Reichfluchtsteuer: Difference between revisions
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* “Departure Tax”: “When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value (FMV) and to have immediately reacquired them for the same amount. This is called a deemed disposition and you may have to report a capital gain (also known as departure tax).” [https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html#toc6] | * “Departure Tax”: “When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value (FMV) and to have immediately reacquired them for the same amount. This is called a deemed disposition and you may have to report a capital gain (also known as departure tax).” [https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html#toc6] | ||
== USA == | |||
* [[Thomas L. Knapp]], “[https://thegarrisoncenter.org/archives/18547 Jesus (Sort Of) Versus the Long Arm of Washington’s Reichsfluchtsteuer]” | |||
= See also = | = See also = | ||
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* [[Republikflüchtling]] | * [[Republikflüchtling]] | ||
* [[ | * [[Reichsarbeitsdienst]] | ||
* [[Phantom Tax]] | * [[Phantom Tax]] | ||
[[de: Reichfluchtsteuer]] | [[de: Reichfluchtsteuer]] | ||
Latest revision as of 21:54, 10 May 2024
“exit tax”, “departure tax”
Examples
Germany
Canada
- “Departure Tax”: “When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value (FMV) and to have immediately reacquired them for the same amount. This is called a deemed disposition and you may have to report a capital gain (also known as departure tax).” [1]
