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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
GERMANY - "Exit tax" - Delocalization of German companies
For Fiscal Year closed in 2008 onward, Germany introduced an “exit tax” on partial or total delocalization of assets (Patents, trade marks, …), functions (Procurement, inventory management,…), risk or any other source of profit outside Germany. These new rules will likely generate claims during reorganization. Conformity with EU rules must be confirmed.
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