New Exit Tax Rules in Germany: Implementation of the Anti-Tax Avoidance Directive
The German Federal Ministry of Finance has recently published a draft bill implementing the Anti-Tax Avoidance Directive (ATAD) into German law (source: Mondaq, https://www.mondaq.com/germany/tax-authorities/884466/drastic-tightening-of-exit-tax-planned-draft-of-atad-implementation-act). Under the current regime, a German resident taxpayer is subject to exit tax in case he moves to a non EU/EEA country. However, if he moves to a EU/EEA country and […]
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