Doppelbesteuerung aufgrund einer Wegzugsbesteuerung gemäß § 6 AStG

The paper examines situations in which double taxation occurs following taxation under § 6 AStG. The author comes to the conclusion that taxation under § 6 AStG is constitutional and treaty-compliant and shows that hardly any German double taxation treaty can completely avoid double taxation if the act of realization is preceded by exit taxation. The author examines the requirements of EU law in detail and argues that, as a result, the taxing right of the country of destination in EU matters must step back with regard to changes in value that occurred prior to the establishment of residence in that country in order to avoid double taxation.