This article analyzes whether the German exit taxation under Sec 6 German Foreign Tax Act (dAStG) breaches the freedom of establishment under the Agreement on the Free Movement of Persons (AFMP) when moving to Switzerland, as no permanent and interest-free deferral of the imposed tax is granted. The new version of Sec 6 dAStG, effective from January 1^st, 2022, is also examined in this respect. It can be shown that a permanent and interest-free deferral of exit taxation must be granted even under the new version of Sec 6 dAStG when moving to Switzerland based on the freedom of establishment as defined by the AFMP. The implementation of a general installment payment concept by the new version of Sec 6 dAStG regarding the exit taxation does not change this, as the German legislature cannot thereby suspend the principle of equal treatment under EU law, which applies in relation to Switzerland under the AFMP. The principle of equal treatment under EU law uses the treatment of the domestic case as a reference point.