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[General] I would like to impose stock transfer tax when moving overseas.
00(718.47)
Views 9789
2025.70.07 23.25
This notification
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Main contents of overseas stock transfer tax
System name
Exit Tax
Target
When a domestic resident who is the majority shareholder leaves the country due to immigration, etc.
Previously subject to taxation
Consideration of domestic stock transfer
taxation method
Stocks held at the time of departure are considered to have been transferred.
Capital gains tax imposed
Amendment details
Overseas stocks are also added to taxation
Implementation period
Applies from departure on January 1, 2027
Ministry of Strategy and Finance
Written by Invest Chosun (Wwwinvestchosuncom)
Investchosun
Taxable assets: Domestic listed assets owned at the time of departure
Market stocks and real estate stocks, etc. already applicable at the time of departure
Even if the asset is not actually sold, it is considered transferred.
Tax is levied on this basis.
According to the 2025 tax reform plan, taxation targets are overseas.
We plan to expand to stocks and derivatives:
Tax rate: For domestic stocks, the capital gains tax base is KRW 300 million or more.
The tax rate is 22% for the amount exceeding 300 million won and 27.5% for the amount exceeding 300 million won.
Here:
Even if you move abroad from now on
When stocks are held, they are considered to have already been sold.
Transfer tax must be paid for this special amount.
Previously, it only applied to domestic stocks.
Now I want to impose a tax on US stocks too.
The majority shareholder standard is from 5 billion won.
Announced in the tax law amendment bill to change to 1 billion
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