{"id":3734,"date":"2025-05-01T12:18:52","date_gmt":"2025-05-01T10:18:52","guid":{"rendered":"https:\/\/informatoo.com\/?post_type=info&p=3734"},"modified":"2025-05-01T12:23:44","modified_gmt":"2025-05-01T10:23:44","slug":"wegzug-ins-ausland","status":"publish","type":"info","link":"https:\/\/informatoo.com\/en\/info\/wegzug-ins-ausland\/","title":{"rendered":"Wegzug ins Ausland"},"content":{"rendered":"\n

\ud83e\uddfe Merkblatt f\u00fcr Freibe\u00adrufler und Genos\u00adsen\u00adschafts\u00admit\u00adglied<\/strong>er<\/h2>\n\n\n\n

\ud83d\udccc 1. Allge\u00admeine Situation<\/strong><\/h3>\n\n\n\n

Wenn du als Consultant (freibe\u00adruflich t\u00e4tiger Berater)<\/strong> ins Ausland ziehst, stellt sich die Frage, ob du eine Wegzugs\u00adbe\u00adsteuerung<\/strong> nach \u00a7\u202f6 AStG zahlen musst.<\/p>\n\n\n\n

\u2705 2. Wann KEINE Wegzugs\u00adbe\u00adsteuerung anf\u00e4llt<\/strong><\/h3>\n\n\n\n

Du bist nicht betroffen von der Wegzugs\u00adsteuer<\/strong>, wenn:<\/p>\n\n\n\n

    \n
  • du ausschlie\u00dflich freibe\u00adruflich t\u00e4tig bist<\/strong>, und<\/li>\n\n\n\n
  • keine Anteile \u00fcber 1 % an Kapital\u00adge\u00adsell\u00adschaften<\/strong> (z.\u202fB. GmbH, AG) h\u00e4ltst, und<\/li>\n\n\n\n
  • deine Betei\u00adligung an einer Wohnungs\u00adbau\u00adge\u00adnos\u00adsen\u00adschaft (eG)<\/strong> erfolgt ist.<\/li>\n<\/ul>\n\n\n\n

    \ud83d\udc49 Hinweis<\/strong>: Die eG ist keine Kapital\u00adge\u00adsell\u00adschaft<\/strong> im Sinne des \u00a7 6 AStG \u2013 auch bei >1 % Betei\u00adligung keine Wegzugs\u00adsteuer.<\/p>\n\n\n\n

    \u2757 3. Wann die Wegzugs\u00adsteuer greift<\/strong><\/h3>\n\n\n\n

    Wegzugs\u00adbe\u00adsteuerung wird f\u00e4llig, wenn:<\/p>\n\n\n\n

      \n
    • du deinen Wohnsitz oder gew\u00f6hn\u00adlichen Aufenthalt<\/strong> ins Ausland verlegst, und<\/li>\n\n\n\n
    • innerhalb der letzten 5 Jahre<\/strong> eine Betei\u00adligung \u00fcber 1 % an einer Kapital\u00adge\u00adsell\u00adschaft<\/strong> (z.\u202fB. GmbH) hattest.<\/li>\n<\/ul>\n\n\n\n

      Dann wird eine fiktive Ver\u00e4u\u00ad\u00dferung deiner Anteile angenommen und Einkom\u00admen\u00adsteuer auf den \u201estillen Gewinn\u201c f\u00e4llig.<\/p>\n\n\n\n

      \ud83c\udf0d 4. Weitere Hinweise beim Wegzug<\/strong><\/h3>\n\n\n\n

      Auch ohne Wegzugs\u00adsteuer solltest du beachten:<\/p>\n\n\n\n

        \n
      • Finanzamt \u00fcber Wegzug infor\u00admieren<\/strong><\/li>\n\n\n\n
      • Ausl\u00e4n\u00addische T\u00e4tigkeit ggf. dort steuerlich anmelden<\/strong><\/li>\n\n\n\n
      • Pr\u00fcfen, ob ein Doppel\u00adbe\u00adsteue\u00adrungs\u00adab\u00adkommen (DBA)<\/strong> besteht<\/li>\n\n\n\n
      • Kranken\u00adver\u00adsi\u00adcherung und Renten\u00adver\u00adsi\u00adcherung pr\u00fcfen<\/li>\n\n\n\n
      • Deutsche Steuer\u00adnummer ggf. ruhen lassen oder l\u00f6schen<\/li>\n<\/ul>\n\n\n\n

        \ud83d\udccc 5. Empfeh\u00adlungen<\/strong><\/h3>\n\n\n\n
          \n
        • Bei Zweifeln: Steuer\u00adbe\u00adrater oder inter\u00adna\u00adtio\u00adnaler Steuer\u00adjurist<\/strong> konsul\u00adtieren<\/li>\n\n\n\n
        • Alle Vorg\u00e4nge schriftlich dokumen\u00adtieren<\/strong><\/li>\n\n\n\n
        • Vorab kl\u00e4ren, ob eine sp\u00e4tere R\u00fcckkehr steuer\u00adliche Folgen h\u00e4tte<\/li>\n<\/ul>\n\n\n\n
          \n\n\n\n

          Generiert mit:<\/strong> ChatGPT\u20114.o (am 1. Mai 2025)
          F\u00fcr:<\/strong> Freibe\u00adruf\u00adliche Berater mit Genos\u00adsen\u00adschafts\u00adbe\u00adtei\u00adligung
          Hinweis:<\/strong> Diese Info ersetzt keine indivi\u00adduelle Steuer\u00adbe\u00adratung.<\/p>\n\n\n\n

          \n\n\n\n

          <\/p>\n","protected":false},"excerpt":{"rendered":"

          \ud83e\uddfe Merkblatt f\u00fcr Freibe\u00adrufler und Genos\u00adsen\u00adschafts\u00admit\u00adglieder \ud83d\udccc 1. Allge\u00admeine Situation Wenn du als Consultant (freibe\u00adruflich t\u00e4tiger Berater) ins Ausland ziehst, stellt sich die Frage, ob du eine Wegzugs\u00adbe\u00adsteuerung nach \u00a7\u202f6 AStG zahlen musst. \u2705 2. Wann KEINE Wegzugs\u00adbe\u00adsteuerung anf\u00e4llt Du bist nicht betroffen von der Wegzugs\u00adsteuer, wenn: \ud83d\udc49 Hinweis: Die eG ist keine Kapital\u00adge\u00adsell\u00adschaft im [\u2026]<\/p>\n","protected":false},"author":1,"featured_media":2027,"menu_order":0,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"region":[143,138],"tag_de":[183],"thema":[126],"ai_version":[],"class_list":["post-3734","info","type-info","status-publish","format-standard","has-post-thumbnail","hentry","region-de","region-europa","tag_de-auswandern","thema-auswandern"],"blocksy_meta":[],"yoast_head":"\nWegzug ins Ausland - informatoo.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/informatoo.com\/en\/info\/wegzug-ins-ausland\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:locale:alternate\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wegzug ins Ausland - informatoo.com\" \/>\n<meta property=\"og:description\" content=\"\ud83e\uddfe Merkblatt f\u00fcr Freibe\u00adrufler und Genos\u00adsen\u00adschafts\u00admit\u00adglieder \ud83d\udccc 1. 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