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The company is to be sold. Siblings A and B have other qualified professions. A was gifted the company for tax reasons and has been running the business on paper for seven years. A pays pensions to B and C (C = father). A wants to be independent from the company and sell to B for the amount of the bank debts, but in return, A will receive a pension. Or for 10,000,000 (abstract variable) to an investor. What taxes are incurred in each case? Should A wait another three years for tax reasons to have completed 10 years as the owner in order to be exempt from taxes on the proceeds from the sale? Is that correct? If A sells to B, would B then also want to sell to an investor at the same price. However, B has not been running the business for 10 years yet. B pays a pension to A and C as long as B is running the business on paper. What are the taxes in this case? What if no suitable investor is found? C officially operates the business as a tenant and is very old. C agrees with the sales modules A to B or investor, B to investor.
