Changes in tax and civil law, coupled with the increasing mobility of companies on an international scale, are causing a steady increase in the number of German limited liability companies (GmbHs) that are considering relocation. An increasing number of managing directors, shareholders and experts are considering moving their limited liability companies abroad. This book examines the requirements and procedures for relocating a GmbH. The author, a specialist in international tax law, addresses questions such as how a relocation can be structured under civil law, when and how relocation tax arises, and how it can be avoided. This title is also available as open access.
