Circumstances and issues of doubt relating to exit taxation. Dieser Artikel ist nicht verfügbar.Circumstances and issues of doubt relating to exit taxation

Globalisation and other forms of (tax) optimisation are increasingly prompting taxpayers to take steps to move into or out of the country, which often have consequences in terms of income tax. All provisions relating to 'exit taxation' are underpinned by the common objective of taxing income that is removed from Austrian tax jurisdiction as a result of the taxpayer's departure. This paper examines the departure of both individuals and companies. It aims to analyse not only the applicable regulations but also possible substitute realisation scenarios. Furthermore, the question arises as to which income is actually subject to exit taxation. The author analyses, with a focus on 'areas of uncertainty', the applicability of exit taxation to significant categories of cases, as well as any potential overlap with other tax avoidance scenarios.

Markos Michos-Michopoulos, LLM.oec., ha studiato giurisprudenza ed economia con specializzazione in diritto finanziario presso l'Università di Salisburgo. È assistente fiscale presso una delle Big Four con sede a Vienna. Le sue principali aree di consulenza sono i servizi per datori di lavoro globali e il diritto tributario internazionale.