MIL-OSI Europe: Written question – ‘Exit tax’ in connection with relocating to another Member State – P-001754/2025

Priority question for written answer  P-001754/2025
to the Commission
Rule 144
Barbara Bonte (PfE)

The Belgian Federal Government is considering introducing an ‘exit tax’, i.e. a tax measure requiring individuals and some legal persons to pay a tax on accumulated capital gains when relocating to another EU Member State.

• 1.What is the Commission’s position on this?
• 2.In connection with relocating to another Member State, would such an arrangement be contrary to the principle of free movement?

Submitted: 30.4.2025