Wegzugsbesteuerung 2023 | Wegzugsteuer vermeiden, ganz legal

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Lebensmittelpunkt? </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/gewoehnlicher-aufenthalt-183-tage-regel" > <span class="header-nav-folder-item-content"> Gewöhnlicher Aufenthalt und 183-Tage-Regel </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/oecd-definiert-ort-der-steuerpflicht" > <span class="header-nav-folder-item-content"> OECD definiert Ort der Steuerpflicht </span> </a> </div> <div class="header-nav-folder-item header-nav-folder-item--active"> <a href="/fachwissen/wegzugsbesteuerung" aria-current="page" > <span class="header-nav-folder-item-content"> Wegzugsbesteuerung </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/entstrickung-exit-tax" > <span class="header-nav-folder-item-content"> Entstrickungsbesteuerung </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/erweiterte-beschraenkte-steuerpflicht" > <span class="header-nav-folder-item-content"> Erweiterte beschränkte Steuerpflicht </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/16-fragen-des-finanzamts-bei-wegzug-ins-ausland" > <span class="header-nav-folder-item-content"> 16 Fragen des Finanzamts bei Wegzug ins Ausland </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fallbeispiele/start" > <span class="header-nav-folder-item-content"> 12 Fallbeispiele aus der Praxis </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/wohnung-in-deutschland-halten" > <span class="header-nav-folder-item-content"> Wohnung in Deutschland behalten? </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/erbschaftsteuer-schenkungsteuer-auslandsbezug" > <span class="header-nav-folder-item-content"> Erbschaftsteuer & Schenkungsteuer </span> </a> </div> </div> </div> <div class="header-nav-item header-nav-item--folder"> <a class="header-nav-folder-title" href="/steuergnstige-l" tabindex="-1" data-animation-role="header-element" > Steuergünstige Länder </a> <div class="header-nav-folder-content"> <div class="header-nav-folder-item"> <a href="/laenderlisten/steuerguenstige-wohnsitzstaaten" > <span class="header-nav-folder-item-content"> Alle Länder </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/steuerfreie-wohnsitzstaaten" > <span class="header-nav-folder-item-content"> Steuerfreie Länder </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/empfohlene-wohnsitzstaaten-in-europa" > <span class="header-nav-folder-item-content"> Europa </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/empfohlene-wohnsitzstaaten-eu" > <span class="header-nav-folder-item-content"> Europäische Union </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/empfohlene-nicht-eu-wohnsitzstaaten" > <span class="header-nav-folder-item-content"> Europa, aber nicht EU </span> </a> </div> 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href="/fahrplan" data-animation-role="header-element" > Dein Fahrplan </a> </div> <div class="header-nav-item header-nav-item--collection"> <a href="/7-schritte" data-animation-role="header-element" > 7 Schritte </a> </div> <div class="header-nav-item header-nav-item--folder header-nav-item--active"> <a class="header-nav-folder-title" href="/dein-umzug" tabindex="-1" data-animation-role="header-element" aria-current="true" > Wegzug & Steuern </a> <div class="header-nav-folder-content"> <div class="header-nav-folder-item"> <a href="/fachwissen/ausflaggen" > <span class="header-nav-folder-item-content"> Ausflaggen der natürlichen Person </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/wohnsitz-abmelden-bei-umzug-ins-ausland" > <span class="header-nav-folder-item-content"> Wohnsitz richtig abmelden </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/lebensmittelpunkt-steuerlicher-wohnsitz" > <span class="header-nav-folder-item-content"> Was ist der Lebensmittelpunkt? </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/gewoehnlicher-aufenthalt-183-tage-regel" > <span class="header-nav-folder-item-content"> Gewöhnlicher Aufenthalt und 183-Tage-Regel </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/oecd-definiert-ort-der-steuerpflicht" > <span class="header-nav-folder-item-content"> OECD definiert Ort der Steuerpflicht </span> </a> </div> <div class="header-nav-folder-item header-nav-folder-item--active"> <a href="/fachwissen/wegzugsbesteuerung" aria-current="page" > <span class="header-nav-folder-item-content"> Wegzugsbesteuerung </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/entstrickung-exit-tax" > <span class="header-nav-folder-item-content"> Entstrickungsbesteuerung </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/erweiterte-beschraenkte-steuerpflicht" > <span class="header-nav-folder-item-content"> Erweiterte beschränkte Steuerpflicht </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/16-fragen-des-finanzamts-bei-wegzug-ins-ausland" > <span class="header-nav-folder-item-content"> 16 Fragen des Finanzamts bei Wegzug ins Ausland </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fallbeispiele/start" > <span class="header-nav-folder-item-content"> 12 Fallbeispiele aus der Praxis </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/wohnung-in-deutschland-halten" > <span class="header-nav-folder-item-content"> Wohnung in Deutschland behalten? </span> </a> </div> <div class="header-nav-folder-item"> <a href="/fachwissen/erbschaftsteuer-schenkungsteuer-auslandsbezug" > <span class="header-nav-folder-item-content"> Erbschaftsteuer & Schenkungsteuer </span> </a> </div> </div> </div> <div class="header-nav-item header-nav-item--folder"> <a class="header-nav-folder-title" href="/steuergnstige-l" tabindex="-1" data-animation-role="header-element" > Steuergünstige Länder </a> <div class="header-nav-folder-content"> <div class="header-nav-folder-item"> <a href="/laenderlisten/steuerguenstige-wohnsitzstaaten" > <span class="header-nav-folder-item-content"> Alle Länder </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/steuerfreie-wohnsitzstaaten" > <span class="header-nav-folder-item-content"> Steuerfreie Länder </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/empfohlene-wohnsitzstaaten-in-europa" > <span class="header-nav-folder-item-content"> Europa </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/empfohlene-wohnsitzstaaten-eu" > <span class="header-nav-folder-item-content"> Europäische Union </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/empfohlene-nicht-eu-wohnsitzstaaten" > <span class="header-nav-folder-item-content"> Europa, aber nicht EU </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/empfohlene-wohnsitzstaaten-uebersee" > <span class="header-nav-folder-item-content"> Außerhalb Europas </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/empfohlene-wohnsitzstaaten-mit-territorialbesteuerung" > <span class="header-nav-folder-item-content"> Territorialbesteuerung </span> </a> </div> <div class="header-nav-folder-item"> <a href="/laenderlisten/non-dom-wohnsitzstaaten" > <span class="header-nav-folder-item-content"> Non Dom Länder </span> </a> </div> </div> </div> <div class="header-nav-item header-nav-item--folder"> <a class="header-nav-folder-title" href="/new-folder" tabindex="-1" data-animation-role="header-element" > Ich bin... </a> <div class="header-nav-folder-content"> <div class="header-nav-folder-item"> <a href="/steuernomaden" > <span class="header-nav-folder-item-content"> Steuernomade </span> </a> </div> <div class="header-nav-folder-item"> <a href="/rente-im-ausland/rente-und-pension-im-ausland-beziehen" > <span class="header-nav-folder-item-content"> Ruheständler </span> </a> </div> <div class="header-nav-folder-item"> <a href="/steuerlich-interessante-wohnsitzstaaten-fuer-trader" > <span class="header-nav-folder-item-content"> Trader </span> </a> </div> </div> </div> <div class="header-nav-item header-nav-item--collection"> <a href="/seminare" data-animation-role="header-element" > Seminare </a> </div> <div class="header-nav-item header-nav-item--folder"> <a class="header-nav-folder-title" href="/mehr" tabindex="-1" data-animation-role="header-element" > Mehr... </a> <div class="header-nav-folder-content"> <div class="header-nav-folder-item"> <a href="/fachwissen/start" > <span class="header-nav-folder-item-content"> Fachwissen </span> </a> </div> <div class="header-nav-folder-item"> <a href="/auslandsgesellschaften" > <span class="header-nav-folder-item-content"> Steuergünstige Firmengründung </span> </a> </div> <div class="header-nav-folder-item"> <a href="/banking" > <span class="header-nav-folder-item-content"> Kontoeröffnung & Banking im Ausland </span> </a> </div> <div class="header-nav-folder-item"> <a href="/immobilienkauf-ausland/start" > <span class="header-nav-folder-item-content"> Immobilienerwerb im Ausland </span> </a> </div> <div class="header-nav-folder-item"> <a href="/wohnung-im-ausland-mieten/start" > <span class="header-nav-folder-item-content"> Wohnung mieten im Ausland </span> </a> </div> <div class="header-nav-folder-item"> <a href="/auswandern-mit-kindern/start" > <span class="header-nav-folder-item-content"> Auswandern mit Kindern </span> </a> </div> <div class="header-nav-folder-item"> <a href="/staatsbuergerschaft-erwerben/zweite-staatsbuergerschaft-als-deutscher" > <span class="header-nav-folder-item-content"> Zweite Staatsbürgerschaft erwerben </span> </a> </div> <div class="header-nav-folder-item"> <a 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id="page-section-611160ae7dcdb62b7d2fbb35"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-c41eb9d4d853576daa60"><div class="sqs-block-content"> <div class="sqs-html-content"> <h1 style="text-align:center;white-space:pre-wrap;">Die deutsche Wegzugsteuer 2023 & was man dagegen tun kann</h1> </div> </div></div><div class="sqs-block embed-block sqs-block-embed" data-block-json="{"url":"https://youtu.be/sKNkGV11ngw","html":"<iframe class=\"embedly-embed\" 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src="//www.youtube.com/embed/sKNkGV11ngw?wmode=opaque" height="480" width="854" scrolling="no" frameborder="0" allowfullscreen></iframe> </div></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1698647681652_28982"><div class="sqs-block-content"> <div class="sqs-html-content"> <h4 style="text-align:center;white-space:pre-wrap;">Wer Deutschland verlässt & an werthaltigen Kapitalgesellschaften im In- & Ausland beteiligt ist, muss laut Gesetz bluten. Das gilt in der neuesten Fassung der Steuer 2022 sogar bei einem Wegzug ins EU-EWR-Ausland. Doch es gibt legale Strategien, die Wegzugsteuer zu vermeiden.