With the Corporate Tax Reform of 2008, a standalone regulation for the relocation of functions abroad was first established in law. Instead of an individual assessment of the transferred assets and provided services, a total assessment is now required. The new provision has been heavily criticized in both academia and practice. In response, the legislator introduced another regulation in 2010 that aimed to allow for the avoidance of the total assessment and a return to individual assessment (the so-called escape or opening clause, Section 1, Paragraph 3, Sentence 10, Clause 2 of the Foreign Tax Act). Claudia Maria Koinzer examines the extent to which the opening clause in Section 1, Paragraph 3, Sentence 10, Clause 2 of the Foreign Tax Act contains potential for structuring. To this end, the author interprets the provision and highlights possible issues in its application.