German exit tax on shares
Leaving Germany with 1% or more of a company counts as selling the shares. Check whether the exit tax applies, the taxable part and the most it can be, paid at once or in 7 instalments.
Rules checked October 2026Leaving Germany with company shares
The exit tax applies
- Gain
- €475,000
- Taxable part (60%)
- €285,000
- Tax at most (47.48%)
- €135,304
- Or 7 yearly instalments of
- €19,329
The ceiling uses the 45% top rate plus the 5.5% solidarity surcharge, without church tax; the German scale and your other income decide the real tax. The tax lapses if you return within 7 years without selling the shares.
A guide based on published rules, not tax advice.
How it works
- 1
Conditions
A stake of 1% or more in the last 5 years and full German tax liability for 7 of the last 12 years.
- 2
Deemed sale
Market value minus what you paid; 60% of the gain is taxed at your German rate.
- 3
Paying
At once or in 7 interest-free yearly instalments, usually with security; the tax lapses if you return within 7 years.
Questions
Why only a ceiling?
The real tax depends on the German scale and your other income in the year you leave; 45% is the top rate.
Does §2 AStG apply to Cyprus?
It depends on your case; an adviser checks it.
Sources and limits
- § 6 Außensteuergesetz, exit tax on shares (gesetze-im-internet.de), checked 28 October 2026
- § 17 Einkommensteuergesetz, sale of shares of 1% or more (gesetze-im-internet.de), checked 28 October 2026
- § 3 Nr. 40 Einkommensteuergesetz, partial-income method, 60% taxable (gesetze-im-internet.de), checked 28 October 2026
- § 4 Solidaritätszuschlaggesetz 1995, solidarity surcharge 5.5% (gesetze-im-internet.de), checked 28 October 2026
A model of published rules, not tax advice. Rules checked October 2026; we confirm them for your case before you act.
Related services
Other tools
All toolsTax exemption calculator
20%, 25% or 50% off your income tax: check eligibility, years left and savings year by year.
Open the toolNet salary calculator
Take-home pay, tax, social insurance and employer cost for 2025 and 2026.
Open the toolTax residency checker
Check the 60-day and 183-day rules for this year in under a minute.
Open the toolHave an adviser check it
Send us your result. A coordinator replies within one working day.