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German exit tax when moving to Switzerland – The new “Wächtler” decision of the BFH

In its decision dated September 6, 2023 (I R 35/20), published on January 11, 2024, the First Senate of the German Federal Fiscal Court (BFH) dealt with the German exit taxation pursuant to Section 6 German Foreign Tax Act (AStG) in connection with relocations to Switzerland. In its decision the BFH comments on the much-discussed "Wächtler" decision of the European Court of Justice (ECJ).

in: Private Equity Magazin,, January 17, 2024
Authors: Dr. Maximilian Haag, Dr. Andreas Richter, Dr. Stephan Viskorf, Dr. Martin Liebernickel, Dr. Katharina Hemmen, Dr. Christoph Philipp, Dr. Michael Best, Dr. Katharina Gollan, Peter F. Peschke, Dr. Sebastian Löcherbach, Dr. Marcus Niermann, Dr. Dominik Graf von Armansperg
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