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ExpertAdvisor01 6 days ago

Exit taxation on corporate level is in every EU country , because of the atad directives .

ExoticPearTree 5 days ago | parent [-]

I was not aware of that, but just read through it and it is crazy. It basically makes your company a hostage of the country where you incorporated it.

You cannot even move your company between member states without paying the exit tax. It is funny how the EU claims it is a single market but it is actually not.

https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CEL...

^^^ The Anti-Tax Avoidance Directive.

Jeez.

ExpertAdvisor01 5 days ago | parent [-]

You can only defer the exit tax if you move within the eu . There is also atad 2 and atad 3 . The good thing about the us is that you have the concept of domicile . So you can redomicile your company without needing to liquidate it.