</h4> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655814924925_13428"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div></div></div></div> </div> <button class='background-pause-button' aria-label="Hintergrund pausieren"></button> <button class='background-pause-button paused' aria-label="Hintergrund abspielen"></button> </div> <div class="section-divider-display" style=" --stroke-thickness: 6px; --stroke-dasharray: 0; --stroke-linecap: square; " > <style> .has-section-divider[data-section-id="611160ae7dcdb62b7d2fbb35"] { padding-bottom: var(--divider-height); z-index: var(--z-index); } .has-section-divider[data-section-id="611160ae7dcdb62b7d2fbb35"] .background-pause-button { bottom: calc(14px + var(--divider-height)); } .has-section-divider[data-section-id="611160ae7dcdb62b7d2fbb35"] .section-divider-svg-clip { display: block; } .has-section-divider[data-section-id="611160ae7dcdb62b7d2fbb35"].background-width--inset:not(.content-collection):not(.gallery-section):not(.user-items-list-section) { padding-bottom: calc(var(--sqs-site-gutter) + var(--divider-height)); } .has-section-divider[data-section-id="611160ae7dcdb62b7d2fbb35"].background-width--inset:not(.content-collection):not(.gallery-section):not(.user-items-list-section) .section-background { bottom: calc(var(--sqs-site-gutter) + var(--divider-height)); } .has-section-divider[data-section-id="611160ae7dcdb62b7d2fbb35"] .section-divider-block { height: var(--divider-height); } </style> <style data-section-divider-style> .has-section-divider[data-section-id="611160ae7dcdb62b7d2fbb35"] { padding-bottom: 6vw; } .has-section-divider[data-section-id="611160ae7dcdb62b7d2fbb35"].background-width--inset:not(.content-collection):not(.gallery-section):not(.user-items-list-section) { padding-bottom: calc(var(--sqs-site-gutter) + 6vw); } </style> <div class="section-divider-block"></div> <svg class="section-divider-svg-clip"> <clipPath id="section-divider-611160ae7dcdb62b7d2fbb35" clipPathUnits="objectBoundingBox" > <path class="section-divider-clip" d="M0,0" /> </clipPath> </svg> <svg class="section-divider-svg-stroke" viewBox="0 0 1 1" preserveAspectRatio="none"> <path class="section-divider-stroke" d="M0,0" vector-effect="non-scaling-stroke" /> </svg> </div> </section> <section data-test="page-section" data-section-theme="light" class='page-section layout-engine-section background-width--full-bleed section-height--medium content-width--medium horizontal-alignment--center vertical-alignment--middle light' data-section-id="611160ae7dcdb62b7d2fbb37" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--medium", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--medium", "customContentWidth": 50, "sectionTheme": "light", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' ' > <div class="content" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-611160ae7dcdb62b7d2fbb37"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="sqs-block code-block sqs-block-code" data-block-type="23" id="block-yui_3_17_2_1_1657456620783_16479"><div class="sqs-block-content"> <div class="subnav"> <h4>Inhalt</h4> <ul> <li><a href="#Es-geht">I. Es geht NICHT um eine Sitzverlegung ins Ausland</a></li> <li><a href="#wegzugsteuer">II. Wegzugsteuer vs Exit Tax (“Entstrickung”)</a></li> <li><a href="#berechnet">III. So berechnet sich die Wegzugsteuer</a></li> <li><a href="#umzug-innerhalb">IV. Umzug innerhalb der EU</a></li> <li><a href="#kann-die">V. Kann die Wegzugsteuer legal vermieden werden? Ja!</a></li> <li><a href="#neuregelung">VI. Neuregelung Wegzugsbesteuerung 2022</a></li> </ul> </div></div></div><div class="sqs-block spacer-block sqs-block-spacer sized vsize-1" data-block-type="21" id="block-yui_3_17_2_1_1657456620783_17200"><div class="sqs-block-content"> </div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-673f3c5151a32165807e"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;"><strong>Die meisten Mandanten haben keine Ahnung, dass es eine Strafsteuer gibt, um Deutschland zu verlassen.</strong> Ja, sie haben richtig gehört. Diese Strafsteuer wird auch Wegzugbesteuerung , Wegzugsteuer , Wegzugssteuer , Auswanderungssteuer oder Wegzieh Steuer<strong><em> </em></strong>genannt. Wer geschäftlich erfolgreich ist, muss bluten, wenn er Good Old Germany den Rücken kehren will und einen Wegzug plant. Und das nicht unerheblich. Jetzt fragt man sich okay, Wegzugsbesteuerung wie hoch ist die denn?</p><p class="" style="white-space:pre-wrap;"><strong>Besitzen Sie eine GmbH, die nur 100.000 Euro Gewinn im Jahr erwirtschaftet, liegt die Wegzugsteuer schnell bei über 300.000 Euro.</strong></p><p class="" style="white-space:pre-wrap;">Mehr Informationen dazu wie die Wegzugssteuer berechnet wird, erfahren Sie weiter unten.</p><p class="" style="white-space:pre-wrap;">Seit 2022 wird die Wegzugsbesteuerung sogar fällig, wenn Sie innerhalb des EU-EWR-Raums, also z. B. lediglich nach <a href="https://www.wohnsitzausland.com/italien">Italien</a>, umziehen (wir gehen davon aus, dass diese Regelung irgendwann vom EUGH gekippt wird, da sie den europäischen Grundrechten wie Niederlassungsfreiheit und Kapitalverkehrsfreiheit widerspricht).</p><p class="" style="white-space:pre-wrap;">Wer selbständig ist oder Betriebsvermögen ins Ausland verlagert, dem droht die sogenannte Entstrickung, was allerdings steuerlich betrachtet nicht mit der Wegzugsteuer zu verwechseln ist, aber de facto den gleichen Effekt hat.</p><p class="" style="white-space:pre-wrap;">Aber alles schön der Reihe nach.</p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655817980591_10196"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div><div class="sqs-block code-block sqs-block-code" data-block-type="23" id="block-yui_3_17_2_1_1657357880095_123030"><div class="sqs-block-content"><div class="section-link" id="Es-geht"></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1655817980591_10279"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">Es geht NICHT um eine Sitzverlegung ins Ausland</h2><p class="" style="white-space:pre-wrap;">Viele Mandanten meinen, dass die Wegzugsteuer nur dann anfällt, wenn ein deutsches Unternehmen ins Ausland verlegt werden soll. <strong>Das ist NICHT der Fall. </strong>In diesem Fall würde laut Außensteuergesetz § 6 AStG die <a href="https://www.wohnsitzausland.com/entstrickung-exit-tax" target="_blank">Exit Tax</a> fällig werden.</p><p class="" style="white-space:pre-wrap;">Die Wegzugsteuer fällt hingegen an, wenn <strong>natürliche, steuerpflichtige Personen Anteile an einer Kapitalgesellschaft halten</strong> (mind. 1 % der Anteile) und Ihren <strong>Wohnsitz ins Ausland verlagern</strong>. Diese werden beim Wegzug aus Deutschland der Einkommensteuer unterzogen.</p><p class="" style="white-space:pre-wrap;">Die Wegzugssteuer ist <strong>KEINE eigenständige Steuer</strong>, sondern eine Variante der Einkommensteuer!</p><p class="" style="white-space:pre-wrap;"><strong>UND</strong>: Auch bei Beteiligungen an <strong>Auslandsgesellschaften</strong> werden diese Anteile bei einem Wegzug aus Deutschland in ein anderes Land bei der Wegzugsteuer mit berücksichtigt.</p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655817980591_12255"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div><div class="sqs-block code-block sqs-block-code" data-block-type="23" id="block-yui_3_17_2_1_1657357880095_240496"><div class="sqs-block-content"><div class="section-link" id="wegzugsteuer"></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1655817980591_12328"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">Wegzugsteuer vs Exit Tax (Entstrickung)</h2> </div> </div></div><div class="sqs-block embed-block sqs-block-embed" data-block-json="{"hSize":null,"floatDir":null,"url":"https://youtu.be/9BmSltQ3Swk","customThumbEnabled":false,"html":"<iframe class=\"embedly-embed\" src=\"//cdn.embedly.com/widgets/media.html?src=https%3A%2F%2Fwww.youtube.com%2Fembed%2F9BmSltQ3Swk%3Ffeature%3Doembed&display_name=YouTube&url=https%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3D9BmSltQ3Swk&image=https%3A%2F%2Fi.ytimg.com%2Fvi%2F9BmSltQ3Swk%2Fhqdefault.jpg&key=61d05c9d54e8455ea7a9677c366be814&type=text%2Fhtml&schema=youtube\" width=\"854\" height=\"480\" scrolling=\"no\" title=\"YouTube embed\" frameborder=\"0\" allow=\"autoplay; fullscreen; encrypted-media; picture-in-picture;\" allowfullscreen=\"true\"></iframe>","width":854,"height":480,"resolvedBy":"youtube","providerName":"YouTube","thumbnailUrl":"https://i.ytimg.com/vi/9BmSltQ3Swk/hqdefault.jpg"}" data-block-type="22" id="block-yui_3_17_2_1_1698648168542_18153"><div class="sqs-block-content"><div class="intrinsic" style="max-width:100%"><div class="embed-block-wrapper embed-block-provider-YouTube" style="padding-bottom:56.20609%;"> <iframe src="//www.youtube.com/embed/9BmSltQ3Swk?wmode=opaque" height="480" width="854" scrolling="no" frameborder="0" allowfullscreen></iframe> </div></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1698648168542_18256"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;">Alle Steuern, die für eine unbeschränkt steuerpflichtige Person bei einem Wegzug aus Deutschland oder der Verlagerung von Betriebsvermögen ins Ausland anfallen, sind im Außensteuergesetz § 6 AStG und dem Einkommensteuergesetz § 17 EStG geregelt.</p><p class="" style="white-space:pre-wrap;">Bei einer Besteuerung zum Zeitpunkt des Wegzuges gibt es <strong>zwei Dinge</strong>, die vorab zu beachten sind, um massive steuerliche Nachteile zu vermeiden:</p><h4 style="white-space:pre-wrap;">1. Wegzugsteuer</h4><p class="" style="white-space:pre-wrap;">Auswanderungssteuer Deutschland bzw. Wegzugssteuer Deutschland - Hier geht es zum einen um <strong>Anteile von Kapitalgesellschaften</strong>, die mit der <strong>Wegzugsbesteuerung natürliche Personen</strong> betrifft.</p><h4 style="white-space:pre-wrap;">2. Exit Tax</h4><p class="" style="white-space:pre-wrap;">Zum anderen um die sogenannte <a href="https://www.wohnsitzausland.com/entstrickung-exit-tax" target="_blank">Exit Tax, die Entstrickungssteuer</a>. Ihr Anwendungsbereich liegt im Gegensatz zur Wegzugsteuer beim <strong>Betriebsvermögen eines Unternehmens</strong>. Sie betrifft auch Einzelunternehmen, Selbstständige und Freiberufler.</p><p class="" style="white-space:pre-wrap;">Diese Exit Tax regelt EU-weit im Rahmen der ATAD-Richtlinie (<a href="https://www.wohnsitzausland.com/atad-eu-anti-steuervermeidungsrichtlinie" target="_blank">Anti Tax Avoidance Directive</a> bzw. Anti Steuervermeidungsrichtlinie) die <strong>Besteuerung bei Verlagerungen von Wirtschaftsgütern</strong> <strong>bzw. Betriebsvermögen</strong> wie Unternehmen, Patenten, Softwares oder ähnlichem. Sie kann also laut Steuerrecht auch dann ausgelöst werden, wenn eine Person selbst gar nicht in ein anderes Land umzieht.</p><p class="" style="white-space:pre-wrap;">Dem Gesetz zur Entstrickung haben wir <a href="https://www.wohnsitzausland.com/entstrickung-exit-tax" target="_blank">hier eine eigene Seite gewidmet</a>.</p><p class="" style="white-space:pre-wrap;">Diese Seite widmet sich dem ersten der beiden Punkte: der <strong>Wegzugsbesteuerung.</strong> Also jener Regelung, die natürliche Personen mit Anteilen an Kapitalgesellschaften betrifft, wenn sie ins Ausland (sowohl innerhalb EU-EWR-Raum als auch in Drittstaaten) verziehen.</p><h2 style="white-space:pre-wrap;">Was ist die Wegzugsbesteuerung?</h2><p class="" style="white-space:pre-wrap;">Die Wegzugsteuer ist eine Steuer, die Gesellschafter von Kapitalgesellschaften betrifft, deren <strong>unbeschränkte Steuerpflicht in Deutschland endet </strong>(durch Wegzug, Wohnsitz-Verlagerung ins Ausland).</p><p class="" style="white-space:pre-wrap;">Die Wegzugsbesteuerung ist dann relevant, wenn der Steuerpflichtige zum Zeitpunkt des Wegzugs einen Anteil von <strong>mindestens 1 % an einer deutschen oder ausländischen Kapitalgesellschaft</strong> in seinem Privatvermögen hält.</p><p class="" style="white-space:pre-wrap;">Beim Wegzug aus Deutschland verliert der Gesetzgeber das Recht der Besteuerung und ermittelt deshalb den potenziellen Gewinn eines zukünftigen Verkaufs.</p><p class="" style="white-space:pre-wrap;">Dabei werden sämtliche <strong>stillen Reserven</strong> im Inland steuerlich erfasst und besteuert und der Unternehmer so behandelt, als würde er seine Firmenanteile tatsächlich verkaufen (selbst bei einem Wegzug innerhalb des EU-EWR-Raums).</p><h4 style="white-space:pre-wrap;">Ermittlung des fiktiven Veräußerungsgewinns</h4><p class="" style="white-space:pre-wrap;">Der hierbei vom Finanzamt bestimmte Wertzuwachs seit Gründung bzw. Erwerb der Gesellschaft nennt sich <strong>„fiktiver Veräußerungsgewinn“ </strong>(bzw. gemeiner Wert der Anteile an der Kapitalgesellschaft).</p><p class="" style="white-space:pre-wrap;">Dieser gemeine Wert der Beteiligung ist dann vom Steuerpflichtigen im Teileinkünfteverfahren in Deutschland zu versteuern, d.h. <strong>60 % des Betrages werden mit Einkommensteuer belegt</strong>.</p><p class="" style="white-space:pre-wrap;">Bis zur Reform der Wegzugsteuer musste eine Person 10 Jahre in Deutschland unbeschränkt steuerpflichtig sein, um die Steuer beim Umzug ins Ausland auszulösen. Seit 2022 gibt es dabei aber ein paar Änderungen.</p><p class="" style="white-space:pre-wrap;">Nun ist die Rechtslage beispielsweise so, dass jeder, der zum Zeitpunkt des Wegzugs für<strong> mindestens sieben Jahre</strong> in Deutschland <strong>unbeschränkt steuerpflichtig</strong> war, möglicherweise der Wegzugsbesteuerung unterliegt.