{"id":14562,"date":"2024-08-24T10:18:46","date_gmt":"2024-08-24T10:18:46","guid":{"rendered":"https:\/\/ntx-legal.com\/?p=14562"},"modified":"2026-02-02T20:06:56","modified_gmt":"2026-02-02T19:06:56","slug":"avoiding-exit-tax-opportunities-risks-implementation","status":"publish","type":"post","link":"https:\/\/ntx-legal.com\/en\/avoiding-exit-tax-opportunities-risks-implementation\/","title":{"rendered":"Avoid exit tax: Possibilities, risks &amp; implementation"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"14562\" class=\"elementor elementor-14562\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d7dee27 e-flex e-con-boxed e-con e-parent\" data-id=\"d7dee27\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b821f6d e-con-full e-flex e-con e-child\" data-id=\"b821f6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b39198 elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"9b39198\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Blog<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taxes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8439cb4 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"8439cb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span style=\"color: #f9941f\">Removal tax \n<\/span>Avoid<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-153ba39 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"153ba39\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tTop performers &amp; entrepreneurs want to emigrate and are confronted with exit tax: what options are there to avoid it?\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3b0996 e-con-full e-flex e-con e-child\" data-id=\"c3b0996\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;position&quot;:&quot;absolute&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e84d5bb e-con-full e-flex e-con e-child\" data-id=\"e84d5bb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;position&quot;:&quot;absolute&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04a0ebc elementor-widget elementor-widget-heading\" data-id=\"04a0ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Scroll\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0fcffc0 e-con-full e-flex e-con e-child\" data-id=\"0fcffc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6eff63f e-flex e-con-boxed e-con e-parent\" data-id=\"6eff63f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c5896ad e-con-full e-flex e-con e-child\" data-id=\"c5896ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad3abeb elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ad3abeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Exit taxation is a sensitive issue for many entrepreneurs who hold shares in corporations and are planning to relocate their place of residence and centre of life abroad. As soon as they relocate their place of residence, they may be faced with considerable tax claims, which in many cases exceed their liquidity. In this blog article, we show what entrepreneurs should look out for when relocating and what options are available to minimise or avoid exit tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03c4b9b elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"03c4b9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"512\" height=\"512\" viewbox=\"0 0 2048 2048\"><path fill=\"#FA9420\" d=\"M1636 693q65 33 117 81t90 108t57 128t20 142h-128q0-79-30-149t-83-122t-122-82t-149-31q-79 0-149 30t-122 83t-82 122t-31 149q0 91-41 173t-115 136q65 33 117 81t90 108t57 128t20 142h-128q0-79-30-149t-83-122t-122-82t-149-31q-79 0-149 30t-122 83t-82 122t-31 149H128q0-73 20-141t57-128t89-108t118-82q-73-54-114-136t-42-173q0-79 30-149t83-122t122-82t149-31q91 0 173 41t136 115q38-75 97-134t134-97q-73-54-114-136t-42-173q0-79 30-149t83-122t122-82t149-31q79 0 149 30t122 83t82 122t31 149q0 91-41 173t-115 136zm-996 715q52 0 99-20t81-55t55-81t21-100q0-52-20-99t-55-81t-82-55t-99-21q-53 0-99 20t-81 55t-55 82t-21 99q0 53 20 99t55 81t81 55t100 21zm512-1024q0 53 20 99t55 81t81 55t100 21q52 0 99-20t81-55t55-81t21-100q0-52-20-99t-55-81t-82-55t-99-21q-53 0-99 20t-81 55t-55 82t-21 99z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWho is affected by the exit tax?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2b56ef elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"d2b56ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"text-muted-foreground text-lg leading-relaxed mb-6\">In principle, all entrepreneurs who hold shares in corporations and who have held shares in the last\u00a0<span class=\"text-secondary font-semibold\">12 years more than 7 years<\/span>\u00a0were subject to unlimited tax liability in Germany in the event of a change of residence.<\/p><p class=\"text-muted-foreground text-lg leading-relaxed\">As soon as an entrepreneur gives up their residence and loses their tax liability in Germany, Germany no longer has the right to tax them. This means that the increase in value of the shares and participations is taxed at the time of departure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48821ab elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"48821ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-balance-scale\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 336h-.02c0-16.18 1.34-8.73-85.05-181.51-17.65-35.29-68.19-35.36-85.87 0C-2.06 328.75.02 320.33.02 336H0c0 44.18 57.31 80 128 80s128-35.82 128-80zM128 176l72 144H56l72-144zm511.98 160c0-16.18 1.34-8.73-85.05-181.51-17.65-35.29-68.19-35.36-85.87 0-87.12 174.26-85.04 165.84-85.04 181.51H384c0 44.18 57.31 80 128 80s128-35.82 128-80h-.02zM440 320l72-144 72 144H440zm88 128H352V153.25c23.51-10.29 41.16-31.48 46.39-57.25H528c8.84 0 16-7.16 16-16V48c0-8.84-7.16-16-16-16H383.64C369.04 12.68 346.09 0 320 0s-49.04 12.68-63.64 32H112c-8.84 0-16 7.16-16 16v32c0 8.84 7.16 16 16 16h129.61c5.23 25.76 22.87 46.96 46.39 57.25V448H112c-8.84 0-16 7.16-16 16v32c0 8.84 7.16 16 16 16h416c8.84 0 16-7.16 16-16v-32c0-8.84-7.16-16-16-16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCalculation of exit tax\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b13e87 elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"2b13e87\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"mb-16\"><p class=\"text-muted-foreground text-lg leading-relaxed mb-6\">Even if the shares are not sold, the exit tax is due. The basis for calculating the exit tax is the current market value of the shares at the time of departure, less the acquisition costs for the shares.