Tax Law · European Union
Plan Your Move Abroad Around Exit Tax Before It Surprises You
Moving country with unrealised gains, shares in a company, or a pension built up over years can trigger an exit tax in several European countries — a charge that is easy to overlook until it is too late. We match you, free of charge, with a lawyer who plans cross-border moves and the exit tax that goes with them.
- Lawyers who handle cross-border moves
- Coverage across the EU & EEA
- No fee to get matched
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Who this is for
An exit tax can be triggered simply by leaving — and it is far cheaper to plan for than to discover
An exit tax is a charge that some countries impose when a taxpayer moves their residence abroad while holding assets with unrealised gains — typically shares in a company, but potentially other assets or pension entitlements as well. The logic is that the country wants to tax the value built up while you lived there, even though you have not yet sold the asset. Several European countries apply such rules, though the thresholds, the assets covered, and the availability of deferral or payment arrangements vary widely between them. Because the charge is triggered by the move itself rather than by a sale, it is frequently overlooked until after the fact, when planning options have already closed. A specialist lawyer assesses whether an exit tax applies to your situation and structures the move to minimise its impact.
Why people get caught
Exit tax is triggered by the move, not the sale.
By the time you notice, planning is over.
The decision to leave can crystallise a tax charge you never expected, on gains you have not actually realised.
Not knowing the tax exists
Many people relocate unaware that their country of departure can tax unrealised gains when they leave. The charge only comes to light once the move is underway or complete, when the options to reduce it are gone.
Underestimating what it covers
Exit tax is not limited to one obvious asset. Shares, certain investments and sometimes pension rights can fall within its scope depending on the country, and the thresholds at which it bites are often lower than expected.
Ignoring deferral options
Several countries allow the tax to be deferred or paid over time, but only if the right elections are made within strict windows. Missing those elections turns a manageable charge into an immediate, unavoidable one.
What you get
An exit tax lawyer who plans the move, not just the return
We match you with lawyers who advise on cross-border moves and exit taxation regularly, so your planning happens before the move.
Whether it applies to you
Your lawyer reviews your assets, your destination and the rules of your departure country, and tells you clearly whether an exit tax is in play and roughly what it could cost.
Structuring before you leave
The timing and structure of the move — what you hold, what you sell, and when — are planned so that any exit tax is minimised lawfully and nothing is triggered by accident.
Deferral and elections handled
Where deferral, instalment payment or other elections are available, your lawyer makes them correctly and within the deadlines, so you keep options that would otherwise lapse.
Compliance on both sides
Your lawyer coordinates the exit side with your new country’s rules, ensuring the move is reported correctly in both places and no double exposure is created.
Coverage
Exit tax lawyers across Europe
Exit tax rules are national, and the interaction between your departure and destination countries matters, so the right lawyer is one who works on cross-border moves in your region. We match cases across the following countries and beyond:
Frequently asked
Exit tax — common questions
What exactly is an exit tax?
An exit tax is a charge some countries impose when you move your tax residence abroad while holding assets with unrealised gains, such as shares in a company. Rather than taxing you when you eventually sell, the country taxes the gain at the moment of departure, on the value built up while you lived there.
Which assets can trigger an exit tax?
It varies by country, but the most common trigger is a significant shareholding in a company. Some countries also look at other investments or pension entitlements. The thresholds and scope differ widely, so a lawyer should review your specific holdings against the rules of your departure country.
Do I have to pay exit tax immediately when I move?
Not always. Several countries allow the tax to be deferred or paid in instalments, sometimes until you actually sell the asset. However, these options usually require you to make a formal election within a specific window — missing it can mean the full amount falls due immediately.
Is exit tax charged across the whole EU?
No. Exit tax is a national measure and not every European country applies it, while those that do apply different rules. The country you are leaving, the assets you hold and your destination all determine whether and how much you owe.
Can I avoid exit tax by selling before I move?
Selling an asset before relocating will typically crystallise a normal capital gain rather than an exit tax, which may or may not be better for you. The comparison depends on rates, exemptions and timing, so it should be calculated with professional advice before you act.
When should I get advice about exit tax?
As early as possible — ideally before you set a moving date or make any change to your holdings. Because several options depend on timing and elections made before departure, advice received after the move may be able to do far less.
Free case review
Don’t let your move trigger a bill you never planned for
Tell us where you are leaving and what you hold, and we’ll connect you with an exit tax lawyer in your country — free of charge, with no obligation to hire.