Moving abroad as a deemed sale: who is caught, what triggers it and how the gain arises

Question 1 of 6

An engineer lived in Germany for six years in total during the twelve years before she moved away. She holds 30 percent of a GmbH. Does her move trigger § 6 AStG?

Question 2 of 6

A shareholder living in Düsseldorf gives his GmbH shares to his son, who lives permanently in Canada. What follows for the father?

Question 3 of 6

Which value replaces the sale price in the gain calculation on an exit?

Question 4 of 6

Without a stock market price, how is the fair market value of GmbH shares determined first?

Question 5 of 6

A business owner moves to Germany. Her previous state of residence levied an exit tax on her shares when she left. What applies if she later sells the shares here?

Question 6 of 6

A shareholder moved abroad in 2020. Which version of § 6 AStG generally applies to his case?