2,592 karma · joined December 17, 2009
https://github.com/TomK32/
14 million EU citizens who live (as of 2020) in a EU country other than their own beg to differ. I'm one of them and know about the plentiful of rights that I enjoy as a EU citizen to live in another country. There are dozens and dozens of cities that attract students and workers from all EU countries.
Regarding the single market, well the Brits are learning the hard way how easy the flow of goods and wares was when they were still part of it.
> In 2020, the total fertility rate among ultra-Orthodox women in Israel was 6.6, while the rate among Arab women was 3.0, and among secular women, it was 2.0 — still well above the OECD average — according to a report from the Jerusalem Institute for Policy Research.
https://www.timesofisrael.com/israels-birth-rate-remains-hig...
Seller GmbH sells their assets, profits are taxed accordingly. Only when taking that profit our the individual is taxed but as I mentioned above the Teileinkünfteverfahren, only 60% being taxed.
In regards to taxation of a sale I can only point to this first google result: https://www.rosepartner.de/besteuerung-verkauf-gmbh-kauf.htm...
In cases where you personally owned the company, only 60% of the sale price will taxed. After this Teileinkünfteverfahren the 60% are indeed subject to your incomee tax. Even better as sales are consindered außergewöhne Einkünfte their taxation will follow the Fünftelregelungen where the sale profit is spread across five years. https://de.wikipedia.org/wiki/F%C3%BCnftelregelung Realistically you'll end up paying taxes comparable to the 10~20% you can expect in the US.
Edit: Sorry, missed that part about the seller GmbH still existing afterwards. But the next paragraph I linked goes into that as well: https://www.rosepartner.de/besteuerung-verkauf-gmbh-kauf.htm... Again, Teileinkünfteverfahren only 60% being taxed.