Current developments in the German exit tax according to § 6 German Withholding Tax Act (AStG)

The German exit tax under Section 6 of the German Foreign Tax Act (AStG) is subject to constant change. Legislators and the tax authorities are enforcing stricter rules and the courts are endeavoring to rein in extreme excesses. The following article not only shows the current legal developments in 2023/2024, but also uses examples to explain the clearly excessive taxation tendencies of the German exit tax currently in force, which in individual cases lead to incorrect taxation in economic terms.