Jian-Cheng Ku and Tim Mulder of DLA Piper discuss the most relevant tax proposals announced in the Netherlands 2022 budget that are relevant for multinational enterprises with activities in the Netherlands.
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OXFORD, England, May 6, 2021 /PRNewswire/ On 24
th March 2021 the German Government approved a draft bill to implement an Anti-Tax Avoidance Directive (ATAD) that incorporates a tightened exit tax.
Michael Shaw s article for the law firm, Macfarlanes, summarizes:
German residents concerned about exit tax changes should consider private home tutors if emigrating. German law already imposes an exit tax on any inbuilt gain in the value of substantial shareholdings when the owner leaves Germany or gives shares to someone outside Germany. To date, the charge has generally been deferred until the shares are sold, if the transfer is within the EU, in a nod to the freedom of movement of capital doctrine.