What should a good tax adviser point out when I leave Germany to Austria?

Eight points from the country profile for Austria. Each says why it matters for your meeting.

Holding period

None for cryptocurrencies (new holdings from 1 March 2021 taxable, old holdings before that tax-free) It helps decide whether a sale before or after the move makes sense for tax purposes. That should be worked out with your numbers, not answered in general terms.

Regular rate on crypto gains

27.5 % KESt Which type of income applies to your transactions determines the actual rate. The standard rate alone says little.

Classification under § 2 AStG

No (not a low-tax country) Whether section 2 AStG applies depends not only on the country but also on nationality, earlier tax liability and substantial economic interests in Germany.

Crypto exit tax

Yes (§ 27(6) EStG) A country may tax itself when you move on or change status. That belongs in the planning before you move.

Inheritance tax treaty with Germany

No (terminated effective 31 December 2007) Without a treaty, German extended unlimited inheritance tax liability for German nationals can still matter for years after leaving.

Registration after the move

Registration-law obligation, 3 days, no penalty Deadlines and penalties for registration affect you from the first day in the destination country.

Tax residency certificate

Possible shortly after the move (no minimum stay needed) You need proof of residency to support your position towards the German tax office and the destination country.

DAC8/CARF

No information Reports from platforms can make your declarations verifiable later. Find out who reports what.

Questions you can ask. Good answers are specific and name their basis.

1. In your assessment, does Austria count as a low-tax country under section 2 AStG, and what calculation is that based on?
2. Which of the conditions of section 2 AStG apply to me and which do not?
3. How will my existing holding period be counted in Austria, and what happens to positions I sell or buy back before the move?
4. Which type of income does Austria apply to my transactions (sale, swap, staking, lending), and at what rate?
5. Does Austria have an exit tax if I move on later, and how would it apply to my holdings?
6. What happens if I return to Germany, and can the same gain be taxed twice?
7. Which registration duties and deadlines apply in Austria, and what happens if I am late?
8. When and how do I get a tax residency certificate for Austria?
9. How do I prove residency abroad to the German tax office, and which documents do I collect from today?
10. Who advises me on the law of the destination country, and how do you coordinate with that adviser?
11. Which reports (DAC8, CARF) concern my platforms, and what follows for my declarations?
12. What should I definitely not do before the move?