Exit Taxation in Germany, Austria and Switzerland & UK Non-Dom Regime
On 1 October 2024, this year’s expert symposium of the International Fiscal Association (IFA) Liechtenstein took place at the SAL in Schaan. The event focused on the tax challenges surrounding exit taxation in Germany, Austria and Switzerland, as well as the proposed abolition of the UK’s non-dom regime.
Red Leafs Tax was actively involved in the symposium: Priska Rösli, Senior Partner at Red Leafs Tax and board member of IFA Liechtenstein, moderated the event and guided participants through the afternoon program – including a closing panel discussion featuring renowned speakers.
Ulrich Stertkamp, Tax Partner at Red Leafs Tax, opened the symposium with a practice-oriented presentation on German exit taxation. His talk addressed the tax pitfalls facing high-net-worth individuals when relocating abroad – in particular the burdens associated with the deemed taxation of capital gains, the “dry income” issue, and valuation complexities. He also presented specific courses of action and practical solutions.
The symposium not only provided valuable insights into current developments in international tax law but also offered space for professional exchange and networking. The subsequent drinks reception gave participants the opportunity to engage in lively discussions and make new connections.
