{"id":9208,"date":"2025-10-23T09:00:00","date_gmt":"2025-10-23T07:00:00","guid":{"rendered":"https:\/\/costablanca-magazin.com\/?p=9208"},"modified":"2026-07-07T09:47:41","modified_gmt":"2026-07-07T07:47:41","slug":"exit-tax-spain-2026-exit-tax-for-entrepreneurs","status":"publish","type":"post","link":"https:\/\/costablanca-magazin.com\/en\/residenten\/leben-in-spanien\/wegzugsbesteuerung-spanien-2026-exit-tax-fuer-unternehmer\/","title":{"rendered":"Exit tax Spain 2026 - Exit tax for entrepreneurs"},"content":{"rendered":"
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Exit tax Spain 2026 - Exit tax for entrepreneurs<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The exit tax will apply in the EU from 2026. Anyone moving to Spain with company shares will have to pay tax immediately. All about the rules, ECJ judgements and consequences.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The so-called exit tax affects all entrepreneurs who hold shares in corporations and move their place of residence from one EU member state to another. In future, \u201edeferred capital gains\u201c - i.e. profits that have not yet been realised - are to be recognised immediately for tax purposes.<\/p>

EU directive as a basis<\/strong>
This is based on the EU Anti-Tax Avoidance Directive (ATAD, 2016\/1164\/EU). Article 5 allows member states to tax the capital gains generated in the country of departure.
At the same time, the directive obliges countries to allow payment in instalments of at least five years in order not to unduly restrict freedom of establishment within the EU.<\/p>

Spain as a target country<\/strong>
Anyone who moves their residence to Spain is not initially subject to any additional exit tax there. The decisive factor is the country of origin: the tax is already due before the move, even if the investments are not sold. After the move, the Spanish tax rules for income and capital assets (Impuesto sobre la Renta de las Personas F\u00edsicas, IRPF) apply. In order to avoid double taxation, the respective double taxation agreements apply - such as the agreement between Germany and Spain (DTA, 2012).<\/p>

Germany as an example<\/strong>
Germany has transposed the ATAD requirements into national law with the ATAD Implementation Act (2021). The central standard is Section 6 of the Foreign Tax Act (AStG):
- Taxation on departure from a shareholding of at least 1%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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- No more unlimited deferral: instead, only interest-free instalment payments over seven years (section 6 (4) AStG).
- The tax authorities can demand collateral and decide on a case-by-case basis whether payment in instalments will be granted.
For emigrants to Spain, this means that even leaving Germany triggers a tax burden without any money actually having been paid.<\/p>

Controversial under European law<\/strong>
The European Court of Justice (ECJ) has repeatedly clarified that immediate taxation on departure can restrict the freedom of establishment (cases C-9\/02 \u201eLasteyrie du Saillant\u201c and C-371\/10 \u201eNational Grid Indus\u201c). Although the ECJ accepts the exit tax per se, it demands fair instalment payment models. Whether the latest tightening measures in individual member states are in line with European law will therefore be subject to further judicial review.<\/p>

What does this mean for residents in Spain?<\/strong>
- Planning is essential: Anyone moving to Spain from an EU country with exit taxation should already check the tax consequences in their country of origin.
- Secure liquidity: As the tax may arise immediately, reserves or financing models must be available.
- Avoid double taxation: The interplay between the country of origin, Spain and double taxation agreements is complex - professional advice is a must.
- Keep an eye on the legal situation: National courts and the ECJ will decide on the admissibility of the stricter rules in the coming years.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Wegzugsbesteuerung Spanien 2026 \u2013 Exit Tax f\u00fcr Unternehmer Ab 2026 greift die Exit Tax in der EU. Wer mit Unternehmensanteilen nach Spanien zieht, muss sofort Steuern zahlen. Alles zu Regeln, EuGH-Urteilen und Folgen. Die sogenannte Wegzugsbesteue\u00adrung betrifft alle Unternehmer, die Anteile an Kapitalgesellschaften halten und ihren Wohnsitz von einem EU-Staat in einen anderen verlagern. K\u00fcnftig […]<\/p>\n","protected":false},"author":4,"featured_media":9210,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[1755],"class_list":["post-9208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-leben-in-spanien","tag-steuern-spanien-costa-blanca"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t