The fictitious sale under sec. 6 AStG can get expensive. How to plan ahead instead of being surprised.
When relocating residence, German tax law assumes a fictitious sale of the shares (generally from 1% holding). Tax becomes due on the assumed increase in value – even though no real sale takes place.
“Avoid” is too broad, but the burden can often be structured or spread – via timing, structure and valuation. The key is to clarify the topic with tax experts before the move, not after.
Free, no obligation and honest. In about 20 minutes we clarify whether and how the step makes sense for you.
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