European court to hear German exit tax case as applied to Switzerland

The European Court of Justice on January 15 published a reference for a German case (C-581/17) Martin Wächtler v Finanzamt Konstanz.

The case considers whether the provisions of the agreement between the EU and Switzerland on the free moment of persons prevents the  imposition of an exit tax where a national of an EU Member State with initially unlimited tax liability transfers his residence from that State to Switzerland.