Lähtövero

Lähtövero, often translated as exit tax, is a tax levied on individuals or companies when they cease to be tax residents of a particular country. This tax is typically imposed on unrealized capital gains that have accrued while the individual or company was a tax resident. The rationale behind an exit tax is to ensure that the country of former residence collects tax revenue on wealth accumulated within its borders before that wealth potentially moves to a jurisdiction with a lower tax rate or becomes entirely untaxed.

The specifics of an exit tax vary significantly between countries. Some countries may tax all unrealized gains, while others might exempt certain assets or apply different tax rates. The trigger for an exit tax can be emigration, the relocation of a business's domicile, or even the transfer of assets to a foreign trust. Valuation of assets at the time of departure is a critical component, and there may be provisions for deferral or installment payments in certain circumstances to alleviate immediate financial burdens.

The implementation of exit taxes is often a complex issue, raising questions about double taxation, capital flight, and international tax fairness. Countries that have implemented exit taxes aim to protect their tax base and ensure that their residents contribute to the public finances for the period they benefited from public services and infrastructure. Opponents may argue that such taxes can discourage investment and migration, and complicate international business operations.