ETERAX / Exit tax in Europe
Exit tax before you leave Europe: what each country charges.
Some countries tax you on the way out, on gains you have not even realised. Others do not touch individuals at all. Getting this wrong, or planning it late, is expensive. Here is the honest country-by-country picture.
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Country by country
Not every country taxes your exit.
This is the part most people find out too late. The countries below differ completely, and the planning window is usually 12 to 24 months before you move.
Poland
Real
19% on unrealised gains above PLN 4M when an individual relocates. Plan the timing.
See details →Germany
Real
§6 AStG deemed disposal on shareholdings of 1% or more. No interest-free deferral for a UAE move.
See details →Czech Republic
Companies only
No individual exit tax. The exit rule applies to companies moving assets, not people leaving.
See details →Netherlands
~26.9%
A preservation assessment on a substantial shareholding when you emigrate.
See details →
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Exit tax planning
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