USE CASE · EXIT TAX
Exit tax, planned before it triggers.
Leaving a jurisdiction is rarely free. Deemed disposals, expatriation tax, accelerated CGT on unrealised gains. Most exit charges fire on a date you can choose, if you know they exist. Heed tracks exit rules across multiple jurisdictions and helps you sequence the move.
- Flights bookedDone
- New address registeredDone
- Nobody mentioned the tax on your shares the day you leave.
With Heed
- Germany, a shareholding of 1% or moreIn scope
- Taxed as if sold at market value when you leaveDeemed sale
- Exit rule matchedBefore you goThe rule, its official source and the questions for your adviser, before you go
An example. The rules and changes in it are real ones from Heed's data.
The problem
Where it goes wrong.
- 01
Exit tax is the silent killer. France, Germany, the Netherlands, the US, and many others tax unrealised gains on departure.
- 02
Timing matters. Realising before or after the move can shift a six-figure liability either way.
- 03
The rules keep changing. Germany expanded Wegzugsbesteuerung in 2022, France keeps tweaking the deferral regime, the US 877A exemption gets indexed annually.
How Heed solves it
Three tools, one decision layer.
AI-generated structural review of your global tax position with a dedicated section on exit-event exposure.
Run the analysisJurisdictions at a glance
Exit charges, the headline mechanics.
A snapshot for orientation. Each country's full rules, with their official sources, live in its tax guide and in your dashboard.
- USUnited States§877A expatriation tax. Deemed sale of worldwide assets above the exclusion (~$910k for 2026).
- DEGermanyWegzugsbesteuerung on shareholdings ≥1%. Deemed disposal at FMV on emigration.
- FRFranceExit tax on unrealised gains on substantial holdings. Deferral possible within EEA.
- NLNetherlandsConserving assessment on substantial interests (5%+). Box 3 wealth tax until departure.
- CACanadaDeemed disposition of most worldwide assets at FMV on emigration.
- AUAustraliaCGT event I1 on departure. Deemed disposal of non-Taxable-Australian-Property assets.
- ESSpainExit tax on unrealised gains on substantial shareholdings if resident 10+ of last 15 years.
- GBUnited KingdomNo general exit tax. Temporary non-residence rules can claw back gains realised within 5 years.
Questions
Common questions.
Straight answers. Heed is intelligence, not advice.
Rarely. Most exit-tax regimes fire on the date you cease residency, not on the date you sell. The decision is whether to realise before or after, and that decision benefits from modelling, not improvisation.
No. Heed is an intelligence layer, not an advisory service. We tell you which rules exist, when they change, and what scenarios produce what outcomes, so you can have a sharper conversation with your tax advisor.
The UK has no general exit charge (though temporary non-residence rules apply). Many low-tax jurisdictions like UAE, Monaco, and Cayman have no exit tax. The rankings in the dashboard show this filter.
We surface the treaty position alongside domestic rules, so when modelling a move you can see whether the tie-breaker shifts residency mid-year and what that does to the exit calculation.
Keep reading
Related use cases.
Stop guessing. Start monitoring.
One profile, several countries watched, and an alert when something that affects you actually changes.
