Introduction of Exit Tax

Under the 2015 tax reform, the special measures (exit tax regime) were introduced.

Under the 2015 tax reform, the special measures (exit tax regime) were introduced.

The special measures(exit tax regime)will be applicable from 1 July 2015.
We have set out in this newsletter the outline of the exit tax regime and amendments to the reporting requirement of assets/liabilities which was strengthened due to the introduction of the exit tax.

Contents

  1. Outline of the Exit Tax Regime
  2. Amendments to Reporting Requirement of Assets/Liabilities

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