Field help:
Did you own shares in a limited company when you moved away?
Select "yes" if you held shares in a corporation or cooperative (e.g. a GmbH) when you moved away from Germany and owned at least 1 percent within the last five years.
In this case, the tax office treats your shares as if you sold them when you moved, even if you actually kept them. This may result in a taxable gain (exit tax).
Note: This refers to larger shareholdings. It does not concern ordinary shares or "normally" traded securities in your portfolio.
Important: If you select "yes" here, you must declare the notional gain in Form G.
Example: Ms M. moves abroad in the year 2025. She has held 10 percent of the shares in a GmbH for several years. Since she owned at least 1 percent within the last five years, she must select "yes" here. For tax purposes, her shares are considered sold upon moving, and the notional gain must be declared in Form G.
