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Exit Taxation heading for a decision by the European Court of Justice: A Critical Assessment of the Advocate General’s Opinion in the “Gena” Case

Original: “Wegzugsbesteuerung vor dem EuGH auf der Zielgeraden: Kritische Würdigung der Schlussanträge der Generalanwältin in der Rechtssache ‘Gena’”

Advocate General Kokott has presented her opinion on the exit tax (Case “Gena,” C-430/25). We agree with two of the three points—but we strongly disagree with the third, which concerns the issue of deferral. The decision could also undermine Germany’s exit tax regime.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, 22 October 2026
Authors: Dr. Erik Muscheites, Markus Manten
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