Dissertation Carolin Becker

17 January 2025, by Internetredaktion

Carolin Becker's dissertation entitled “Doppelbesteuerung aufgrund einer Wegzugsbesteuerung gemäß § 6 AStG” was recently published in the Schriften des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen - International Tax Institute - der Universität Hamburg (Volume 55, Nomos Verlag, ISBN 978-3-7560-1854-3 Print, 978-3-7489-4587-1 eBook).

The work examines the situations in which double taxation arises following taxation under Section 6 AStG. The author comes to the conclusion that taxation under § 6 AStG is constitutional and treaty-compliant and shows that hardly any German double taxation treaty can completely avoid double taxation if the act of realization is preceded by exit taxation. The author examines the requirements of EU law in detail and argues that, as a result, the taxing right of the country of destination in EU matters must step back with regard to changes in value that occurred prior to the establishment of residence in that country in order to avoid double taxation.