Moving tax residence or transferring assets across borders can have tax implications that are easy to overlook, especially where a jurisdiction seeks to tax gains that have built up before a taxpayer, be it an individual person or a company, leaves its tax system. For this reason, exit tax should be considered at an early stage of any international relocation, restructuring or asset transfer.
Prepared by ETL GLOBAL’s Global Mobility Group, this practical table compares how selected European jurisdictions approach exit tax, covering key rules and compliance points country by country.
Be aware that this table is meant as a first glimpse only but can by no means replace a thorough review through an experienced international tax expert’s lens.
