Design Options to Avoid Exit Taxation of Corporation Shares

Design options for structuring the relocation abroad with holdings ≥ 1% in domestic and foreign corporations

1. 1. Basic case: Simple departure with abandonment of unlimited tax liability
   2. Sale of shares to a non-related person subject to reserved usufruct
   3. Asset Deal
   4. Valuation management
   5. Residence management
   6. Conversion of a domestic GmbH into a commercial GmbH & Co. KG
   7. Disguised contribution of a domestic GmbH into a commercial GmbH & Co. KG
   8. Commercial infection of an existing asset-managing KG/GbR
   9. Disguised contribution of the shares into the special operating assets of a commercial public GmbH & Co. KG with a banking license
   10. Donation of the shares to a family foundation
   11. Donation of the shares to a person in Germany with a right of withdrawal according to § 29 ErbStG
   12. Establishment of an atypical silent partnership in domestic GmbHs
   13. Conversion of GmbH into a cooperative
   14. Creation of a holding company in the form of a cooperative
   15. Endowment of a non-transparent life insurance
   16. Sale with call option for repurchase abroad/securities lending
   17. Combination
       1st step: Valuation management
       2nd step: Donation subject to usufruct
       3rd step: Relocation to Switzerland