Technical article
Miracle cure - yes or no? Does a GmbH holding model bring tax advantages?
The initial question is: How is a GmbH holding model structured?
At least two companies are involved in the holding model.
The Holding company holds interests in economically active sub-companies (e.g. trading, real estate or capital investment). It must be a corporation.
With the Subsidiaries These can be corporations such as GmbHs, but also partnerships or hybrid forms such as GmbH & Co. KG.
💡 Taxation at the level of the holding company:
- Distributions from subsidiaries to the holding company: at least 95 % exempt from corporation and trade tax.
- Distributions from the holding company to the shareholder: 25 % withholding tax or 60 % taxable under the "partial income method" at the personal tax rate, plus solidarity surcharge in each case.
- The shareholder decides when to distribute dividends from the holding company (e.g. in years with a low tax rate).
- The holding company can reinvest profits from sub-companies.
- The managing director's salary to the shareholder is deductible as a business expense.
💡 Taxation at the level of the sub-companies:
- Profits of the sub-companies: 15 % corporation tax plus solidarity surcharge and trade tax.
- Total tax burden of approx. 30 %, depending on the trade tax rate.
💡 Means of structuring a real estate company
- If a GmbH only rents out real estate, no trade tax may be due, leaving only 15 % corporation tax plus solidarity surcharge.
- Such a real estate GmbH is suitable, for example, for reinvesting the profits of the holding company.
Is the model also worthwhile for you?
In addition to tax optimization opportunities, the holding structure also results in significantly higher costs for financial statements and tax returns.
The conversion of a sole proprietorship into a GmbH or the transfer of GmbH shares into a holding company can be tax-neutral with the right approach. However, mistakes can result in high tax payments.
The costs and benefits of this professional design model should therefore be weighed up carefully!
👉 Do you have any questions and are you looking for a competent tax expert? Get in touch with us. We will be happy to assist you and help you with your tax questions and concerns: www.wsb-berater.com/leistungen
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