Holding assets across borders can create annual wealth tax exposure or related filing obligations, depending on the individual’s tax residence and the location of the assets. In some jurisdictions, residents may be taxed on a broader asset base, while non-residents may only be subject to rules covering assets located in that country. This makes wealth tax an important point to review when assessing a change of residence or the ownership of assets abroad.
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. Visit the Global Mobility Group’s dedicated page to learn more and get in touch for further assistance.
