is reportable.
The reporting obligations under § 138 AO include specific information that must be submitted within certain deadlines. These deadlines must be strictly adhered to avoid tax disadvantages. The requirements for the information include details of the participation level and the affected companies. Failure to fulfill the reporting obligations can lead to significant disadvantages, including fines or an unfavorable tax assessment of unrealized gains under § 6 AStG. MTR Legal supports clients in correctly completing and submitting these forms.
For clients planning a relocation, the timely involvement of a legal advisor is essential. MTR Legal offers comprehensive support in Kassel to properly fulfill reporting obligations and minimize tax risks. Through detailed advice, shareholders can ensure that all relevant legal requirements are observed and avoid financial burdens.
Exit Taxation and Inheritance: Avoiding Double Taxation
Legal Classification and Practical Consequences
Relocation can have significant impacts on inheritance planning. Especially for shareholders of GmbHs and AGs holding more than 1% of shares, exit taxation under § 6 AStG presents challenges. In addition to the immediate taxation of unrealized gains, questions arise about integrating this tax burden into comprehensive inheritance planning. Without strategic planning, double taxation can occur, jeopardizing both liquidity and asset succession. MTR Legal assists clients in identifying and minimizing these risks.
In exit taxation, the fictitious capital gain is taxed even if no actual sale has taken place. This can significantly affect the financial basis for planned inheritances. Combined with inheritance tax, this results in potentially burdensome double taxation. The attorneys at MTR Legal help align tax obligations with existing inheritance plans. This includes examining whether deferral of the tax burden is possible or how existing double taxation agreements (DBA) can be used to reduce the tax burden.
For clients from Kassel and the surrounding area, individual advice is of crucial importance to optimally structure the relocation and its associated tax implications. MTR Legal offers tailored solutions that consider both current and future asset situations. Through forward-looking planning, negative financial consequences can be minimized while setting the course for secure asset succession.
Return to Germany: Post-Liability and Returnee Regulation
Legal Classification and Practical Consequences
Returning to Germany has tax implications for formerly relocated shareholders. The legal framework to consider upon return includes post-liability and the returnee regulation. These regulations aim to address the tax obligations that arose during the relocation even after returning. It is important to analyze the tax situation in detail to minimize potential risks. MTR Legal supports you in understanding the legal requirements and taking the necessary steps to minimize the tax burden.
Post-liability under § 6 AStG concerns the continued tax liability for unrealized gains assessed during relocation. Upon returning to Germany, there may be an adjustment of tax obligations, affecting liquidity. The returnee regulation allows, under certain conditions, for the initially levied exit tax to be reduced or even waived. However, this requires detailed examination and consultation to ensure all legal requirements are met. MTR Legal offers legal advice to efficiently manage such complex tax situations.
For shareholders in Kassel benefiting from the region's strong economic infrastructure, understanding the tax framework upon return is crucial. Sound planning and advice from MTR Legal can help reduce financial burdens and ensure all legal requirements are met. Our attorneys guide you through the entire process, ensuring your return to Germany is smooth and tax-optimized.
Current BFH Jurisprudence on Exit Taxation
Legal Classification, Risks, and Options for Action
The current BFH jurisprudence significantly influences the application of exit taxation. In particular, the decisions on the interpretation of § 6 AStG have far-reaching effects. For shareholders with more than 1% participation in a GmbH or AG, this may mean that unrealized gains become immediately taxable even if no liquidity is available. The BFH's jurisprudence shows that even well-planned relocations can lead to significant tax burdens under certain circumstances.
The mechanisms of exit taxation are complex and require detailed analysis of current BFH decisions. A central aspect is the question of when and how gains are considered realized and what conditions must be met for a tax deferral. The BFH has clarified in the past that exit taxation also applies to relocations within the EU unless certain deferral regulations are applied for. For entrepreneurs in Kassel's automotive or mechanical engineering sectors, knowing the legal framework is essential and using it as part of forward-looking planning.
Entrepreneurs should engage early with the relevant legal aspects to minimize financial risks. Sound advice can help identify the risks of exit taxation and take appropriate measures. This includes examining double taxation agreements or the possibility of tax deferral in the EU/EEC area. Strategic planning is essential to reduce or avoid tax disadvantages.
Practical Example: Relocation to the United Arab Emirates
Legal Classification and Practical Consequences
A concrete practical example illustrates the complexity of exit taxation. A shareholder with more than 1% participation in a GmbH or AG plans to relocate to the United Arab Emirates. The relocation triggers immediate taxation of unrealized gains under § 6 AStG. This regulation poses a significant financial burden for many entrepreneurs, as liquidity to settle the tax burden is often lacking. The challenge is to take appropriate measures in time to optimize these tax obligations and avoid unnecessary financial bottlenecks.
Legally, it is crucial to understand the mechanisms of exit taxation. § 6 AStG provides that unrealized increases in the value of shares are treated as a fictitious sale upon relocation abroad. This leads to immediate tax liability. One way to mitigate the tax burden is to apply for deferral if the relocation is to an EU/EEC country. However, this is not possible when relocating to the United Arab Emirates, requiring alternative strategies. Here, DBA clauses (double taxation agreements) and controlled foreign corporation taxation can play a role in sustainably optimizing the tax burden.
On the action level, the affected shareholder should contact our team early to develop individual solutions. Structured planning and legally sound advice are essential to effectively manage exit taxation. MTR Legal offers comprehensive support in such cases to best shape the legal and financial aspects of relocation and secure the client's entrepreneurial goals.
Exit Taxation (§ 6 AStG) with MTR Legal: Your Next Step
Experienced Advice on Exit Taxation (§ 6 AStG) — Whenever You Need It
In exit taxation, MTR Legal stands by your side as a competent partner. The relocation of a shareholder abroad can bring complex tax challenges, particularly the immediate taxation of unrealized gains according to § 6 AStG. The lack of liquidity to settle this tax burden is a common problem for shareholders with more than 1% participation. Our attorneys support you in overcoming these challenges and minimizing financial burdens.
Our team analyzes your individual situation to develop a tailored strategy. One option may be deferring the tax burden in EU/EEC countries, while installment payment can be considered when relocating to third countries. Moreover, we examine the application of relevant double taxation agreements and the possibilities of strategic restructuring, such as establishing a holding. This ensures that you fully exploit all legal options to optimize your tax burden.
In an initial consultation, we clarify your specific concerns and plan the next steps. Together, we develop a comprehensive strategy tailored to your needs. Our attorneys in Kassel accompany you throughout the entire implementation to ensure that all legal requirements are met. Trust MTR Legal to efficiently and legally secure your exit taxation.