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Exit taxation - Is the new payment by installments concept contrary to European law?

Original: “Wegzugsbesteuerung – Ist das neue Ratenzahlungskonzept europarechtswidrig?”

German exit taxation was fundamentally revised as part of the introduction of the ATAD-UmsG. The previously applicable unlimited tax deferral for departures of EU/EEA citizens to an EU/EEA state was abolished. Instead, there is now a uniform installment payment concept, which is to be applied for departures to the EU/EEA as well as to third countries. In his article, Tobias Deschenhalm explains why this new regulation may violate European law.

in: Handelsblatt online, Steuerboard, October 26, 2021
Authors: Tobias Deschenhalm
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