bases
In most cases the features of the tax legal form - partnership or sole proprietorship (PersG) on one hand versus corporation (Kapgen) on the other hand - represented only on the basis of current taxation. Not the focus of the authors are mostly reflections in view of the subsequent sale of the company. This situation we now help from you.
capital gains from shares in Kapgen, eg in a GmbH are subject to income tax. For very small holdings, the flat tax takes 25%. The funding amounts to less than 1%, is part of the income method. The tax is calculated individually, but the result usually also corresponds to about 25%. Additionally, there is one dependent on the amount of capital gains tax allowance of up to € 9060 if all shares are sold on a train. Business tax does not arise from share disposals. Special features - not discussed further - apply if the shares belong to one another GmbH GmbH. Each sale of shares in
PersG, the profit is taxed at the normal individual tax rate. In addition to income tax is also business tax, but the income tax, at least the major part, can be counted. In most cases, the tax burden 42% or more. Shareholders are better off just selling their entire stake in PersG at once. If they are at least 55 years old, there is the so-called half-rate with 16-25% and trade tax is not. In addition, there is an allowance which, however, melts at higher gains. When we speak of 'the advantage, we think these two components. is half the rate it but once in a lifetime.
We both systems are compared and calculated the tax consequences even with varying levels of capital gains. A full discussion is beyond a blog post, so here only a summary:
- Sollen sukzessiv Anteile verkaufen werden, ist die KapG am besten geeignet.
- Wenn keine Begünstigung gegeben ist (noch nicht, oder nicht mehr), ist die KapG ebenfalls immer sehr viel besser geeignet als die PersG.
- Bis zu einem Veräußerungsgewinn von bis zu rd. 250.000 Euro und der Begünstigung hat der Gesellschafter einer PersG die Nase vorn. Über diese Betragshöhe hinaus besteht kein wesentlicher Unterschied mehr zwischen PersG und KapG. Aber Achtung: weil der Kaufpreis bei einem Share-Deal nicht abgeschrieben werden kann, zahlt der Käufer bei einem Share-Deal u.U. einen niedrigeren Kaufpreis.
Against this background, of course, the question of whether to be changed before the sale, the legal status of the company. For example, if the LLC will be converted into a single company?
The conversion of a GmbH into a PersG itself can be made tax neutral if you do everything right. However, there is a problem later if there is to be sold after the conversion within a period of 5 years the shares of PersG. The capital gain is then subject to in addition to income tax (PIT) is always also the trade tax (trade tax). The trade tax is unfortunately not applicable to income tax must be paid in addition that is in full. Andererseits ist die GewSt als Veräußerungskosten von der Bemessungsgrundlage der ESt abziehbar. Das ist jedenfalls die Meinung des BFH, leider aber nicht die der Finanzämter. Die faktische GewSt-Belastung beträgt im Endergebnis bis zu rd. 9%-Punkte zusätzlich zur ESt. Man sollte also eine Umwandlung in eine PersG vor geplanten Verkäufen mit einem zeitlichen Vorlauf von 5 Jahren betreiben. Für kleine Unternehmen ohne größere Haftungsprobleme kann eine Umwandlung dann aber durchaus sinnvoll sein.
In der Praxis wird der umgekehrte Fall allerdings wesentlich häufiger vorkommen. Und zwar nach unserer Erfahrung dann, wenn noch ohne konkrete Veräußerungsabsicht von einer PersG in eine GmbH umgewandelt wurde und später should be sold. On the tax implications on the future sale in the conversion has usually meant no.
After a conversion of a PersG in a GmbH are also considered a qualifying period. But it is not 5 but 7 years. The legal consequences are also clearly different from that in the conversion PersG GmbH. It works like this: When a sale during the vesting period from the entire capital gain calculated out of the first part, attributable to the fictitious time of the conversion date. This section is retroactive, so tributary, taxed ongoing basis with the individual income tax rate. allowances, etc. are not. However, this reduced retroactively Part with each year that has passed since the conversion to 1/7tel. With increasing distance from the conversion date, the problem is always lower. The rest of the capital gain tax on the compensation of 25%. An example will illustrate this:
Issue: A sole proprietorship is converted into a limited company on 01/01/2011. Hidden reserves amount to € 700,000. On 01/07/2013, which is 2 ½ years later, all limited companies are sold. Hidden reserves amounted at that time € 900,000.
Solution: Of the 700,000 € 5/7tel must, therefore, € 500,000 will be taxed retroactively. The income tax is € 225,000 (€ 500,000 x 45%). These tax rates have come from around 10,000 €. be discharged on the rest of 400.000 € has 25% income tax, ie € 100,000.
The tax burden falls from 45% in year 1 after conversion to the end value of 25% in year 8 after the conversion. It was only in year 5 enters a marked relaxation. The tax burden is then about 38%. As can be seen that the decrease in burden is progressive.
Zusammenfassend kann man folgendes konstatieren:
- Wer 48 Jahre alt oder jünger ist, erreicht die Begünstigung mit 55 sowieso nicht innerhalb der folgenden 7 Jahre. Er kann deshalb problemlos umwandeln.
- Wer beabsichtigt, nicht das gesamte Unternehmen zu verkaufen, sondern (zunächst) nur Teile davon, kann ebenfalls problemlos umwandeln. Die Alternative beim Verkauf von Teilanteilen einer PersG wäre schlechter (s.o.).
- Wer in naher Zukunft die Begünstigung erreichen kann und dann vollständig Kasse machen möchte, sollte die Finger von einer Umwandlung lassen.
Normen: § 20 Abs. 2 EStG § 32d EStG, § 3 No. 40 Income Tax Act, § 3c Income Tax Act, § 17 para 3 ITA, the Income Tax Act § 34 para 3, § 16 para 4 Income Tax Act, § 18 para 3 UmwStG, § 22 para 1 UmwStG
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