</p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655817980591_13856"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div><div class="sqs-block code-block sqs-block-code" data-block-type="23" id="block-yui_3_17_2_1_1631494784143_6983"><div class="sqs-block-content"><div class="section-link" id="berechnet"></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1631494784143_7049"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">So berechnet sich die Wegzugsteuer</h2><p class="" style="white-space:pre-wrap;">Beim Wegzug ins Ausland wird der Wert des Unternehmens geschätzt. Bemessungsgrundlage sind dabei die <strong>stillen Reserven</strong> – insbesondere der Wertzuwachs seit Erwerb der Anteile, die in den Anteilen enthalten sind.</p> </div> </div></div><div class="sqs-block image-block sqs-block-image" data-aspect-ratio="40.68767908309456" data-block-type="5" id="block-2265a4ef57d1556c8b87"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-below design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:6000px;" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:40.687679290771484%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg" data-image-dimensions="6000x4000" data-image-focal-point="0.5055501463391973,0.613140847556173" alt="johan-mouchet-Z95viY3WaZs-unsplash (1).jpg" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg" width="6000" height="4000" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 100vw, 100vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50.555014633919725% 61.3140847556173%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767558336-PXKJU6SGBTXA8TY8M3QV/johan-mouchet-Z95viY3WaZs-unsplash+%281%29.jpg?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </figure> </div> </div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-2d6cab30898bfdc8d4a6"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;"><em>Beispiel 1: Herr Schlotzky erwirbt einen GmbH-Anteil für 1 Million Euro. Dieser ist nach drei Jahren 3 Millionen Euro wert. Die stillen Reserven belaufen sich auf 2 Millionen Euro. Bemessungsgrundlage für die Wegzugsbesteuerung beim Umzug ins Ausland sind 2 Millionen Euro.</em></p><p class="" style="white-space:pre-wrap;"><em>Beispiel 2: Frau Otter gründet mit 25.000 Euro Stammkapital eine GmbH. Diese erwirtschaftet nach ein paar Jahren 100.000 Gewinn pro Jahr. Nun will Frau Otter nach Italien umziehen. Das Finanzamt stuft den Wert der Gesellschaft im Kontext der Wegzugsteuer mit 1.375 Millionen Euro ein.</em></p><p class="" style="white-space:pre-wrap;">Anhand des Beispiel von Frau Otter beträgt der <strong>fiktive Veräußerungsgewinn also 1.35 Millionen Euro. </strong>60 % davon sind 780.000 Euro, welche nun gemäß Wegzugsteuer mit Einkommensteuersatz zu versteuern sind.</p><p class="" style="white-space:pre-wrap;"><strong>Bei 45 % Höchststeuersatz (mit Reichensteuer) wären dies also 351.000 Euro.</strong></p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655817980591_14673"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div><div class="sqs-block code-block sqs-block-code" data-block-type="23" id="block-yui_3_17_2_1_1657357880095_310949"><div class="sqs-block-content"><div class="section-link" id="umzug-innerhalb"></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1655817980591_14746"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">Verschärfung bei Stundung der Wegzugsbesteuerung</h2><p class="" style="white-space:pre-wrap;">In Ausnahmefällen hatte der Steuerzahler gemäß früherer Rechtslage die Möglichkeit beim Umzug in ein anderes Land, eine sogenannte <strong>Stundung der Wegzugsteuer</strong> zu beantragen und die Steuer über einen Zeitraum von fünf Jahren in Raten zu bezahlen.</p><p class="" style="white-space:pre-wrap;"><strong>Ab 2022 wird die Wegzugsteuer sofort beim Wegzug fällig</strong>. Eine Stundung kommt lediglich gegen eine Sicherheitsleistung in Frage und gewährt die Aufteilung der Zahlung in <strong>sieben zinslosen Raten innerhalb eines Jahres</strong>.</p><p class="" style="white-space:pre-wrap;">Es spielt dabei wie gesagt keine Rolle, <strong>ob das Unternehmen weiter in Deutschland aktiv ist</strong>. Als gesetzliche Grundlage dient dem Gesetzgeber in jedem Fall eine „fiktive Veräußerung“ der Gesellschaftsanteile.</p><p class="" style="white-space:pre-wrap;"><strong>Besonders zu beachten: </strong>Auch beim Wegzug von <strong>EU-EWR-Bürgern innerhalb des EU-EWR-Raums</strong> fällt die Möglichkeit der zinslosen, unbefristeten Stundung komplett weg.</p><p class="" style="white-space:pre-wrap;">Auch abgsehen von der Stundung ergaben sich im Steuerrecht (§ 6 AStG) im Rahmen der Reform für Wegzüge sowohl innerhalb EU-EWR als auch bei Wohnsitz-Verlagerung in Drittstaaten weitere Änderungen, die wir hier kurz zusammengefasst haben:</p><h4 style="white-space:pre-wrap;">Wegzugsteuer Neu auf einen Blick</h4><ul data-rte-list="default"><li><p class="" style="white-space:pre-wrap;"><strong>Wegfall der zinslosen Stundung</strong> (auch bei Umzug innerhalb der EU/EWR)</p></li><li><p class="" style="white-space:pre-wrap;"><strong>7 Jahre unbeschränkte Steuerpflicht in Deutschland</strong> (innerhalb der letzten 12 Jahre)</p></li><li><p class="" style="white-space:pre-wrap;"><strong>Verlängerung temporäre Wohnsitzverlagerung</strong> (auf bis zu 12 Jahre)</p></li><li><p class="" style="white-space:pre-wrap;"><strong>Besteuerung von Dividendenausschüttung</strong> mit 20 %</p></li></ul><p class="" style="white-space:pre-wrap;">Ausführliche Informationen zu allen Änderungen und Neuregelungen im Gesetz für Steuerpflichtige beim Wegzug ins Ausland <a href="https://www.wohnsitzausland.com/wegzugsteuer-verschaerfung" target="_blank">finden Sie auf dieser Seite.</a></p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655817980591_16195"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div><div class="sqs-block code-block sqs-block-code" data-block-type="23" id="block-yui_3_17_2_1_1631494784143_7988"><div class="sqs-block-content"><div class="section-link" id="kann-die"></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1631494784143_8054"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">Umzug innerhalb der EU/EWR</h2><p class="" style="white-space:pre-wrap;">Bei einem <strong>Wegzug in ein EU-Land</strong> bzw. im EU-EWR-Raum hat der europäische Gerichtshof früher die Wegzugsbesteuerung – unter anderem aufgrund der Niederlassungsfreiheit und Kapitalverkehrsfreiheit in der EU – als rechtswidrig erklärt.</p><p class="" style="white-space:pre-wrap;">Daher wurde die Steuer von Seiten des Finanzamtes früher zwar noch immer erhoben, aber dem Steuerzahler eine <strong>Möglichkeit zur Stundung </strong>zur Verfügung gestellt, bis es zum eigentlichen Verkauf der Gesellschaftsanteile kommt.</p><p class="" style="white-space:pre-wrap;"><strong>Ab 2022 ist eine Stundung aufgrund der bereits erwähnten Verschärfung und Änderungen der Wegzugsbesteuerung nicht mehr möglich. Auch bei EU-EWR-Bürgern löst ein Umzug innerhalb der EU bzw. des EWR die Wegzugsteuer aus!</strong></p> </div> </div></div><div class="sqs-block image-block sqs-block-image" data-aspect-ratio="46.41833810888252" data-block-type="5" id="block-f6488825144e075069fb"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-below design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:2500px;" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:46.418338775634766%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg" data-image-dimensions="2500x1636" data-image-focal-point="0.5,0.5" alt="unsplash-image-rYVmXecm64Q.jpg" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg" width="2500" height="1636" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 100vw, 100vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1632767641798-0YZF6HHXJA2YY9GRSPAZ/unsplash-image-rYVmXecm64Q.jpg?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </figure> </div> </div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-e6012e27912db61e4260"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">Wegzusteuer bei temporärem Umzug aus Deutschland</h2> </div> </div></div><div class="sqs-block embed-block sqs-block-embed" data-block-json="{"hSize":null,"floatDir":null,"url":"https://youtu.be/cqaw_b4Rwr0","customThumbEnabled":false,"html":"<iframe class=\"embedly-embed\" src=\"//cdn.embedly.com/widgets/media.html?src=https%3A%2F%2Fwww.youtube.com%2Fembed%2Fcqaw_b4Rwr0%3Ffeature%3Doembed&display_name=YouTube&url=https%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3Dcqaw_b4Rwr0&image=https%3A%2F%2Fi.ytimg.com%2Fvi%2Fcqaw_b4Rwr0%2Fhqdefault.jpg&key=61d05c9d54e8455ea7a9677c366be814&type=text%2Fhtml&schema=youtube\" width=\"854\" height=\"480\" scrolling=\"no\" title=\"YouTube embed\" frameborder=\"0\" allow=\"autoplay; fullscreen; encrypted-media; picture-in-picture;\" allowfullscreen=\"true\"></iframe>","width":854,"height":480,"resolvedBy":"youtube","providerName":"YouTube","thumbnailUrl":"https://i.ytimg.com/vi/cqaw_b4Rwr0/hqdefault.jpg"}" data-block-type="22" id="block-yui_3_17_2_1_1698647681652_49092"><div class="sqs-block-content"><div class="intrinsic" style="max-width:100%"><div class="embed-block-wrapper embed-block-provider-YouTube" style="padding-bottom:56.20609%;"> <iframe src="//www.youtube.com/embed/cqaw_b4Rwr0?wmode=opaque" height="480" width="854" scrolling="no" frameborder="0" allowfullscreen></iframe> </div></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1698647681652_49157"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;">In Deutschland unbeschränkt steuerpflichtige Personen, die planen <strong>temporär ins Ausland</strong> zu gehen, müssen laut Steuerrecht <strong>keine Wegzugsteuer </strong>bezahlen.</p><p class="" style="white-space:pre-wrap;">Klingt positiv – doch auch diese Regelung birgt erwartungsgemäß ihre Tücken.</p><p class="" style="white-space:pre-wrap;">Als temporäre Wegzüge gelten <strong>Aufenthalte von bis zu 7 Jahren</strong> im Ausland (egal ob EU oder Drittstaat). Bei dieser Frist gibt es außerdem die <strong>Möglichkeit zur Verlängerung auf bis zu 12 Jahre</strong> – beispielsweise wenn es sich um einen Aufenthalt zu beruflichen Zwecken handelt.</p><p class="" style="white-space:pre-wrap;">In der Praxis sieht es allerdings so aus, dass die Wegzugsbesteuerung auch bei einem temporären Umzug zunächst anfällt. Erst bei der <strong>Rückkehr nach Deutschland</strong> innerhalb der angegebenen Frist bekommt man die zuvor <strong>bezahlte Wegzusteuer zurückerstattet</strong>.</p><p class="" style="white-space:pre-wrap;"><em>Dazu ein Beispiel: Herr Moser besitzt ein Unternehmen in Deutschland mit 100.000 Euro Jahresgewinn und plant, für die nächsten 3 Jahre in die USA umzuziehen, um dort eine US-Niederlassung der Gesellschaft aufzubauen. Der temporäre Wegzug ins Ausland fällt theoretisch nicht unter die Wegzugsbesteuerung, praktisch ist die Steuer aber zuerst trotzdem zu entrichten. Die GmbH wird im Zuge dessen mit einem fiktiven Veräußerungserlös von 1.3 Mio. Euro bewertet. Herr Moser muss in diesem Fall laut aktueller Rechtslage 350.000 Euro Wegzugsteuer bezahlen, um Deutschland verlassen zu können.</em></p><p class="" style="white-space:pre-wrap;">Alternativ dazu haben Sie das Recht, eine <strong>Sicherheitsleistung</strong> in Höhe der Steuer zu hinterlegen (in dem eben beschriebenen Beispiel könnte Herr Moser sein Haus bis zur Rückkehr ins Land an das Finanzamt überschreiben) oder die betreffenden <strong>Gesellschaftsanteile</strong> selbst dafür zu verwenden.</p><p class="" style="white-space:pre-wrap;">In <strong>Härtefällen</strong> ist im Gesetz ein gewisser Spielraum seitens des Finanzamts vorgesehen. Bei Unternehmen mit Wert in Millionenhöhe gibt es beim vorübergehenden Umzug in ein anderes (EU-)Land also eventuell die Möglichkeit, mit den Behörden bzw. dem Ministerium zu verhandeln und die <strong>Wegzugsteuer auszusetzen</strong>.