The exit tax is a tax levied on individuals and companies that cease to be tax residents in a country.
When a person leaves a country and transfers their tax residence to another country, the exit tax is levied on the difference between the purchase value of their stocks or fund shares and their value at the time they leave the country.
However, the exit tax only applies in some instances and to certain investors. To begin with, you must have been resident in the country for at least 10 years and the value of the shares in your portfolio must exceed 4 million euros in total.