Moving abroad may have tax consequences that are often underestimated. When moving to a tax haven or low-tax country, “extended non-resident tax liability” for income tax as well as inheritance and gift tax often goes unrecognised. This is why particular attention should be paid to a recent decision by the German Federal Fiscal Court (BFH). In this article, we shed light on what those moving abroad need to know about the German extended limited tax liability.
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An important update for those moving abroad
German Federal Fiscal Court judgment on extended non-resident tax liability when moving abroad
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4 min read
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07 Apr 2025
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As a rapidly growing real estate company operating out of Sweden, we need reliable contacts, quick feedback and exceptional quality. Grant Thornton offers us a comprehensive service in tax advisory and compliance. The company has everything we need and works on a highly professional level, quickly and confidently in Germany and internationally.
Caroline Oelmann
Country Manager Heimstaden Germany
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