<\/p><p class=\"text-muted-foreground text-lg leading-relaxed mb-6\">The tax office likes to use the simplified capitalised earnings value method when calculating the exit tax. The average annual profit (assumed to be EUR 100,000) is multiplied by\u00a0<span class=\"text-secondary font-semibold\">13,75<\/span>\u00a0multiplied. For a GmbH with an annual profit of EUR 100,000, this results in an enterprise value of\u00a0<span class=\"text-secondary font-semibold\">EUR 1,375,000<\/span>.<\/p><p class=\"text-muted-foreground text-lg leading-relaxed mb-6\">This notional profit must be taxed at the personal income tax rate. However, due to the partial income method, \u201eonly\u201c\u00a0<span class=\"text-secondary font-semibold\">60%<\/span>\u00a0of the profit is taxed, while 40% remains tax-free. Nevertheless, this results in a tax burden of over\u00a0<span class=\"text-secondary font-semibold\">EUR 350,000<\/span>.<\/p><p class=\"text-muted-foreground text-lg leading-relaxed\">Selling the shares to a family member or business partner for significantly less than their value will not work, as the tax authorities can scrutinise the sale price for arm's length and appropriateness. Anyone who agrees to pay the exit tax should have the actual value determined by an independent expert.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3a2120 elementor-invisible elementor-widget elementor-widget-icon-box\" data-id=\"d3a2120\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tOptions for avoidance\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7093697 e-con-full e-flex e-con e-child\" data-id=\"7093697\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7760e3 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"f7760e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb29ad elementor-widget elementor-widget-heading\" data-id=\"3cb29ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Maintain tax liability\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b15a4c elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"3b15a4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"mb-16\"><p>The simplest but least favourable option from a long-term tax perspective is to maintain residence in Germany. In this case, unlimited tax liability remains in place, which means that profit distributions are taxable in Germany.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e2696a e-con-full e-flex e-con e-child\" data-id=\"0e2696a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e55bfff elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"e55bfff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db77ae0 elementor-widget elementor-widget-heading\" data-id=\"db77ae0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Gift of shares\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8063bd1 elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"8063bd1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"mb-16\"><p>Another option is to make a gift of the company shares to a person resident in Germany before moving away. This eliminates the exit tax, but gift tax may play a role. In order to minimise gift tax, a gift subject to reserved usufruct can be considered.<\/p><p>In this case, only the ownership of the shares under civil law is given away, while the donor retains the right to profit distributions and sales gains, which is why the value of the gift is minimised. In addition, the tax-free allowances for gifts can be utilised. These are between EUR 20,000 and EUR 500,000, depending on the degree of kinship or relationship between the donor and the donee.<\/p><p>For Austrian entrepreneurs, gifting, both with and without a reserved usufruct, can be an easy way to avoid exit tax, as there has been no gift tax in Austria since 1 August 2008.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-429d7e9 e-con-full e-flex e-con e-child\" data-id=\"429d7e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4df005b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"4df005b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80fca70 elementor-widget elementor-widget-heading\" data-id=\"80fca70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Establish a foundation\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d42481d elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"d42481d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"mb-16\"><p>A frequently overlooked but very effective method of avoiding exit tax is the establishment of a foundation. A foundation can be set up both in Germany and abroad.<\/p><p>Under certain conditions, a German foundation can receive up to EUR 400,000 without the transfer triggering gift tax. Provided the foundation does not carry out any commercial activities, a foundation in Germany only pays 15% corporation tax.<\/p><p>The tax burden is often lower for foreign foundations, although gift tax is payable when transferring assets from Germany to a foundation abroad. If assets are transferred from Austria, a foundation entrance tax is payable.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3df06c3 e-con-full e-flex e-con e-child\" data-id=\"3df06c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d98e29 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"3d98e29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d23f095 elementor-widget elementor-widget-heading\" data-id=\"d23f095\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Conversion into a partnership\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-840fafc elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"840fafc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"mb-16\"><p>The conversion of a GmbH into a GmbH &amp; Co. KG means that the former GmbH shareholder is now a partner in a partnership and is therefore no longer subject to exit taxation. It is important to note that the company's operations remain in Germany in order to avoid a taxable transfer of functions.