Subject: Re: Tax treatment of "old shares" after immi
> A) Sales Price in 2030 - Buying Price in 2000
> B) Sales Price in 2030 - Price at date of immigration in 2025

Said,

For Portugal, the answer is A. You don't get a step-up basis
just because you immigrated here.

If you decide to sell your shares tax-free in Germany before
moving here, you may want to check with a Portuguese tax advisor
before buying them back again (if that's what you intend to do),
as there are some potential plans that you can use to lower your
tax bill -- if you structure things correctly before you move here.

-Rubic