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Archiv für die Kategorie ‘International Tax Planning’
No more immediate German Exit Taxation within Europe!
The Federal Fiscal Court (Bundesfinanzhof, BFH) has issued a significant judgement on German Exit Taxation, which holds substantial importance for taxpayers, especially those relocating to Switzerland or an EU or EEA state. In the so-called Wächtler proceedings (BFH of 6 September […]