Exit Tax in France, Italy and Austria

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piffie

New member
Hi Guys,

Does someone have details how the exit tax is working?
Especially:
1) born in France, left as a child to other EU countries, still have the passport there. Never paid taxes there. Is the person liable for an exit tax there?
2) studied in Italy, never worked there, but maybe still be registered on an address there. Is the person Liable for an exit tax there?
3) worked in the Netherlands, but taxes are always paid by the employer. Is the person liable for an exit tax there?

The reason is the person is now a digital nomad, living overseas building a company there, and asks if there is any risks that european companies would claim tax liabilities....

Any info appreciated. I know it probably requires a tax advisor in all countries, but would be great to understand more first.

thanks
 

Martin Everson

Offshore Retiree
Staff member
Mentor Group Gold
Elite Member
1) born in France, left as a child to other EU countries, still have the passport there. Never paid taxes there. Is the person liable for an exit tax there?

Exit tax is based in residency not passport. It also mostly applies to corporations with the idea to prevent them moving to cheaper jurisdictions. But exceptions do exist like in Poland, Spain etc where exit taxation applies to individuals. The text of each countries implementation of EU Exit Taxation has to be examined carefully if your a resident of that country planning on leaving and possess substantial wealth. The exit rules may surprise some people and I have discussed in other threads i.e Spain and Poland.

2) studied in Italy, never worked there, but maybe still be registered on an address there. Is the person Liable for an exit tax there?

No

3) worked in the Netherlands, but taxes are always paid by the employer. Is the person liable for an exit tax there?

No

The reason is the person is now a digital nomad, living overseas building a company there, and asks if there is any risks that european companies would claim tax liabilities....

You mean "European countries"? As a natural person unlikely. Establish a tax residency somewhere else and fulfill all exit paperwork and he will be fine.

But as always speak to a tax advisor.
 
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