Schlagwörter: exit tax (6 gefunden)

1. 26. August 2024

   Exit tax upon transfer of Germanys right for taxation under ...

   In a case where Germany lost the right to tax the investment in a Spanish corporation the Supreme Tax Court - in contrast to the opinion held by the tax administration - decided that the German exit taxation pursuant to Section 6 para. 1 sentence 1 Foreign Tax Act applies to the year in which the German unlimited income tax liability ends and not at the later point in time when the limited tax liability arises.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: exit tax
2. 17. April 2023

   Waiver of exit tax upon return to Germany

   According to a decision of the Supreme Tax Court the exception from the exit taxation due to an "only temporary absence" must be granted if the taxpayer again becomes subject to unlimited income tax within five years after leaving Germany and irrespective of the question whether he had from the outset the intention to return.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: exit tax, unlimited tax liability
3. 28. Februar 2019

   Expatriate exit taxation contravenes the Agreement for Free ...

   The ECJ held that the expatriate exit tax rule under Section 6 Foreign Tax Act contravened the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland.

   Kategorien: European Court of Justice

   Schlagwörter: exit tax, tax deferral, free movement of ...
4. 13. September 2012

   Corporate exit tax hinders freedom of establishment

   The ECJ has held the Portuguese taxation of the unrealised gains inherent in a company’s assets on change of corporate residence from Portugal to be an unjustified hindrance on the freedom of establishment.

   Kategorien: From Europe

   Schlagwörter: exit tax, unrealised gains
5. 29. November 2011

   Dutch exit tax excessively burdensome

   The ECJ has held the Dutch exit tax on the transfer of a company’s place of management to another member state to be excessively burdensome. It would be sufficient to allow establishment of the tax due on the unrealised gains at the time of departure, but to defer collection until the gains are realised.

   Kategorien: From Europe

   Schlagwörter: place of management, exit tax, unrealise ...
6. 08. September 2011

   Dutch exit tax excessively burdensome?

   An ECJ advocate general has suggested the court accept in principle the Dutch exit tax on business, but require deferment of the actual levy until the relevant assets are realised.

   Kategorien: From Europe

   Schlagwörter: hidden reserves, exit tax, final settlem ...