Insights

German exit tax under § 6 AStG for founders with GmbH shares. Portugal NHR 2.0, UAE, and USA compared: deferral, residency substance, treaty clauses. As of 2026.

Employee equity for startups: ESOP, VSOP and phantom stock compared — with the Future Financing Act, § 19a EStG, vesting and the tax consequences. As of 2026.

In Germany, Bitcoin, Ether & Co. are not taxed like shares but as a private disposal under § 23 EStG. Hold for more than a year and you sell tax-free — sell earlier and you pay your personal rate of up to 45 percent. We explain holding periods, exemption limits and what changes in 2026/2027.

When is tax due on a German property sale, and which exceptions apply? A structured overview of the ten-year rule, the owner-occupation exemption, inherited property and the three-property threshold.

When is a property sale taxable in Germany, and which exceptions apply? A structured overview of the ten-year holding period, the owner-occupation exemption, inherited properties, and the three-property rule.

Leaving Germany does not automatically end your tax obligations. What to consider when departing — from giving up your residence and limited tax liability to exit taxation on corporate interests.