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Law-Now 13 Apr 2021 · International

Planned tightening of exit taxation in the ATAD Implementation Act strains mobility of international entrepreneurs

1 min read
On 24 March 2021, the German Federal Cabinet passed the draft (in German only) of a law to implement the Anti-Tax Avoidance Directive (ATAD-UmsG), which is expected to lead to a deterioration in exit taxation. When a first ATAD draft law was taken off the Cabinet's...

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Emerging Europe M&A Report 2025/2026
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CMS Expert Guide: Data Law Navigator
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