</p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655817980591_17657"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div><div class="sqs-block code-block sqs-block-code" data-block-type="23" id="block-yui_3_17_2_1_1631494784143_9846"><div class="sqs-block-content"><div class="section-link" id="neuregelung"></div></div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1631494784143_9912"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">Kann die Wegzugsteuer legal vermieden werden? Ja!</h2><p class="" style="white-space:pre-wrap;">Hier sei als erstes angemerkt, dass bei der Übertragung von werthaltigen Anteilen ins Ausland <strong>immer mit steuerlichen Nachteilen zu rechnen</strong> ist.</p><p class="" style="white-space:pre-wrap;">Durch vorausschauende steuerliche Gestaltung gibt es einige Punkte, die hinsichtlich der Wegzugsbesteuerung beachtet werden können. Ganz vermeiden lassen sich Steuern aber selbst im EU-EWR-Raum nur, wenn die Anteile keinen Wert haben.</p><h4 style="white-space:pre-wrap;">1. Geplante Rückkehr (temporärer Wegzug)</h4><p class="" style="white-space:pre-wrap;">Ein klarer Fall, wie die Wegzugsbesteuerung vermieden werden kann. Wie bereits erwähnt, entfällt die Steuer, wenn Privatpersonen beim Wegzug vorhaben, wieder <strong>nach Deutschland zurückzukehren</strong>.</p><p class="" style="white-space:pre-wrap;">Dies gilt, sofern Sie einen <strong>temporären Aufenthalt</strong> im Ausland für nicht länger als sieben Jahre planen (unter der Voraussetzung, dass Sie währenddessen keine Geschäftsanteile an Kapitalgesellschaften und Co. verkaufen). Diese Frist kann für Wegzüge seit der Reform 2022 sogar auf 12 Jahre verlängert werden.</p><p class="" style="white-space:pre-wrap;"><strong>Besonders wichtig zu beachten beim temporären Wegzug ins Ausland: </strong>Das Unternehmen darf während des Aufenthaltes nicht verkauft werden und auch Dividenenausschüttungen sind nur in beschränktem Umfang möglich.</p><p class="" style="white-space:pre-wrap;"><strong>Für all jene, die die Wegzugsteuer nicht im Voraus bezahlen wollen/können, gibt es einen Geheimtipp:</strong></p><p class="" style="white-space:pre-wrap;">Wenn Sie Anfang 2023 ins Ausland umziehen, wird die Steuererklärung mit der entsprechenden Wegzugsteuer am 28. Februar 2025 fällig (gegen Zinsen und Zuschläge spätestens im Juni 2025).</p><p class="" style="white-space:pre-wrap;">Im Juni 2025 kommen Sie für 6 Monate zurück nach Deutschland und reichen die Erklärung für 2023 ein, in der Sie den vorübergehenden Umzug ins Ausland inkludieren. Da Sie aber bereits wieder zurück sind, wird die Wegzugsteuer auf diese Weise nicht fällig.</p><p class="" style="white-space:pre-wrap;">Nach 6 Monaten können Sie bei Bedarf wieder ins Ausland ziehen und diesen Vorgang wiederholen.</p><p class="" style="white-space:pre-wrap;">Diese Gestaltung eignet sich natürlich nicht für jede Situation und der Teufel steckt auch hier im Detail, insbesondere bei hohen Werten ist sie aber auf jeden Fall eine Überlegung wert.</p><h4 style="white-space:pre-wrap;">2. Vorteilhafte Bewertung</h4><p class="" style="white-space:pre-wrap;">Hinsichtlich des fiktiven Veräußerungsgewinns der Beteiligung ist eine Sache für Unternehmer besonders wichtig: <strong>Überlassen Sie die Bewertung Ihres Unternehmens nicht den Finanzbehörden in Deutschland!</strong> Diese ziehen zur Ansetzung und Umsetzung der Wegzugsteuer lediglich den reinen Gewinn der Firma heran und rechnen hierfür gewöhnlich mit dem Faktor 13.375. Das heißt, selbst wenn Ihr Unternehmen rückläufige Gewinne und eventuell andere Belastungen wie Schulden hat, kommt das deutsche Finanzamt bei einem Jahresgewinn von 100.000 € auf eine Summe von 1.375 Mio. €, die für die Wegzugsbesteuerung fällig werden.</p><p class="" style="white-space:pre-wrap;">Eine gängige Methode ist hier zum Beispiel, einen <strong>Gutachter</strong> heranzuziehen, der das Unternehmen vor anfallen der Wegzugsteuer bewertet und schließlich zum Kauf ausschreibt. Anhand der Angebote lassen sich realistische Werte ermitteln und somit die Schätzung durch das deutsche Finanzamt umgehen.</p><p class="" style="white-space:pre-wrap;">Wir verfügen über ein umfassendes Netzwerk an Experten, die in der Lage sind, seriöse<strong> Bewertungen Ihres Unternehmens</strong> für Sie zu erstellen. Für nähere Informationen kontaktieren Sie uns gerne oder vereinbaren Sie einen Termin mit Sebastian Sauerborn.</p><h4 style="white-space:pre-wrap;">3. Aufgabe der Anteile</h4><p class="" style="white-space:pre-wrap;">Die Wegzugsbesteuerung kann auch umgangen werden, indem Anteile vor dem Wegzug aus Deutschland aufgegeben werden. Hier wird zwischen verschiedenen Varianten unterschieden:</p><ul data-rte-list="default"><li><p class="" style="white-space:pre-wrap;"><strong>Anteilsveräußerung vor Umzug</strong> – dies stellt die einfachste Möglichkeit dar. Allerdings muss beachtet werden, dass der Verkauf der Anteile an der Kapitalgesellschaft andere Besteuerungen auslöst und somit nur bei einem geplanten Verkauf zu empfehlen ist. Es sollte auf jeden Fall im Vorfeld eine Beurteilung erfolgen um den tatsächlich günstigeren Weg zu ermitteln.</p></li><li><p class="" style="white-space:pre-wrap;"><strong>Anteilsübertragung</strong> – eine weitere Variante zur Umgehung der Wegzugsteuer stellt die Anteilsübertragung an ein Familienmitglied dar, das in Deutschland unbeschränkt steuerpflichtig ist. Hier gilt es jedoch eine andere Steuer zu beachten: die Schenkungsteuer.</p></li><li><p class="" style="white-space:pre-wrap;"><strong>Betriebsübergang im Rahmen einer Nachfolgeregelung</strong> – dies ist in Deutschland selbst bei sehr wertvollen Unternehmen steuergünstig möglich.</p></li><li><p class="" style="white-space:pre-wrap;"><strong>Familienstiftung</strong> – Sie haben die Möglichkeit, Ihre Anteile an der Gesellschaft an eine Familienstiftung abzugeben.</p></li><li><p class="" style="white-space:pre-wrap;"><strong>Liquidation</strong> – die Liquidation der Kapitalgesellschaft ist eine Option, die sich bei einem Wegzug ins Ausland anbietet, wenn eine erneute Beteiligung an der Gesellschaft ausgeschlossen ist.</p></li></ul><h4 style="white-space:pre-wrap;">4. Beibehaltung der Anteile</h4><p class="" style="white-space:pre-wrap;">Folgende Lösungen stellen Umstrukturierungen in den Firmenstrukturen dar. Sie sind dann interessant, wenn die Anteile trotz Wegzugs aus Deutschland erhalten werden sollen.</p><ul data-rte-list="default"><li><p class="" style="white-space:pre-wrap;"><strong>Umwandlung der Kapitalgesellschaft in eine Personengesellschaft</strong> – wird aus Ihrer GmbH eine Personengesellschaft, so fällt diese nicht unter die Wegzugsbesteuerung. Um keine Steuern auszulösen, muss sie ihren Betriebsmittelpunkt aber weiterhin in Deutschland haben (z.B. durch einen Geschäftsführer einer deutschen Niederlassung sowie eine deutsche Betriebsstätte). Vorab zu prüfen sind in diesem Fall etwaige offene Rücklagen, da die Umwandlung zur Personengesellschaft einer zwangsweisen Gewinnausschüttung und damit einhergehenden Besteuerung unterliegen.</p></li><li><p class="" style="white-space:pre-wrap;"><strong>Zwischengeschaltete Personengesellschaft</strong> – die zweite Variante stellt die Zwischenschaltung einer Personengesellschaft zwischen Gesellschafter und Kapitalgesellschaft dar. Dessen Anteile fallen dabei der Zwischengesellschaft zu. Bei letzterer muss es sich allerdings um eine aktiv operierende Gesellschaft handeln.</p></li><li><p class="" style="white-space:pre-wrap;"><strong>Verkauf der Gesellschaft an eine Holdinggesellschaft im Ausland</strong> – das schützt vor der Wegzugsteuer, aber auch hier muss – wie bei allen anderen Varianten – mit steuerlichen Nachteilen in Deutschland gerechnet werden (z.B. <a href="https://www.wohnsitzausland.com/entstrickung-exit-tax" target="_blank">Exit Tax</a>).</p></li></ul> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1698601924216_19760"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1698601924216_19836"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">Neuregelung Wegzugsbesteuerung 2022 gemäß Anti-Steuervermeidungsrichtlinie</h2><p class="" style="white-space:pre-wrap;">Abschließend kommen wir noch einmal zur aktuellen Rechtslage: Wie bereits mehrfach erwähnt, gab es bei der Wegzugsbesteuerung in Deutschland eine Reform – diese betraf vor allem das Außensteuergesetz § 6 AStG. Die Wegzugsteuer wurde vom Gesetzgeber <strong>neu geregelt </strong>und im Zuge dessen kam es mit dem ATADUmsG, dem ATAD-Umsetzungsgesetz, zu<strong> massiven Verschärfungen</strong>.</p><p class="" style="white-space:pre-wrap;">Der Deutsche Bundestag beschloss die Änderungen bei der Wegzugsteuer am 21.05.2021. Diese Maßnahme begründete die Bundesregierung mit der <strong>Umsetzung der ATAD</strong>. Bei der ATAD (<a href="https://www.wohnsitzausland.com/atad-eu-anti-steuervermeidungsrichtlinie" target="_blank">Anti Tax Avoidance Directive</a>, die Anti-Steuervermeidungsrichtlinie) handelt es sich um die neue EU-Richtlinie zur Bekämpfung von Steuervermeidungspraktiken.</p><p class="" style="white-space:pre-wrap;">Die neuen Regelungen zur Wegzugsteuer sollten laut Bundesregierung ursprünglich rückwirkend ab dem 01.01.2020 in Kraft treten. Schließlich kam das Gesetz zum Jahreswechsel 2021, 2022 zur Anwendung.</p><h4 style="white-space:pre-wrap;">Keine Stundung der Steuer mehr</h4><p class="" style="white-space:pre-wrap;">Die gravierendsten Änderungen für die Wegzugsbesteuerung ab 2022 gab es im Zuge des ATADUmsG hinsichtlich der <strong>zeitlich unbeschränkten, zinslosen Stundung: Die Stundung fiel komplett weg </strong>–<strong> </strong>egal ob beim Umzug im <strong>EU-EWR-Raum </strong>oder in ein<strong> beliebiges anderes Land </strong>(was vor allem in Hinsicht auf die<strong> </strong>Niederlassungsfreiheit der EU kontrovers ist).</p><h4 style="white-space:pre-wrap;">Weitere Änderungen für Steuerpflichtige</h4><p class="" style="white-space:pre-wrap;">Zudem lösen nun innerhalb der vergangenen zwölf Jahre <strong>unbeschränkter Steuerpflicht in Deutschland </strong>bereits <strong>sieben</strong> Jahre eine Wegzugsbesteuerung aus und auch die <strong>Dividendenausschüttung wurde mit 20 % beschränkt</strong>.</p><p class="" style="white-space:pre-wrap;">Wir haben alle daraus resultierenden Änderungen und Regelungen für die Wegzugsteuer bereits auf dieser Seite berücksichtigt.</p><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/wegzugsteuer-verschaerfung" target="_blank">Klicken Sie hier</a>, um alles rund um die Neuregelung bzw. Verschärfung der Wegzugsbesteuerung in Deutschland im Rahmen des ATADUmsG ab 2022 inklusive EU-EWR, deren Anwendungsbereich sowie die frühere Rechtslage zu erfahren.</p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655817980591_18275"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="white" class='page-section layout-engine-section background-width--full-bleed section-height--medium content-width--medium horizontal-alignment--center vertical-alignment--middle white' data-section-id="611ea60d2d9fd7585938a419" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--medium", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--medium", "customContentWidth": 50, "sectionTheme": "white", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' ' > <div class="content" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-611ea60d2d9fd7585938a419"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-611ea60ea7a3ab4f2280ad3f"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="text-align:center;white-space:pre-wrap;">So kann unsere Kanzlei Sie bei Ihrem Vorhaben unterstützen</h2><p class="" style="white-space:pre-wrap;">Wir bieten umfassende steuerliche und rechtliche Begleitung bei Ihrer Wohnsitzverlagerung ins steuergünstige Ausland. Die Reduzierung oder komplette Vermeidung der Wegzugsteuer ist dabei unser täglich Brot.</p><p class="" style="white-space:pre-wrap;">Wir folgen einem eingespielten Prozess. Je nach Land involvieren wir bei Bedarf unsere lokale Partnerkanzlei vor Ort, bleiben aber auch dann verantwortlich für die Gesamtkoordination. </p><p class="" style="white-space:pre-wrap;">Das Ergebnis lässt sich sehen: Wir haben über 100 Unternehmern und Geschäftsleuten geholfen, ihre Steuerbelastung signifikant zu reduzieren. </p><p class="" style="white-space:pre-wrap;">Sorgfältige Planung, gründliche Beratung und umfassende Betreuung sind für uns selbstverständlich. Die steuerrechtlich einwandfreie Ausgestaltung im Rahmen der internationalen Steuergesetzgebung hat dabei oberste Priorität.