Reform of exit taxation - Is the great flight from Germany now coming?
German exit taxation will be tightened by the ATAD Implementation Act recently passed by the Bundestag for removals from 1.1.2022. In particular, the possibility of a permanent and interest-free deferral without the provision of security will be eliminated for departures of EU/EEA citizens to another EU/EEA member state.
in: Handelsblatt online, Steuerboard, 14. Juni 2021