Author: Dr. Felix Siegel

Moving abroad can have significant tax implications. Find out what business owners, shareholders and high-net-worth individuals should clarify in advance regarding their place of residence, exit taxation, ETFs and limited liability companies (GmbH).

Time-limited tax advantages often arise where a restructuring is intended to take effect retroactively as at the balance sheet date of 31 December 2025. Businesses that plan ahead for the 31 August 2026 deadline can secure these tax effects in a targeted way; those who start too late may lose this opportunity altogether.