Exit tax
Taxation on individuals emigrating from a country
Nº Q1751348 ★★★
Rare · Savoirs
Exit tax
Taxation on individuals emigrating from a country
An exit tax is a tax on persons who cease to be tax-resident in a country. It is usually a form of capital gains tax against unrealized gains. Exit tax can get triggered by a change of domicile, tax residence, loss of a country's right to tax the gains, transfer of assets to a non-resident.
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Texte en anglais Pas encore d'article dans ta langue : extrait en anglais.
An exit tax is a tax on persons who cease to be tax-resident in a country. It is usually a form of capital gains tax against unrealized gains. Exit tax can get triggered by a change of domicile, tax residence, loss of a country's right to tax the gains, transfer of assets to a non-resident. In the United States, the tax is formally called expatriation tax and is levied upon abandoning American citizenship or green card by long-term residents.
Texte : Wikipédia en anglais, CC BY-SA 4.0. ·
