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

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

Holding period

3 years (since 15 February 2025); counts retroactively from the original purchase date 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.

Standard rate on crypto gains

15 % / 23 % (15 % up to CZK 1,762,812, 23 % above) Which type of income applies to your transactions determines the actual rate. The standard rate alone says little.

Classification under § 2 AStG

Yes (own calculation); whether extended limited tax liability follows depends on further conditions and the possible rebuttal 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 (since 2024, expressly covers crypto assets); instalment payment over 5 years available for a move within the EU/EEA 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 Without a treaty, German extended unlimited inheritance tax liability for German nationals can still matter for years after leaving.

Registration after the move

No reliable information on a deadline or penalty Deadlines and penalties for registration affect you from the first day in the destination country.

Tax residency certificate

Can generally be issued as of the current date once residency is proven; no minimum stay 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 Czechia 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 Czechia, and what happens to positions I sell or buy back before the move?
4. Which type of income does Czechia apply to my transactions (sale, swap, staking, lending), and at what rate?
5. Does Czechia 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 Czechia, and what happens if I am late?
8. When and how do I get a tax residency certificate for Czechia?
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?