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

13/04/2021

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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Authors

Portrait ofPhiline Lindner
Philine Lindner
Senior Associate
Hamburg
Portrait ofLuise Uhl-Ludäscher
Luise Uhl-Ludäscher, Dipl.-Ökonomin, Dipl.-Finanzwirtin (FH)
Principal Counsel
Stuttgart