<\/p><p>As a rule, the conversion of a GmbH into a GmbH &amp; Co. KG is usually tax-neutral. However, if the GmbH has profit carryforwards, the conversion can lead to a considerable tax burden.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2532141 e-con-full e-flex e-con e-child\" data-id=\"2532141\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6c1fb4 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"a6c1fb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbf1ccf elementor-widget elementor-widget-heading\" data-id=\"fbf1ccf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Transfer to business assets\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b057f4 elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"6b057f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"mb-16\"><p>Another very interesting option is to transfer the shares to the business assets of a (newly founded) GmbH &amp; Co. KG. Here, too, it is important that the company's operations remain in Germany.<\/p><p>Furthermore, this model only works if the GmbH &amp; Co. KG, which holds the shares in the GmbH, carries out a commercial activity in Germany. An obvious business activity in this case would be administration and management as a service for the operating GmbH.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e87a9dd e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"e87a9dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50945a7 elementor-widget elementor-widget-heading\" data-id=\"50945a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">We are here for you!\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-007b971 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"007b971\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"text-muted-foreground text-lg leading-relaxed mb-6\">If you hold shares in corporations and are thinking about or have already decided to relocate abroad, then you should definitely look into exit taxation and ways of avoiding exit tax.<\/p><p class=\"text-muted-foreground text-lg leading-relaxed\">The best option for avoiding exit tax always depends on the individual case. In a free initial consultation, we will analyse your current situation and find out which options are best suited to you. We can then support you with the entire implementation process if required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3acf9ce e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"3acf9ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13a9ac5 elementor-widget elementor-widget-heading\" data-id=\"13a9ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Let's talk\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-237dec5 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"237dec5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As an unbeatable collective of established entrepreneurs, renowned lawyers and experienced tax advisors, we are a reliable partner at your side - for tax optimisation, foreign companies, global expansion banking, emigration or asset protection.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5f4ad9 elementor-align-left elementor-mobile-align-justify elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"d5f4ad9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Arrange a free initial consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0be70eb e-con-full e-flex e-con e-child\" data-id=\"0be70eb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_offset&quot;:120,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-d978994 e-con-full e-flex e-con e-child\" data-id=\"d978994\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5bf7d5 elementor-widget elementor-widget-heading\" data-id=\"d5bf7d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">More exciting articles<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c242088 elementor-grid-1 elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"c242088\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:&quot;40228&quot;,&quot;columns&quot;:1,&quot;columns_tablet&quot;:1,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-40228\">.elementor-40228 .elementor-element.elementor-element-6539402{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--gap:6px 6px;--row-gap:6px;--column-gap:6px;--overflow:hidden;--background-transition:0.3s;border-style:solid;--border-style:solid;border-width:1px 1px 1px 1px;--border-top-width:1px;--border-right-width:1px;--border-bottom-width:1px;--border-left-width:1px;border-color:#E0E4EB;--border-color:#E0E4EB;--border-radius:12px 12px 12px 12px;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:16px;--padding-bottom:16px;--padding-left:16px;--padding-right:16px;--e-con-transform-transition-duration:500ms;}.elementor-40228 .elementor-element.elementor-element-6539402:not(.elementor-motion-effects-element-type-background), .elementor-40228 .elementor-element.elementor-element-6539402 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:transparent;background-image:linear-gradient(180deg, #F6F7F8 0%, #F6F7F8 100%);}.elementor-40228 .elementor-element.elementor-element-6539402:hover{background-color:transparent;background-image:linear-gradient(90deg, #F9941F 0%, #F97316 100%);}.elementor-40228 .elementor-element.elementor-element-6539402.e-con:hover{--e-con-transform-translateY:-4px;--e-con-transform-scale:1.02;}.elementor-40228 .elementor-element.elementor-element-feaa5cc .elementor-heading-title{font-family:\"Poppins\", Sans-serif;font-size:12px;font-weight:500;text-transform:uppercase;line-height:16px;letter-spacing:0.05em;color:#F9941F;}.elementor-40228 .elementor-element.elementor-element-feaa5cc > .elementor-widget-container{margin:0px 0px 4px 0px;padding:0px 0px 0px 0px;}.elementor-40228 .elementor-element.elementor-element-83fafd9 .elementor-heading-title{font-size:20px;}.elementor-40228 .elementor-element.elementor-element-057a8d8 .elementor-heading-title{font-size:14px;font-weight:500;line-height:1.625em;color:#141D2E;}@media(max-width:767px){.elementor-40228 .elementor-element.elementor-element-6539402{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:16px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"40228\" class=\"elementor elementor-40228 e-loop-item e-loop-item-40370 post-40370 post type-post status-publish format-standard has-post-thumbnail hentry category-firmengrundung category-steuern\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-6539402 e-con-full s2-card e-transform e-transform e-flex e-con e-child\" data-id=\"6539402\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-4,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.02,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" href=\"https:\/\/ntx-legal.com\/en\/incorporation-canada-tax-free\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-feaa5cc s2-title elementor-widget elementor-widget-heading\" data-id=\"feaa5cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span>Company formation<\/span>, <span>Taxes<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83fafd9 s2-title elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"83fafd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Company formation in Canada: Tax-free in a high-tax country<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-057a8d8 s2-des elementor-widget elementor-widget-heading\" data-id=\"057a8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">In this article, we explain how company formation in Canada works, why it offers tax advantages and how you can benefit from them.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"40228\" class=\"elementor elementor-40228 e-loop-item e-loop-item-40063 post-40063 post type-post status-publish format-standard has-post-thumbnail hentry category-auswanderung\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-6539402 e-con-full s2-card e-transform e-transform e-flex e-con e-child\" data-id=\"6539402\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-4,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.02,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" href=\"https:\/\/ntx-legal.com\/en\/more-and-more-millionaires-emigrate\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-feaa5cc s2-title elementor-widget elementor-widget-heading\" data-id=\"feaa5cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span>Emigration<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83fafd9 s2-title elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"83fafd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">More and more top performers &amp; millionaires are emigrating<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-057a8d8 s2-des elementor-widget elementor-widget-heading\" data-id=\"057a8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Never before have more millionaires and top performers emigrated from their home countries than last year. Where did most of them move to?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"40228\" class=\"elementor elementor-40228 e-loop-item e-loop-item-15702 post-15702 post type-post status-publish format-standard has-post-thumbnail hentry category-vermogensschutz\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-6539402 e-con-full s2-card e-transform e-transform e-flex e-con e-child\" data-id=\"6539402\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-4,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.02,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" href=\"https:\/\/ntx-legal.com\/en\/foundation-foundations-in-liechtenstein-asset-protection-tax-optimisation-succession-planning\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-feaa5cc s2-title elementor-widget elementor-widget-heading\" data-id=\"feaa5cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span>Asset protection<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83fafd9 s2-title elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"83fafd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Establishing a foundation in Liechtenstein: a secure safe deposit box<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-057a8d8 s2-des elementor-widget elementor-widget-heading\" data-id=\"057a8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">In this article, we highlight the numerous advantages of a foundation in Liechtenstein and go into detail about the process and costs of setting up a foundation.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e53146 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3e53146\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/en\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-left\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M257.5 445.1l-22.2 22.2c-9.4 9.4-24.6 9.4-33.9 0L7 273c-9.4-9.4-9.4-24.6 0-33.9L201.4 44.7c9.4-9.4 24.6-9.4 33.9 0l22.2 22.2c9.5 9.5 9.3 25-.4 34.3L136.6 216H424c13.3 0 24 10.7 24 24v32c0 13.3-10.7 24-24 24H136.6l120.5 114.8c9.8 9.3 10 24.8.4 34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Back to the homepage<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Top performers &amp; entrepreneurs want to emigrate and are confronted with exit tax: what options are there to avoid it?<\/p>","protected":false},"author":1,"featured_media":40818,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[302],"tags":[],"class_list":["post-14562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuern"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wegzugsteuer vermeiden: M\u00f6glichkeiten, Risiken &amp; Umsetzung - NTX Legal<\/title>\n<meta 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