</p><p class="" style="white-space:pre-wrap;"><a href="/mandat">Hier erfahren Sie mehr zu unserer Arbeitsweise und wie wir Sie konkret beim Umzug ins Ausland unterstützen können.</a></p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1655817980591_22620"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="" class='page-section layout-engine-section background-width--full-bleed section-height--medium content-width--medium horizontal-alignment--center vertical-alignment--middle ' data-section-id="612753648146bd0f3f473feb" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--medium", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--medium", "customContentWidth": 50, "sectionTheme": "", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' ' > <div class="content" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-612753648146bd0f3f473feb"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-060906114fac3cb1c9ae"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="text-align:center;white-space:pre-wrap;">Häufige Fragen zur Wohnsitzverlagerung ins Ausland (FAQs)</h2><p class="" style="white-space:pre-wrap;">Wir haben über 100 der häufigsten Fragen und Antworten (FAQs) zur Verlagerung des Wohnsitzes ins Ausland aus steuerlichen Gründen in unserer Wissensdatenbank für Sie zusammengestellt. <a href="/faqs">Bitte klicken Sie hier, um zu unserer Knowledge Base zu gelangen.</a> Werden Ihre persönlichen Fragen dort nicht beantwortet, raten wir Ihnen zur <a href="/beratungsgespraech">Buchung eines kostenpflichtigen telefonischen Beratungsgesprächs.</a></p> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="bright" class='page-section layout-engine-section background-width--full-bleed section-height--medium content-width--medium horizontal-alignment--center vertical-alignment--middle bright' data-section-id="6123e1212c682e41c8bf3a3d" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--medium", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--medium", "customContentWidth": 50, "sectionTheme": "bright", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' ' > <div class="content" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-6123e1212c682e41c8bf3a3d"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-0150e11a405cbf3530ae"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="text-align:center;white-space:pre-wrap;">Lassen Sie sich jetzt zur Wohnsitz-Verlagerung ins Ausland beraten</h2><p class="" style="white-space:pre-wrap;">Haben Sie sich bereits über einen längeren Zeitraum aktiv mit dem Thema Wohnsitzverlagerung ins Ausland und Ausflaggen der natürlichen Person auseinandergesetzt? Können Sie sich einen Umzug nach <a href="/spanien">Spanien</a>, <a href="/grossbritannien">UK</a>, <a href="/irland">Irland</a> oder <a href="/malta">Malta</a> (oder in anderes hier empfohlenes Land) im Grundsatz vorstellen? Sind Sie an einem Punkt angelangt, wo Sie mit Ihrer Internet-Recherche nicht mehr weiterkommen?</p><p class="" style="white-space:pre-wrap;">Wenn Sie diese Fragen mit „ja“ beantworten, ist es an der Zeit, über Ihr Vorhaben mit einem <a href="/sebastian-sauerborn">ausgewiesenen Experten zur Wohnsitzverlagerung ins Ausland</a> zu sprechen.</p><p class="" style="white-space:pre-wrap;">Im Rahmen eines gut vorbereiteten, <a href="/beratungsgespraech">einstündigen Beratungsgesprächs</a> können wir gemeinsam viel erreichen: Sie erhalten das Feedback, das Sie benötigen, um eine endgültige Entscheidung im Hinblick auf einen Umzug ins Ausland zu treffen. Sie lernen, wo Sie bei Ihren Vorbereitungen noch nachbessern müssen und was kritische Punkte für den Erfolg einer möglichen Wohnsitzverlagerung ins Ausland sind.</p><p class="" style="white-space:pre-wrap;">Sie profitieren vom „Boot on the Ground“-Praxiswissen aus mehr als 15 Jahren konkreter Beratungserfahrung. Ziel der Beratung ist Ihre Planungssicherheit, Gelassenheit und Selbstvertrauen in eine Zukunft im Ausland.</p><p class="" style="white-space:pre-wrap;">Die Wohnsitzverlagerung ins Ausland kann die ultimative Lösung zur steuerlichen Optimierung sein, auch und vor allem bei hohen Einkommen. <a href="/beratungsgespraech">Mit einem Beratungsgespräch</a> machen Sie den ersten konkreten Schritt auf Ihrem Weg in eine steueroptimierte Zukunft.</p> </div> </div></div><div class="sqs-block button-block sqs-block-button" data-block-type="53" id="block-yui_3_17_2_1_1629741329218_10090"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="/beratungsgespraech-wegzugsteuer" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" > Jetzt zur Wegzugsteuer & ihrer Vermeidung beraten lassen </a> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="" class='page-section full-bleed-section layout-engine-section background-width--full-bleed section-height--small content-width--wide horizontal-alignment--center vertical-alignment--middle ' data-section-id="64068caae25c5c0aa00f8253" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--small", "customSectionHeight": 1, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--wide", "customContentWidth": 50, "backgroundColor": "", "sectionTheme": "", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": { "type": "none" }, "divider": { "enabled": false }, "typeName": "page" }" data-animation="none" data-fluid-engine-section > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' ' > <div class="content" > <div data-fluid-engine="true"><style> .fe-64068cab797c9229972af8d1 { --grid-gutter: calc(var(--sqs-mobile-site-gutter, 6vw) - 11.0px); --cell-max-width: calc( ( var(--sqs-site-max-width, 1500px) - (11.0px * (8 - 1)) ) / 8 ); display: grid; position: relative; grid-area: 1/1/-1/-1; grid-template-rows: repeat(2,minmax(24px, auto)); grid-template-columns: minmax(var(--grid-gutter), 1fr) repeat(8, minmax(0, var(--cell-max-width))) minmax(var(--grid-gutter), 1fr); row-gap: 11.0px; column-gap: 11.0px; } @media (min-width: 768px) { .background-width--inset .fe-64068cab797c9229972af8d1 { --inset-padding: calc(var(--sqs-site-gutter) * 2); } .fe-64068cab797c9229972af8d1 { --grid-gutter: calc(var(--sqs-site-gutter, 4vw) - 11.0px); --cell-max-width: calc( ( var(--sqs-site-max-width, 1500px) - (11.0px * (24 - 1)) ) / 24 ); --inset-padding: 0vw; --row-height-scaling-factor: 0.0215; --container-width: min(var(--sqs-site-max-width, 1500px), calc(100vw - var(--sqs-site-gutter, 4vw) * 2 - var(--inset-padding) )); grid-template-rows: repeat(43,minmax(calc(var(--container-width) * var(--row-height-scaling-factor)), auto)); grid-template-columns: minmax(var(--grid-gutter), 1fr) repeat(24, minmax(0, var(--cell-max-width))) minmax(var(--grid-gutter), 1fr); } } .fe-block-yui_3_17_2_1_1678150487880_29172 { grid-area: 1/2/3/10; z-index: 1; @media (max-width: 767px) { } } .fe-block-yui_3_17_2_1_1678150487880_29172 .sqs-block { justify-content: flex-start; } .fe-block-yui_3_17_2_1_1678150487880_29172 .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-yui_3_17_2_1_1678150487880_29172 { grid-area: 1/5/44/23; z-index: 1; } .fe-block-yui_3_17_2_1_1678150487880_29172 .sqs-block { justify-content: flex-start; } .fe-block-yui_3_17_2_1_1678150487880_29172 .sqs-block-alignment-wrapper { align-items: flex-start; } } </style><div class="fluid-engine fe-64068cab797c9229972af8d1"><div class="fe-block fe-block-yui_3_17_2_1_1678150487880_29172"><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1678150487880_29172"><div class="sqs-block-content"> <div class="sqs-html-content"> <h2 style="white-space:pre-wrap;">Mehr von Wohnsitz Ausland</h2><ul data-rte-list="default"><li><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/aktuelles/usa-visum">Alles zum Visum für die USA</a></p></li><li><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/aktuelles/auswandern-nach-dubai">Dubai - Leben und arbeiten in der Wüstenmetropole</a></p></li><li><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/aktuelles/wie-kann-ich-durch-ein-unternehmen-in-den-usa-ein-visum-erhalten">Wie kann ich durch ein Unternehmen in den USA ein Visum erhalten?</a></p></li><li><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/banking/ist-der-schweizer-exzeptionalismus-am-ende">Ist der Schweizer Exzeptionalismus am Ende?</a></p></li><li><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/banking/offshore-konto-eroeffnen">Was ist ein Offshore Konto und was sollte man beachten?</a></p></li><li><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/aktuelles/auswandern-als-trader-wir-haben-diese-tipps-fr-sie">Auswandern als Trader? 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.fe-block-yui_3_17_2_1_1708160860095_50683 .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-yui_3_17_2_1_1708160860095_50683 { grid-area: 1/8/11/20; z-index: 1; } .fe-block-yui_3_17_2_1_1708160860095_50683 .sqs-block { justify-content: flex-start; } .fe-block-yui_3_17_2_1_1708160860095_50683 .sqs-block-alignment-wrapper { align-items: flex-start; } } .fe-block-yui_3_17_2_1_1708160860095_52487 { grid-area: 10/4/12/8; z-index: 2; @media (max-width: 767px) { } } .fe-block-yui_3_17_2_1_1708160860095_52487 .sqs-block { justify-content: center; } .fe-block-yui_3_17_2_1_1708160860095_52487 .sqs-block-alignment-wrapper { align-items: center; } @media (min-width: 768px) { .fe-block-yui_3_17_2_1_1708160860095_52487 { grid-area: 11/11/13/17; z-index: 2; } .fe-block-yui_3_17_2_1_1708160860095_52487 .sqs-block { justify-content: center; } .fe-block-yui_3_17_2_1_1708160860095_52487 .sqs-block-alignment-wrapper { align-items: center; } } </style><div class="fluid-engine fe-65d077ec4397f91f99442010"><div class="fe-block fe-block-yui_3_17_2_1_1708160860095_50683"><div class="sqs-block html-block sqs-block-html" data-blend-mode="NORMAL" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-yui_3_17_2_1_1708160860095_50683"><div class="sqs-block-content"> <div class="sqs-html-content"> <h4 style="text-align:center;white-space:pre-wrap;">New Horizons Club</h4><h3 style="text-align:center;white-space:pre-wrap;">Neue Horizonte im Ausland eröffnen  </h3><p style="text-align:center;white-space:pre-wrap;" class="sqsrte-large">Die deutschsprachige Plattform und Community für alle, die rechtssicher auswandern, legal Steuern optimieren, Vermögen schützen & vermehren wollen</p> </div> </div></div></div><div class="fe-block fe-block-yui_3_17_2_1_1708160860095_52487"><div class="sqs-block button-block sqs-block-button sqs-stretched" data-block-type="53" id="block-yui_3_17_2_1_1708160860095_52487"><div class="sqs-block-content"> <div class="sqs-block-button-container sqs-block-button-container--center" data-animation-role="button" data-alignment="center" data-button-size="medium" data-button-type="primary" > <a href="https://www.perspektiveausland.com/new-horizons" class="sqs-block-button-element--medium sqs-button-element--primary sqs-block-button-element" target="_blank" > Jetzt Mitglied werden </a> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="white" class='page-section full-bleed-section layout-engine-section background-width--full-bleed section-height--small content-width--wide horizontal-alignment--center vertical-alignment--top white' data-section-id="63b46b3c75293c1d9cf90384" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--small", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--top", "contentWidth": "content-width--wide", "customContentWidth": 50, "sectionTheme": "white", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" data-fluid-engine-section > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' ' > <div class="content" > <div data-fluid-engine="true"><style> .fe-63b46b3caa63ed24a2f8e331 { --grid-gutter: calc(var(--sqs-mobile-site-gutter, 6vw) - 11.0px); --cell-max-width: calc( ( var(--sqs-site-max-width, 1500px) - (11.0px * (8 - 1)) ) / 8 ); display: grid; position: