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.