Skip to content
Home / Exit tax check

Exit check

Shareholders who move abroad may be subject to exit taxation under § 6 AStG — even without a sale. This short check gives you a first orientation.

Question 1 of 3

Were you subject to unlimited income tax liability in Germany for at least seven of the last twelve years?

The so-called “7-of-12 rule” (§ 6 AStG as amended since 2022).

Important: This tool provides a non-binding automated first assessment and does not replace tax advice. For a binding assessment, please book a meeting.
Expat → Singapore · 11 months · Treaty + A1Return from USA · Worldwide income · ProgressionInpat Frankfurt · Residence · Remote workGmbH shareholder · Exit · Exit taxationSecondment London · Wage tax · Social securityProperty Spain · Limited tax liabilityNGO assignment Africa · Dev. coop. · Power of attorneyDual residence · Treaty tie-breaker · Home officeExpat → Singapore · 11 months · Treaty + A1Return from USA · Worldwide income · ProgressionInpat Frankfurt · Residence · Remote workGmbH shareholder · Exit · Exit taxationSecondment London · Wage tax · Social securityProperty Spain · Limited tax liabilityNGO assignment Africa · Dev. coop. · Power of attorneyDual residence · Treaty tie-breaker · Home office