Module 123 min2727 wordsFree — no account
Moving abroad as a deemed sale: who is caught, what triggers it and how the gain arises
Dated official sources, and the contents this module links to · 1 section
Official sources
- AStG § 6 Besteuerung des Vermögenszuwachses — subsections 1 and 2 — verified on September 23, 2026
- AStG § 21 Anwendungsvorschriften — subsections 1 and 3 — verified on September 23, 2026
- EStG § 17 Veräußerung von Anteilen an Kapitalgesellschaften — subsections 1, 2, 2a and 7 — verified on September 23, 2026
- EStG § 1 Steuerpflicht — subsection 1 — verified on September 23, 2026
- EStG § 3 no. 40 sentence 1 letter c — verified on September 23, 2026
- EStG § 3c Anteilige Abzüge — subsection 2 — verified on September 23, 2026
- AO § 8 Wohnsitz — verified on September 23, 2026
- AO § 9 Gewöhnlicher Aufenthalt — verified on September 23, 2026
- BewG § 9 Bewertungsgrundsatz, gemeiner Wert — verified on September 23, 2026
- BewG § 11 Wertpapiere und Anteile — subsections 1 and 2 — verified on September 23, 2026
Contents linked from this module
This module links to no other content.
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.