relative; grid-area: 1/1/-1/-1; grid-template-rows: repeat(76,minmax(24px, auto)); grid-template-columns: minmax(var(--grid-gutter), 1fr) repeat(8, minmax(0, var(--cell-max-width))) minmax(var(--grid-gutter), 1fr); row-gap: 11.0px; column-gap: 11.0px; } @media (min-width: 768px) { .background-width--inset .fe-63b46b3caa63ed24a2f8e331 { --inset-padding: calc(var(--sqs-site-gutter) * 2); } .fe-63b46b3caa63ed24a2f8e331 { --grid-gutter: calc(var(--sqs-site-gutter, 4vw) - 11.0px); --cell-max-width: calc( ( var(--sqs-site-max-width, 1500px) - (11.0px * (24 - 1)) ) / 24 ); --inset-padding: 0vw; --row-height-scaling-factor: 0.0215; --container-width: min(var(--sqs-site-max-width, 1500px), calc(100vw - var(--sqs-site-gutter, 4vw) * 2 - var(--inset-padding) )); grid-template-rows: repeat(24,minmax(calc(var(--container-width) * var(--row-height-scaling-factor)), auto)); grid-template-columns: minmax(var(--grid-gutter), 1fr) repeat(24, minmax(0, var(--cell-max-width))) minmax(var(--grid-gutter), 1fr); } } .fe-block-63b46b3c2b8118c96e593eeb { grid-area: 1/2/2/10; z-index: 0; @media (max-width: 767px) { } } .fe-block-63b46b3c2b8118c96e593eeb .sqs-block { justify-content: center; } .fe-block-63b46b3c2b8118c96e593eeb .sqs-block-alignment-wrapper { align-items: center; } @media (min-width: 768px) { .fe-block-63b46b3c2b8118c96e593eeb { grid-area: 1/2/2/26; z-index: 0; } .fe-block-63b46b3c2b8118c96e593eeb .sqs-block { justify-content: center; } .fe-block-63b46b3c2b8118c96e593eeb .sqs-block-alignment-wrapper { align-items: center; } } .fe-block-63b46b3c9137dbc6076e5007 { grid-area: 3/2/5/10; z-index: 1; @media (max-width: 767px) { } } .fe-block-63b46b3c9137dbc6076e5007 .sqs-block { justify-content: center; } .fe-block-63b46b3c9137dbc6076e5007 .sqs-block-alignment-wrapper { align-items: center; } @media (min-width: 768px) { .fe-block-63b46b3c9137dbc6076e5007 { grid-area: 2/2/5/8; z-index: 1; } .fe-block-63b46b3c9137dbc6076e5007 .sqs-block { justify-content: center; } .fe-block-63b46b3c9137dbc6076e5007 .sqs-block-alignment-wrapper { align-items: center; } } .fe-block-63b46b3c3393108518568528 { grid-area: 5/2/8/10; z-index: 2; @media (max-width: 767px) { } } .fe-block-63b46b3c3393108518568528 .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c3393108518568528 .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-63b46b3c3393108518568528 { grid-area: 3/8/5/26; z-index: 2; } .fe-block-63b46b3c3393108518568528 .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c3393108518568528 .sqs-block-alignment-wrapper { align-items: flex-start; } } .fe-block-63b46b3c0375653059ea521f { grid-area: 9/2/10/10; z-index: 3; @media (max-width: 767px) { } } .fe-block-63b46b3c0375653059ea521f .sqs-block { justify-content: center; } .fe-block-63b46b3c0375653059ea521f .sqs-block-alignment-wrapper { align-items: center; } @media (min-width: 768px) { .fe-block-63b46b3c0375653059ea521f { grid-area: 5/2/6/26; z-index: 3; } .fe-block-63b46b3c0375653059ea521f .sqs-block { justify-content: center; } .fe-block-63b46b3c0375653059ea521f .sqs-block-alignment-wrapper { align-items: center; } } .fe-block-63b46b3c5600248764a4f5bd { grid-area: 10/2/19/10; z-index: 4; @media (max-width: 767px) { } } .fe-block-63b46b3c5600248764a4f5bd .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c5600248764a4f5bd .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-63b46b3c5600248764a4f5bd { grid-area: 7/2/19/8; z-index: 4; } .fe-block-63b46b3c5600248764a4f5bd .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c5600248764a4f5bd .sqs-block-alignment-wrapper { align-items: flex-start; } } .fe-block-63b46b3c4235e53ac82d640b { grid-area: 20/2/22/10; z-index: 5; @media (max-width: 767px) { } } .fe-block-63b46b3c4235e53ac82d640b .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c4235e53ac82d640b .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-63b46b3c4235e53ac82d640b { grid-area: 20/2/24/8; z-index: 5; } .fe-block-63b46b3c4235e53ac82d640b .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c4235e53ac82d640b .sqs-block-alignment-wrapper { align-items: flex-start; } } .fe-block-63b46b3c76a7a33cb6d064e3 { grid-area: 22/2/38/10; z-index: 6; @media (max-width: 767px) { } } .fe-block-63b46b3c76a7a33cb6d064e3 .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c76a7a33cb6d064e3 .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-63b46b3c76a7a33cb6d064e3 { grid-area: 7/8/25/14; z-index: 6; } .fe-block-63b46b3c76a7a33cb6d064e3 .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c76a7a33cb6d064e3 .sqs-block-alignment-wrapper { align-items: flex-start; } } .fe-block-63b46b3cb1798210f2274cd8 { grid-area: 39/2/56/10; z-index: 7; @media (max-width: 767px) { } } .fe-block-63b46b3cb1798210f2274cd8 .sqs-block { justify-content: flex-start; } .fe-block-63b46b3cb1798210f2274cd8 .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-63b46b3cb1798210f2274cd8 { grid-area: 7/14/25/20; z-index: 7; } .fe-block-63b46b3cb1798210f2274cd8 .sqs-block { justify-content: flex-start; } .fe-block-63b46b3cb1798210f2274cd8 .sqs-block-alignment-wrapper { align-items: flex-start; } } .fe-block-63b46b3c48c97ed8eedd7363 { grid-area: 56/2/75/10; z-index: 8; @media (max-width: 767px) { } } .fe-block-63b46b3c48c97ed8eedd7363 .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c48c97ed8eedd7363 .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-63b46b3c48c97ed8eedd7363 { grid-area: 7/20/24/26; z-index: 8; } .fe-block-63b46b3c48c97ed8eedd7363 .sqs-block { justify-content: flex-start; } .fe-block-63b46b3c48c97ed8eedd7363 .sqs-block-alignment-wrapper { align-items: flex-start; } } </style><div class="fluid-engine fe-63b46b3caa63ed24a2f8e331"><div class="fe-block fe-block-63b46b3c2b8118c96e593eeb"><div class="sqs-block horizontalrule-block sqs-block-horizontalrule" data-block-type="47" id="block-63b46b3c2b8118c96e593eeb"><div class="sqs-block-content"><hr /></div></div></div><div class="fe-block fe-block-63b46b3c9137dbc6076e5007"><div class="sqs-block image-block sqs-block-image sqs-stretched" data-block-type="5" id="block-63b46b3c9137dbc6076e5007"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-fluid image-position-left combination-animation-none individual-animation-none " data-test="image-block-fluid-outer-wrapper" > <div class="fluid-image-animation-wrapper sqs-image sqs-block-alignment-wrapper" data-animation-role="image" > <div class="fluid-image-container sqs-image-content" style="overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black);position: relative;width: 100%;height: 100%;" > <div class="content-fit"> <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png" data-image-dimensions="746x119" data-image-focal-point="0.5,0.5" alt="" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png" width="746" height="119" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 100vw, 25vw" style="display:block;object-fit: contain; object-position: 50% 50%" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/ce6954e5-570c-4b86-957a-a012e128a33a/Stm-logo.png?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> <div class="fluidImageOverlay"></div> </div> </div> </div> </div> <style> .sqs-block-image .sqs-block-content { height: 100%; width: 100%; } .fe-block-63b46b3c9137dbc6076e5007 .fluidImageOverlay { position: absolute; top: 0; left: 0; width: 100%; height: 100%; mix-blend-mode: normal; opacity: 0; } </style> </div></div></div><div class="fe-block fe-block-63b46b3c3393108518568528"><div class="sqs-block html-block sqs-block-html" data-blend-mode="NORMAL" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-63b46b3c3393108518568528"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/about">Über diese Website</a> | <a href="https://www.wohnsitzausland.com/sebastian-sauerborn">Herr Sauerborn</a> | <a href="https://www.wohnsitzausland.com/mandat">Mandatierung</a> | <a href="/dispatch-box-kanzleibrief">Newsletter</a> | <a href="https://www.wohnsitzausland.com/aktuelles">Aktuelles</a> | <a href="https://www.wohnsitzausland.com/faqs">FAQs</a></p> </div> </div></div></div><div class="fe-block fe-block-63b46b3c0375653059ea521f"><div class="sqs-block horizontalrule-block sqs-block-horizontalrule" data-block-type="47" id="block-63b46b3c0375653059ea521f"><div class="sqs-block-content"><hr /></div></div></div><div class="fe-block fe-block-63b46b3c5600248764a4f5bd"><div class="sqs-block html-block sqs-block-html" data-blend-mode="NORMAL" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-63b46b3c5600248764a4f5bd"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;"><strong>Koordinaten</strong></p><p class="" style="white-space:pre-wrap;">Deutsches Sekretariat (8 - 20 Uhr): <br>+44 20 3151 0582</p><p class="" style="white-space:pre-wrap;">E-Mail: <a href="mailto:hello@stmcorporate.group">hello@stmcorporate.group</a></p><p class="" data-rte-preserve-empty="true" style="white-space:pre-wrap;"></p><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/contact-us">Kontakt</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.wohnsitzausland.com/kooperationsanfrage">Rechtsanwälte, Steuerberater & Consultants</a></p> </div> </div></div></div><div class="fe-block fe-block-63b46b3c4235e53ac82d640b"><div class="sqs-block socialaccountlinks-v2-block sqs-block-socialaccountlinks-v2" data-block-type="54" id="block-63b46b3c4235e53ac82d640b"><div class="sqs-block-content"> <div class="sqs-svg-icon--outer social-icon-alignment-left social-icons-color- social-icons-size-extra-large social-icons-shape-rounded social-icons-style-knockout" > <style> #block-63b46b3c4235e53ac82d640b .social-icons-style-border .sqs-svg-icon--wrapper { box-shadow: 0 0 0 2px inset; border: none; } </style> <nav class="sqs-svg-icon--list"> <a href="https://www.linkedin.com/company/stm-corporate-group" target="_blank" class="sqs-svg-icon--wrapper linkedin-unauth" aria-label="LinkedIn"> <div> <svg class="sqs-svg-icon--social" viewBox="0 0 64 64"> <use class="sqs-use--icon" xlink:href="#linkedin-unauth-icon"></use> <use class="sqs-use--mask" xlink:href="#linkedin-unauth-mask"></use> </svg> </div> </a><a href="http://youtube.com/c/PerspektiveAuslandPodcast" target="_blank" class="sqs-svg-icon--wrapper youtube-unauth" aria-label="YouTube"> <div> <svg class="sqs-svg-icon--social" viewBox="0 0 64 64"> <use class="sqs-use--icon" xlink:href="#youtube-unauth-icon"></use> <use class="sqs-use--mask" xlink:href="#youtube-unauth-mask"></use> </svg> </div> </a><a href="http://www.facebook.com/groups/perspektiveausland/" target="_blank" class="sqs-svg-icon--wrapper facebook-unauth" aria-label="Facebook"> <div> <svg class="sqs-svg-icon--social" viewBox="0 0 64 64"> <use class="sqs-use--icon" xlink:href="#facebook-unauth-icon"></use> <use class="sqs-use--mask" xlink:href="#facebook-unauth-mask"></use> </svg> </div> </a><a href="https://instagram.com/perspektiveausland?igshid=MmIzYWVlNDQ5Yg==" target="_blank" class="sqs-svg-icon--wrapper instagram-unauth" aria-label="Instagram"> <div> <svg class="sqs-svg-icon--social" viewBox="0 0 64 64"> <use class="sqs-use--icon" xlink:href="#instagram-unauth-icon"></use> <use class="sqs-use--mask" xlink:href="#instagram-unauth-mask"></use> </svg> </div> </a><a href="https://www.tiktok.com/@perspektiveausland?