Read our insights, reports and more

Exit taxation, often also called exit tax (Wegzugsbesteuerung or Wegzugsteuer), is a central topic in German tax law and is becoming increasingly important in the context of international mobility.

The German Bundestag has introduced exit taxation on investments at record speed. The Bundesrat, the upper house, didn’t ratify yet but is expected to assent to the new rules so that they might enter into force starting on 1 January 2025.

In this article, you can read about the challenges that arise when preparing a purchase price allocation.

The court clarifies that that a temporary absence and the associated annulment of exit taxation also applies if there was no intention to return at the time of leaving Germany. What this means in practice.