S & P TAX CONSULTING
Moving and change of residence
The change of residence of high-income persons to foreign countries is always a central topic in the scope of tax structuring. Restrictions in the area of income taxation and inheritance tax need to be considered and included in this respect.
Although the change of residence within the EU has become easier due to the revised Foreign Tax Act, but there are still a number of requirements to fulfil. We render qualified and reliable advice when it comes to a safe course of action and, if necessary, show you possible alternatives.
Contacts:
- Wolfgang Fratz - WP, StB
TAX CONSULTING
- Formation of Enterprises
- Financial Accounting
- Wages & Salaries
- Annual Financial Statements & Tax Returns
- Legal Protection in Tax matters
- Owner-operated or family-operated companies
- Group Taxation
- Cross-border Business Operations
- International Transfer Prices
- Posting of Employees to Foreign Countries, Expatriates
- Choice and Change of Legal Structures, Reorganisations
- Participation of Employees
- Gifts & Inheritance, Corporate Succession
- Merger, Acquisition and Abandonment (M&A, MBI, MBO)
- Departures and Changes in Residence
- Taxation of Real Estates
- Taxation of Funds
- Taxation of Capital Assets
- Value-added Tax
- Foundations
- Non-profit Status & Sponsoring
- Taxation of Public Authorities