_t=8caZXvgoXvP&_r=1" target="_blank" class="sqs-svg-icon--wrapper tiktok-unauth" aria-label="TikTok"> <div> <svg class="sqs-svg-icon--social" viewBox="0 0 64 64"> <use class="sqs-use--icon" xlink:href="#tiktok-unauth-icon"></use> <use class="sqs-use--mask" xlink:href="#tiktok-unauth-mask"></use> </svg> </div> </a><a href="https://twitter.com/PerspektiveAusl" target="_blank" class="sqs-svg-icon--wrapper twitter-unauth" aria-label="Twitter"> <div> <svg class="sqs-svg-icon--social" viewBox="0 0 64 64"> <use class="sqs-use--icon" xlink:href="#twitter-unauth-icon"></use> <use class="sqs-use--mask" xlink:href="#twitter-unauth-mask"></use> </svg> </div> </a> </nav> </div> </div></div></div><div class="fe-block fe-block-63b46b3c76a7a33cb6d064e3"><div class="sqs-block html-block sqs-block-html" data-blend-mode="NORMAL" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-63b46b3c76a7a33cb6d064e3"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;"><strong>Beliebt & Bewährt</strong></p><p class="" style="white-space:pre-wrap;"><a href="/thailand">Leben in Thailand mit 50.000 Euro</a></p><p class="" style="white-space:pre-wrap;"><a href="/steuerfreie-wohnsitzstaaten">Steuerfreie Länder</a></p><p class="" style="white-space:pre-wrap;"><a href="/ungarn">Auswandern nach Ungarn</a></p><p class="" style="white-space:pre-wrap;"><a href="/steuerlich-interessante-wohnsitzstaaten-fuer-trader">Länder ohne Kapitalertragsteuer</a></p><p class="" style="white-space:pre-wrap;"><a href="/italien">Steuern in Italien für Ausländer</a></p><p class="" style="white-space:pre-wrap;"><a href="/steuerguenstige-wohnsitzstaaten">Länder mit Niedrigen Steuern</a></p><p class="" style="white-space:pre-wrap;"><a href="/portugal">Steuern Portugal</a></p><p class="" style="white-space:pre-wrap;"><a href="/dubai">Dubai Steuern</a></p><p class="" style="white-space:pre-wrap;"><a href="/griechenland">Griechenland auswandern</a></p><p class="" style="white-space:pre-wrap;"><a href="/steuerliche-konsequenzen-ihres-umzugs-ins-ausland">Niedrigsteuerland Liste</a></p><p class="" style="white-space:pre-wrap;"><a href="/spanien">Steuern Spanien</a></p><p class="" style="white-space:pre-wrap;"><a href="/zypern">Zypern Steuern</a></p><p class="" style="white-space:pre-wrap;"><a href="/lebensmittelpunkt-steuerlicher-wohnsitz">Lebensmittelpunkt Definition</a></p><p class="" style="white-space:pre-wrap;"><a href="/irland">Irland Steuern</a></p> </div> </div></div></div><div class="fe-block fe-block-63b46b3cb1798210f2274cd8"><div class="sqs-block html-block sqs-block-html" data-blend-mode="NORMAL" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-63b46b3cb1798210f2274cd8"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;"><strong>Perspektive</strong></p><p class="" style="white-space:pre-wrap;"><a href="/praxisbeispiele">12 Fallbeispiele aus der Praxis</a></p><p class="" style="white-space:pre-wrap;"><a href="/digitale-nomaden">Digitale Nomaden Steuern</a></p><p class="" style="white-space:pre-wrap;"><a href="/ausflaggen">Ausflaggen der natürlichen Person</a></p><p class="" style="white-space:pre-wrap;"><a href="/homeschooling-hausunterricht-onlineschule">Homeschooling</a></p><p class="" style="white-space:pre-wrap;"><a href="/oecd-definiert-ort-der-steuerpflicht">Definition des steuerlichen Wohnsitzes gemäß OECD</a></p><p class="" style="white-space:pre-wrap;"><a href="/territorialbesteuerung">Territorialbesteuerung</a></p><p class="" style="white-space:pre-wrap;"><a href="/flaggentheorie">Flaggentheorie</a></p><p class="" style="white-space:pre-wrap;"><a href="/auslandsinvestitionen">Agrarinvestments</a></p><p class="" style="white-space:pre-wrap;"><a href="/genossenschaften">Genossenschaften</a></p><p class="" style="white-space:pre-wrap;"><a href="/steuerleaks">Pandora, Paradise & Panama: 10 Jahre Steuerdaten Leaks</a></p><p class="" style="white-space:pre-wrap;"><a href="/webinare">Webinare und Seminare</a></p><p class="" style="white-space:pre-wrap;"><a href="/zweitpass">Zweiter Pass und Staatsbürgerschaft</a></p> </div> </div></div></div><div class="fe-block fe-block-63b46b3c48c97ed8eedd7363"><div class="sqs-block html-block sqs-block-html" data-blend-mode="NORMAL" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-63b46b3c48c97ed8eedd7363"><div class="sqs-block-content"> <div class="sqs-html-content"> <p class="" style="white-space:pre-wrap;"><strong>Netzwerk</strong></p><p class="" style="white-space:pre-wrap;"><a href="https://www.nullsteuer.llc/offshore-firma-gruenden" target="_blank">Offshore Firma gründen</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.malta1.de/steuern-malta-5-prozent " target="_blank">Malta Steuern</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.auslandsunternehmen.com/steuergestaltung-auslandsholding" target="_blank">Holding gründen</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.auslandsunternehmen.com/firmengruendung-irland-7-wichtige-steuerfakten-die-gruendungsagenturen-verschweigen" target="_blank">Irische Limited gründen</a></p><p class="" style="white-space:pre-wrap;"><a href="https://uskanzlei.com/pages/us-visum" target="_blank">Arbeitsvisum USA</a></p><p class="" style="white-space:pre-wrap;"><a href="https://uskanzlei.com/pages/e2-investorenvisum">Investorenvisum USA</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.ukplc.services/uk-plc-gruenden" target="_blank">Englische AG</a></p><p class="" style="white-space:pre-wrap;"><a href="https://uskanzlei.com/pages/firmengruendung-usa" target="_blank">Firmengründung USA</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.malta1.de/malta-firmengruendung" target="_blank">Firmengründung Malta</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.auslandsunternehmen.com/irland" target="_blank">Firmengründung Irland</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.stmatthew.de/stiftungs-limited-gruenden" target="_blank">Stiftungs Limited gründen</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.kapitalmarktberatung.com/investoren-finden-geldgeber-suchen-und-kapital-einwerben/" target="_blank">Investoren finden</a></p><p class="" style="white-space:pre-wrap;"><a href="https://www.auslandsunternehmen.com/uk-holding-gesellschaft" target="_blank">UK Holding</a></p> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="light" class='page-section layout-engine-section background-width--full-bleed section-height--custom content-width--narrow horizontal-alignment--center vertical-alignment--middle light' data-section-id="62cd06bc8a013e222ebb1ff6" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--custom", "customSectionHeight": 15, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--narrow", "customContentWidth": 50, "backgroundColor": "", "sectionTheme": "light", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" style="min-height: 15vh;" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' padding-top: calc(15vmax / 10); padding-bottom: calc(15vmax / 10); ' > <div class="content" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-62cd06bc8a013e222ebb1ff6"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1657602629189_22547"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:967px;" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:10.34126091003418%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png" data-image-dimensions="967x100" data-image-focal-point="0.5,0.5" alt="" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png" width="967" height="100" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 100vw, 100vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/f038e87f-f370-4462-a01b-290319f3171e/credit-card-logos.png?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </figure> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="light" class='page-section layout-engine-section background-width--full-bleed section-height--custom content-width--wide horizontal-alignment--center vertical-alignment--middle light' data-section-id="61ba3d68daa32d16af7fe3d3" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--custom", "customSectionHeight": 15, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--wide", "customContentWidth": 50, "backgroundColor": "", "sectionTheme": "light", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" style="min-height: 15vh;" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' padding-top: calc(15vmax / 10); padding-bottom: calc(15vmax / 10); ' > <div class="content" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-61ba3d68daa32d16af7fe3d3"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="sqs-block html-block sqs-block-html" data-block-type="2" data-border-radii="{"topLeft":{"unit":"px","value":0.0},"topRight":{"unit":"px","value":0.0},"bottomLeft":{"unit":"px","value":0.0},"bottomRight":{"unit":"px","value":0.0}}" id="block-61ba3d683673ec391e0332f9"><div class="sqs-block-content"> <div class="sqs-html-content"> <p style="text-align:center;white-space:pre-wrap;" class=""><a href="https://www.stmcorporate.group/terms-conditions/">AGB</a>  <a href="https://www.wohnsitzausland.com/impressum">Impressum</a> <a href="https://www.wohnsitzausland.com/datenschutz">Datenschutz</a></p><p style="text-align:center;white-space:pre-wrap;" class="sqsrte-small"><a href="https://www.factualamerica.com/" target="_blank">Best Documentary Podcast</a> | <a href="https://www.vetted.show/" target="_blank">Best UFO Podcast</a> | <a href="https://www.ourmental.health/" target="_blank">Mental Health Tips</a> | <a href="https://www.lonestarplate.show/" target="_blank">Best Texas Podcast</a> | <a href="https://www.sidegigmania.com/" target="_blank">Best Side Hustle</a></p><p style="text-align:center;white-space:pre-wrap;" class="sqsrte-small"><a href="https://www.texasrealfood.com/promptuary/whats-in-season-in-texas/">What's in Season in Texas</a> | <a href="https://discover.texasrealfood.com/texas-bbq/the-10-best-texas-bbq-joints">Best BBQ in Texas</a> | <a href="https://discover.texasrealfood.com/homesteading-in-texas">How Start a Homestead</a> | <a href="https://discover.texasrealfood.com/beekeeping-in-texas">How to Start a Bee Farm</a> | <a href="https://discover.texasrealfood.com/texas-bbq-guide">Texas BBQ Guide</a> | <a href="https://discover.texasrealfood.com/texas-style-backyard-bbq">Texas BBQ at Home</a> | <a href="https://discover.texasrealfood.com/grass-fed-beef-delivered-anywhere-in-the-usa">Online Grass Fed Beef Delivery</a> | <a href="https://discover.texasrealfood.com/hunting-in-texas">Hunting in Texas</a> | <a href="https://discover.texasrealfood.com/how-to-become-a-farmers-market-vendor">How to Sell at a Farmers Market</a> | <a href="https://discover.texasrealfood.com/how-to-become-a-farmer">How to Start a Small Farm in Texas</a> | <a href="https://discover.texasrealfood.com/raw-milk-questions-answered">Raw Milk Guide</a> | <a href="https://discover.texasrealfood.com/grass-fed-beef-resource">Grass Fed Beef Guide</a> </p> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="light" class='page-section layout-engine-section background-width--full-bleed section-height--custom horizontal-alignment--center vertical-alignment--middle light' data-section-id="610cee452263ad30f534ad28" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--custom", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--custom", "customContentWidth": 71, "sectionTheme": "light", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" style="min-height: 10vh;" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' padding-top: calc(10vmax / 10); padding-bottom: calc(10vmax / 10); ' > <div class="content" style="width: 71%;" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-610cee452263ad30f534ad28"><div class="row sqs-row"><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1628327234956_16501"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.auslandsunternehmen.com" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="Firma im Ausland gründen" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/7178888d-b353-46da-b02b-7f6cb96d314f/Steueroptimierte+Firmengr%C3%BCndung+im+Ausland+%26+Steuergestaltung?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1628326655823_8261"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.irlandinsolvenz.com" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland" data-image-dimensions="400x200" data-image-focal-point="0.36885245901639346,0.48360655737704916" alt="Privatinsolvenz Irland" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 36.885245901639344% 48.36065573770492%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/00a5e48d-08d0-47c2-8616-e8270408933a/Privatinsolvenz+Irland?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1628237237654_35154"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:300px;" > <a class=" sqs-block-image-link " href="https://uskanzlei.com" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA" data-image-dimensions="300x150" data-image-focal-point="0.5,0.5" alt="Steuerberater USA" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA" width="300" height="150" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/1628328407836-T7WU2X5H16R626FEM862/Steuerberater+USA?