{"id":4969,"date":"2023-06-02T10:02:08","date_gmt":"2023-06-02T10:02:08","guid":{"rendered":"https:\/\/3t.law\/?p=4969"},"modified":"2024-05-17T16:54:25","modified_gmt":"2024-05-17T16:54:25","slug":"wegzugsbesteuerung-bei-voruebergehender-abwesenheit-aus-deutschland-analyse","status":"publish","type":"post","link":"https:\/\/3t.law\/en\/wegzugsbesteuerung-bei-voruebergehender-abwesenheit-aus-deutschland-analyse\/","title":{"rendered":"Exit taxation in case of temporary absence from Germany - Analysis"},"content":{"rendered":"<div id=\"fws_69d62b57c06d9\"  data-column-margin=\"default\" data-midnight=\"dark\"  class=\"wpb_row vc_row-fluid vc_row\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\" data-bg-animation-delay=\"\" data-bg-overlay=\"false\"><div class=\"inner-wrap row-bg-layer\" ><div class=\"row-bg viewport-desktop\"  style=\"\"><\/div><\/div><\/div><div class=\"row_col_wrap_12 col span_12 dark left\">\n\t<div  class=\"vc_col-sm-12 vc_col-md-offset-0 vc_col-md-12 wpb_column column_container vc_column_container col no-extra-padding inherit_tablet inherit_phone\"  data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" >\n\t\t<div class=\"vc_column-inner\" >\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t\n<div class=\"wpb_text_column wpb_content_element\" >\n\t<div class=\"wpb_wrapper\">\n\t\t<p>The &#8220;Wegzugsbesteuerung&#8221; (exit tax) according to \u00a7 6 AStG is a nuisance for founders who are taxable in Germany as well as other private persons who hold (or have held in the five years before the departure) 1% or more in limited corporations: The actual departure of natural individuals from Germany leads to a fictitious taxable disposition (and thus Dry Income). The M\u00fcnster Fiscal Court wanted to apply the departure taxation even in the case of a return within five years. This has now been contradicted by the Federal Fiscal Court (ruling of December 21, 2022, I R 55\/19).<\/p>\n<p><a href=\"https:\/\/3t.law\/en\/drhenningfrase\/\">Dr. Henning Frase<\/a>\u00a0discusses the BFH ruling in issue 19\/2023 of the magazine <a href=\"https:\/\/www.linkedin.com\/showcase\/der-betrieb\/posts\/?feedView=all\">DER BETRIEB<\/a> and, in summary, in our <a href=\"https:\/\/3t.law\/en\/2023\/05\/05\/wegzugsbesteuerung-und-lediglich-voruebergehende-abwesenheit\/\">blog<\/a>.<\/p>\n\t<\/div>\n<\/div>\n\n\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"The \"Wegzugsbesteuerung\" (exit tax) according to \u00a7 6 AStG is a nuisance for founders who are taxable in Germany as well as other private persons who hold (or have held...","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[217],"tags":[],"class_list":{"0":"post-4969","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-pressemitteilungen"},"_links":{"self":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/posts\/4969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/comments?post=4969"}],"version-history":[{"count":4,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/posts\/4969\/revisions"}],"predecessor-version":[{"id":5518,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/posts\/4969\/revisions\/5518"}],"wp:attachment":[{"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/media?parent=4969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/categories?post=4969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/3t.law\/en\/wp-json\/wp\/v2\/tags?post=4969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}