BFH ruling 2024: Exit tax changes violate EU law!
Perspektive Ausland Podcast Perspektive Ausland Podcast
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 Published On Feb 7, 2024

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Are you a limited liability company entrepreneur, or do you own shares in a company in Germany or abroad and are thinking about relocating within the EU? Then I have great news for you! The Federal Fiscal Court recently issued a groundbreaking ruling declaring the 2022 exit tax rules to be non-compliant with EU law. This means that the changes in force since then, which provided for immediate taxation on departure, are not legal.

In my video, I go into all the details of the ruling, explain the background to the exit tax and what exactly the BFH's decision means for you. I'll show you the financial and tax advantages that now arise and how you can make the most of them for your future plans.

You'll also get tips on how you can best position yourself now to benefit from the latest developments. We'll talk about what applies to company shares and participations and how you can legally minimize your tax burden if you move to another EU country.

Don't miss this chance to get fully informed and prepared for your EU move. This video is a must-watch for anyone who wants to be financially smart and set the course for a successful future in Europe. Tune in and find out everything you need to know about the new ruling and how you should act now!

00:00 - The exit tax finally moves away!
00:26 - What is the exit tax?
01:58 - Is the exit tax illegal?
03:13 - The end of the exit tax was foreseeable
03:53 - The BFH ruling in concrete terms
05:19 - The decision is still fresh
06:44 - The exit tax remains, but is to be deferred again in future
07:40 - Legal consequences of the decision
08:13 - Deferral instead of payment by installments
09:18 - No security within the EU
09:39 - Application / enforcement of the BFH ruling
10:45 - It is an important topic
13:12 - We will gladly help you with your project abroad

= Background =
https://www.bundesfinanzhof.de/de/ent...
https://www.fgs.de/news-and-insights/...
https://www.ey.com/de_de/steuernachri...

= Our websites =
https://www.perspektiveausland.com/
https://www.wohnsitzausland.com/
https://uskanzlei.com/
https://www.auslandsunternehmen.com/
https://stmatthew.de/
https://www.nullsteuer.llc/
https://www.malta1.de/
https://www.nullsteuer.llc/
https://www.assetprotection.plus/

= About Perspektive Ausland (perspective abroad) =
Anyone who wants to move as an entrepreneur or freelancer from German-speaking countries to (tax-efficient) foreign countries or become a digital nomad has a lot of tax and legal questions.

Country selection, international tax law, setting up a company abroad, exit tax, visas, capital investments and asset protection – these are just some of the topics that you now have to deal with.

Perspektive Ausland (perspective abroad) is a German podcast from London that deals with exactly such questions. No matter what your motivation for moving abroad is – less taxes, more freedom or a higher quality of life – you've come to the right place.

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