This article discusses the exit taxation provisions applicable to natural persons holding shares in corporations as private assets. In this context, Member States are obliged, under EU law, to grant a full deferral, without interest, of the assessed exit tax until an actual disposal of the shares. The provisions allowing for payment of the exit tax in instalments prior to an actual disposal of the shares, which is only allowed in the area of business entities, is not transferable to natural persons under EU law.