According to § 6 (4) AStG, it is possible to pay the exit tax or in instalments according to new legal situation. However, taxpayers then have special notification obligations. In this article, we explain what information the taxpayer must communicate to the tax office and what sanctions he will take if he violates these notification obligations.
Applicability of the notification obligations according to § 6 (5) AStG
1.1. Differentiation between old cases and new cases
Taxpayers have special notification obligations if the tax office has deferred the exit tax. However, a distinction should be made as to the application of these notification requirements. Exit taxation currently runs “two-track”. Section 21(3) of the AStG stipulates that the old version shall continue to apply to old cases. Accordingly, a distinction should be made regularly between old cases and new cases.
Old cases are those that have implemented the provisions of § 6 (1) AStG before 01.01.2022. Then the AStG will apply in the version that applied until 30.06.2021. At that time, the notification obligations were still regulated in § 6(7) AStG. Only for such cases, in which the facts of § 6 (1) AStG was realized after 01.01.2022, the new legal situation applies. According to the new legal situation, taxpayers are subject to the notification obligations pursuant to § 6 (5) AStG.
1.2 Overview of notification obligations in case of deferral of departure
The notification obligations of § 6 paragraph 5 AStG apply to taxpayers who have been granted a deferral pursuant to § 6 paragraph 5 AStG a.F. or, according to today’s law, an installment payment pursuant to § 6 paragraph 4 AStG n.F.
In fact, the following three notification obligations apply to taxpayers:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.