Preparing my conversation on exit taxation
7 questions your tax adviser must answer for you — before you move away
Do you hold GmbH shares and are planning to emigrate? This document helps you structure the conversation with your tax adviser and record all the relevant answers. The 7 questions cover the most important decision points under § 6 AStG.
My starting situation
Complete this part before the conversation:
The 7 questions for your conversation
Do I meet the 7-out-of-12-years rule?
Without this requirement, § 6 AStG does not apply — checking it is the first step.
What is the fair market value of my shares — and do I need a valuation report?
The tax office reviews the valuation. A value set too low will be corrected; a report offers protection.
Which double taxation agreement applies with my destination country — and does it affect the exit tax?
Some double taxation agreements restrict Germany's right to tax or offer more favourable provisions.
Should I sell the shares before or after moving away?
Before moving away: normal taxation, no § 6 AStG. After moving away: deemed disposal, but no forced liquidation.
Does an instalment application make sense — and what security does the tax office require?
Since the ATADUmsG 2022: 7 annual instalments are possible. The application must be made with the tax return for the year of departure.
Are there loss offset options that reduce the tax burden?
Existing loss carry-forwards or other income reductions can lower the tax base.
What happens to ongoing dividends after moving away — how is investment income taxed then?
After moving away, limited tax liability applies (§ 49 EStG) with capital gains tax + possible double-taxation-agreement reduction.
My next steps
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