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1639596880577_7711"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.sitzverlegung.gmbh" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="Sitzverlegung GmbH ins Ausland" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/6d822e60-9317-4d1c-89e5-4629dcb07dd7/Sitzverlegung+GmbH+ins+Ausland?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="light" class='page-section layout-engine-section background-width--full-bleed section-height--custom content-width--medium horizontal-alignment--center vertical-alignment--middle light' data-section-id="61ba4558d6ea440ff6489984" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--custom", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--medium", "customContentWidth": 62, "backgroundColor": "", "sectionTheme": "light", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": { "type": "none" }, "divider": null, "typeName": "page" }" data-animation="none" style="min-height: 10vh;" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' padding-top: calc(10vmax / 10); padding-bottom: calc(10vmax / 10); ' > <div class="content" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-61ba4558d6ea440ff6489984"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="row sqs-row"><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1639597776446_10902"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://stmatthew.de" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="Steuerberater England" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/0fa00f29-ffb3-4b2f-b45a-fc9281c03f2b/Steuerberater+England?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1639597283848_9151"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.kapitalmarktberatung.com" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="IPO Beratung | Börsengang Beratung | Kapitalmarktberatung" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/df2e510d-7275-4659-bfba-2a2240521d49/Kapitalmarktberatung?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1639597563555_9967"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.vorratsgesellschaften.co.uk" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="Shelf Companies" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/bc059e50-410d-4e74-a153-12e03ac88b70/Shelf+Companies?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1676367136105_27217"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.malta1.de" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="Malta Steuerberatung" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/882ff69e-03a5-4493-bfa5-f4d6bf3ff57e/malta-one-400x200.png?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="light" class='page-section layout-engine-section background-width--full-bleed section-height--custom horizontal-alignment--center vertical-alignment--middle light' data-section-id="621bbe4b6c227e2f22713ecd" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--custom", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--custom", "customContentWidth": 69, "backgroundColor": "", "sectionTheme": "light", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": null, "divider": null, "typeName": "page" }" data-animation="none" style="min-height: 10vh;" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' padding-top: calc(10vmax / 10); padding-bottom: calc(10vmax / 10); ' > <div class="content" style="width: 69%;" > <div class="sqs-layout sqs-grid-12 columns-12" data-type="page-section" id="page-section-621bbe4b6c227e2f22713ecd"><div class="row sqs-row"><div class="col sqs-col-12 span-12"><div class="row sqs-row"><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-945754dc70c8095282ed"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.perspektiveausland.com" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="Der Auswanderer Podcast" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/d1c4e615-1c6b-4c85-a840-a931887cf344/Der+Auswanderer+Podcast?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1647324551598_19398"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.ukplc.services" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="Englische Aktiengesellschaft" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/3cd9e15a-f81b-4f29-9b1f-3a16617c5509/Englische+Aktiengesellschaft?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-2dc9efb955acd07a44cb"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:400px;" > <a class=" sqs-block-image-link " href="https://www.kryptosteuern.info" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater" data-image-dimensions="400x200" data-image-focal-point="0.5,0.5" alt="Kryptowährung Steuerberater" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater" width="400" height="200" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/502f4e3b-eb33-44ff-a1f6-e8e65fe1bc57/Kryptow%C3%A4hrung+Steuerberater?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div><div class="col sqs-col-3 span-3"><div class="sqs-block image-block sqs-block-image" data-block-type="5" id="block-yui_3_17_2_1_1653857031716_17371"><div class="sqs-block-content"> <div class=" image-block-outer-wrapper layout-caption-hidden design-layout-inline combination-animation-site-default individual-animation-site-default individual-text-animation-site-default " data-test="image-block-inline-outer-wrapper" > <figure class=" sqs-block-image-figure intrinsic " style="max-width:500px;" > <a class=" sqs-block-image-link " href="https://www.nullsteuer.llc" > <div class="image-block-wrapper" data-animation-role="image" > <div class="sqs-image-shape-container-element has-aspect-ratio " style=" position: relative; padding-bottom:50%; overflow: hidden;-webkit-mask-image: -webkit-radial-gradient(white, black); " > <img data-stretch="false" data-src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden" data-image="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden" data-image-dimensions="500x250" data-image-focal-point="0.5,0.5" alt="LLC gründen" data-load="false" elementtiming="system-image-block" src="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden" width="500" height="250" alt="" sizes="(max-width: 640px) 100vw, (max-width: 767px) 25vw, 25vw" style="display:block;object-fit: cover; width: 100%; height: 100%; object-position: 50% 50%" onload="this.classList.add("loaded")" srcset="https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden?format=100w 100w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden?format=300w 300w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden?format=500w 500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden?format=750w 750w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden?format=1000w 1000w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden?format=1500w 1500w, https://images.squarespace-cdn.com/content/v1/610524ea45300a296a9e6295/b881e38f-f3bb-449b-9794-47b8dd61ad73/LLC+gr%C3%BCnden?format=2500w 2500w" loading="lazy" decoding="async" data-loader="sqs"> </div> </div> </a> </figure> </div> </div></div></div></div></div></div></div> </div> </div> </section> <section data-test="page-section" data-section-theme="light" class='page-section full-bleed-section layout-engine-section background-width--full-bleed section-height--custom content-width--wide horizontal-alignment--center vertical-alignment--middle light' data-section-id="64d109ba60251df318ce2ce0" data-controller="SectionWrapperController" data-current-styles="{ "imageOverlayOpacity": 0.15, "backgroundWidth": "background-width--full-bleed", "sectionHeight": "section-height--custom", "customSectionHeight": 10, "horizontalAlignment": "horizontal-alignment--center", "verticalAlignment": "vertical-alignment--middle", "contentWidth": "content-width--wide", "customContentWidth": 50, "backgroundColor": "", "sectionTheme": "light", "sectionAnimation": "none", "backgroundMode": "image" }" data-current-context="{ "video": { "playbackSpeed": 0.5, "filter": 1, "filterStrength": 0, "zoom": 0, "videoSourceProvider": "none" }, "backgroundImageId": null, "backgroundMediaEffect": { "type": "none" }, "divider": { "enabled": false }, "typeName": "page" }" data-animation="none" data-fluid-engine-section style="min-height: 10vh;" > <div class="section-border" > <div class="section-background"> </div> </div> <div class='content-wrapper' style=' padding-top: calc(10vmax / 10); padding-bottom: calc(10vmax / 10); ' > <div class="content" > <div data-fluid-engine="true"><style> .fe-64d109ba5f46c039f7769504 { --grid-gutter: calc(var(--sqs-mobile-site-gutter, 6vw) - 11.0px); --cell-max-width: calc( ( var(--sqs-site-max-width, 1500px) - (11.0px * (8 - 1)) ) / 8 ); display: grid; position: relative; grid-area: 1/1/-1/-1; grid-template-rows: repeat(15,minmax(24px, auto)); grid-template-columns: minmax(var(--grid-gutter), 1fr) repeat(8, minmax(0, var(--cell-max-width))) minmax(var(--grid-gutter), 1fr); row-gap: 11.0px; column-gap: 11.0px; } @media (min-width: 768px) { .background-width--inset .fe-64d109ba5f46c039f7769504 { --inset-padding: calc(var(--sqs-site-gutter) * 2); } .fe-64d109ba5f46c039f7769504 { --grid-gutter: calc(var(--sqs-site-gutter, 4vw) - 11.0px); --cell-max-width: calc( ( var(--sqs-site-max-width, 1500px) - (11.0px * (24 - 1)) ) / 24 ); --inset-padding: 0vw; --row-height-scaling-factor: 0.0215; --container-width: min(var(--sqs-site-max-width, 1500px), calc(100vw - var(--sqs-site-gutter, 4vw) * 2 - var(--inset-padding) )); grid-template-rows: repeat(6,minmax(calc(var(--container-width) * var(--row-height-scaling-factor)), auto)); grid-template-columns: minmax(var(--grid-gutter), 1fr) repeat(24, minmax(0, var(--cell-max-width))) minmax(var(--grid-gutter), 1fr); } } .fe-block-yui_3_17_2_1_1691421085823_40611 { grid-area: 1/2/7/10; z-index: 1; @media (max-width: 767px) { } } .fe-block-yui_3_17_2_1_1691421085823_40611 .sqs-block { justify-content: flex-start; } .fe-block-yui_3_17_2_1_1691421085823_40611 .sqs-block-alignment-wrapper { align-items: flex-start; } @media (min-width: 768px) { .fe-block-yui_3_17_2_1_1691421085823_40611 { grid-area: 1/2/7/10; z-index: 1; } .fe-block-yui_3_17_2_1_1691421085823_40611 .sqs-block { justify-content: flex-start; } .fe-block-yui_3_17_2_1_1691421085823_40611 .sqs-block-alignment-wrapper { align-items: flex-start; } } .fe-block-yui_3_17_2_1_1722941569590_50504 { grid-area: 7/2/13/10; z-index: 2; @media (max-width: 767px) { } } .fe-block-yui_3_17_2_1_1722941569590_50504 .sqs-block { justify-content: center; } .fe-block-yui_3_17_2_1_1722941569590_50504 .sqs-block-alignment-wrapper { align-items: center; } @media (min-width: 768px) { .fe-block-yui_3_17_2_1_1722941569590_50504 { grid-area: 1/7/4/13; z-index: 2; } .fe-block-yui_3_17_2_1_1722941569590_50504 .sqs-block { justify-content: center; 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padding-right: 17px; } .contact_us_gts { position: fixed; right: 20px; bottom: 20px; padding: 15px !important; line-height: 0 !important; border-radius: 50% !important; background-color: #1c91ff !important; border: none !important; cursor: pointer; z-index: 9999; } .call_gts{ position: fixed; left: 20px; bottom: 20px; padding: 15px !important; line-height: 0 !important; border-radius: 50% !important; background-color: rgb(46, 199, 73) !important; border: none !important; cursor: pointer; z-index: 9999; } .call_gts.active{ transform: rotate(0); animation-name: call_button; animation-delay: 1s; animation-duration: 0.2s; animation-iteration-count: infinite; z-index: 9999; } @keyframes call_button{ 0%{ transform: rotate(0); } 50%{ transform: rotate(15deg); } 100%{ transform: rotate(0); } } .call_gts.active::before { content: ''; width: 70px; height: 70px; border: 1px solid rgb(46, 199, 73); position: absolute; left: -9px; top: -9px; border-radius: 50%; opacity: 1; transform: scale(0); 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