ErbSt Management
Shares fall as a percentage and better than a single – firm created – savings system. (b) in addition, there are the inheritance – and gift-tax breaks for business assets benefits from assets in addition to the personal domiciled. After section 13a, b ErbStG, the assets of the company under certain conditions can be completely tax-free. According to 19a ErbStG a tariff advantage in addition, when transferring the shares to anyone other than children, grandchildren, or spouse. Reduce liabilities- Unlike in the assets – the value of tax in full and not only proportionately. Fishing point is the management capacity. Shares in a commercially strong GmbH & co.
KG and participations over 25% of a limited liability company can be exempted (partially) at the request of the inheritance / gift tax, if the assets to not more than 50% or 10% consists of management assets and in particular the holding period is respected by 5 or 7 years. Do not count management assets such as cash, sight deposits, savings and deposit accounts, however, E.g. Pfandbriefe, debt register claims, money market funds and deposit funds include the management of assets. Shares in capital companies (such as shares, etc.) with a stake of no more than 25% are administrative assets. The percentage of allowable administration assets can be increased by the involvement of one or more sub companies. During the required holding period the shares may not be sold in particular and the assets Essentially not be removed.
Whether these benefits to the business assets actually apply, is due to the relevance of the new inheritance / gift expensive right judicial still unclear. Plots include basically the harmful management assets, with the exception of E.g. land in housing companies. 6 income tax benefits are income tax that the income of a GmbH & co. KG can be distributed to the shareholder tax-optimal.