Tax restrictions on transfer of shares in the context of anticipated succession it’s every GmbH shareholder: he must be to ask how, when and to whom to hand over his participation on a successor. He is regularly derive from the thought, that he wants to protect himself and his family in. Also and just tax aspects play a central role. Here, the Treasury has built up more barriers: the annual tax act 2008 brings for limited liability companies and their shareholders in this regard (unpleasant) surprises with it. GmbH-chefs who want to transfer their share of GmbH in the context of anticipated succession against services are particularly affected. The shareholder transfers his GmbH shares after December 31, 2007, the purchaser can assert only supply services as a Special Edition, if these services in connection with the transfer of business assets are.
For this access, the participation must be at least 50%, also must be Partners in managing this GmbH have been active. Also, the purchaser must assume this function after the acquisition. No contribution to the tax relief! The transfer of real estate or capital assets and smaller »GmbH shares no longer apply under this scheme. The knowledge of the General conditions and in particular the design alternatives to tax doesn’t do too much damage is all the more important »to suffer. More on the topic of annual tax contribution can 53179 Bonn 2008 (1) read interested in the current issue of the magazine GmbH control practice, free VSRW Publishing House, or can be requested by E-Mail at.