How is the exit tax under § 6 AStG calculated?
Anyone who holds GmbH shares and leaves Germany may owe the tax office tax on gains that have not yet been realised — exit taxation under § 6 AStG. The calculator below works out a first indicative figure based on the partial income method.
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Exit Tax Calculator (§ 6 AStG)
Tax note: Non-binding guidance, without warranty – not a substitute for tax advice.
How is the exit tax calculated?
The legal basis is § 6 of the Foreign Tax Act (AStG): anyone who has been subject to unlimited tax liability in Germany for at least 7 of the last 12 years and holds at least 1 % in a corporation triggers a notional disposal on emigration. The tax office assumes that the shares are sold at the current market value — and taxes the notional gain arising from this.
The calculation follows the partial income method (§ 3 No. 40 EStG): 40 % of the notional capital gain is tax-free, the remaining 60 % is taxed at the personal income tax rate — not at the more favourable flat withholding tax rate of 25 %.
Payment in 7 annual instalments
Since the ATADUmsG (2022), payment in full is no longer mandatory: on application, the exit tax can be paid in 7 equal annual instalments — both when emigrating to EU/EEA states and to third countries. The tax office may demand security. The application must be filed with the income tax return for the year of emigration.
Example calculation
A shareholder holds 15 % in a GmbH that he acquired in 2016 for €80,000. The current company value is €500,000 — his share corresponds to a market value of €75,000:
| Item | Amount |
|---|---|
| Market value of the shares on emigration | €75,000 |
| Acquisition costs (15 % of €80,000) | €12,000 |
| Notional capital gain | €63,000 |
| Taxable (60 %, partial income) | €37,800 |
| Exit tax at 42 % income tax | €15,876 |
With payment over 7 years that would be roughly €2,268 per year. The actual tax burden depends on the precise valuation of the GmbH shares, possible loss carryforwards and the applicable double taxation agreement — a tax adviser with international tax law is unavoidable in these cases.
All the tax aspects around selling a property when emigrating are explained on the page Selling a house when emigrating. The distinction from speculation tax on property is described by the exit taxation guide — and for speculation tax itself there is the speculation tax calculator.
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