Skip to content

German exit tax on shares when moving abroad

Anyone with at least seven years of German tax liability in the last twelve who holds a stake within § 17 EStG pays tax on leaving on a deemed gain: fair market value minus acquisition costs. The course also covers gifts to people abroad, seven interest-free annual instalments against security, the quarter limit for dividends, the seven-year return period with up to five years' extension, the report due by 31 July and a later sale. Two modules with worked case studies.

Advanced2 modules48 minModule 1 free to read

2026 rules — verified on September 23, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • explain why § 6 AStG taxes a gain that was never received in cash
  • check whether a person reaches the minimum of seven years of unlimited tax liability within twelve years
  • tell apart the three triggers of the German exit tax and the moment each one takes effect
  • compute the deemed capital gain from fair market value and acquisition costs
  • recognise when a foreign value replaces acquisition costs for people moving in, and when the pre-2022 version still applies
  • place an application for seven interest-free annual instalments and draw up the payment schedule
  • recognise the events after which the outstanding tax falls due within one month
  • apply the return rule with its period, its extension and its three conditions
  • estimate when interest arises on a deferral for returnees and how high it is
  • meet the reporting duties and determine the consequences of a later actual sale

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 123 minFree — no accountMoving abroad as a deemed sale: who is caught, what triggers it and how the gain arisesWhat you will be able to do
    • explain why § 6 AStG taxes a gain that was never received in cash
    • check whether a person reaches the minimum of seven years of unlimited tax liability within twelve years
    • tell apart the three triggers of the German exit tax and the moment each one takes effect
    • compute the deemed capital gain from fair market value and acquisition costs
    • recognise when a foreign value replaces acquisition costs for people moving in, and when the pre-2022 version still applies
    Read this module
  2. Module 225 minIncluded in the full courseAfter the assessment: annual instalments, return, reporting duties and a later saleWhat you will be able to do
    • place an application for seven interest-free annual instalments and draw up the payment schedule
    • recognise the events after which the outstanding tax falls due within one month
    • apply the return rule with its period, its extension and its three conditions
    • estimate when interest arises on a deferral for returnees and how high it is
    • meet the reporting duties and determine the consequences of a later actual sale
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (6)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (6)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.

Already purchased? Download your handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Read in German

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.