Paradise in low taxation?
Admittedly, the thought sounds very tempting; simply to break off his tents in Germany and start a new life in warmer climates and perhaps even in a so-called low-tax country.
Before the road to the new paradise, however, the legislator has built up some hurdles. On the one hand, this must be skipped. On the other hand, the highest judges of the European Court of Justice put the financial administrations of the countries within the limits.
Example Worker Relocation Switzerland
When moving to Switzerland, for example, the legislators' intention is to pay a tax bill. This means de facto: once German tax liability always German tax liability.
This is always limited to the first five years after the final move, but it still causes great pain in the Brieftasche.
Attention Double taxation!
A German plaintiff did not want to. His labor wage was taxed in Switzerland and should nevertheless be taxed under the Swiss tax - in Germany.
This taxation practice is now being examined before the European Court of Justice.
Sample company move to Spain
But even if you want to move the location not only as a “private person”, but with your company, a fictitious sale is assumed, with the result that the hidden reserves are uncovered.
The Spanish financial authorities would also have taxed the ill-gotten profits in this way, but have also been restricted by the European judges (AZ: C371 / 10).
How can you flag out tax-friendly?
The Spanish laws are comparable with the German regulations. Nevertheless, the legislature does not (yet) need any action.
There has been movement on the issue of emigration, which will be further elucidated by the following series of contributions.
So how can a “flag out of Germany” be implemented as tax-friendly as possible?
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