Reichfluchtsteuer

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“exit tax”, “departure tax”

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]


See also