How can I transfer the GmbH of a straw man to myself at the cheapest cost?
February 15, 2020 | 50,00 EUR | answered by Steuerberater Knut Christiansen
How can I transfer the GmbH of a straw man to myself at the cheapest cost?
Background: The GmbH has a relatively high value. The proceeds from the sale would be quite painful.
My current recommendation is: Get married to a man and then receive it as a gift for free.
Anyone have a better idea?
Bonus question: The GmbH has also accumulated around 100,000€ in 10 years. Can this be "disposed of" more cost-effectively than at a 25% rate plus private tax rate?
Good evening,
Basically, in a sale between unrelated third parties, the principle is that the agreed purchase price is considered market value and therefore not a gift. However, if the objectively available assets of the GmbH are higher and there are demonstrable connections between the buyer and seller, the tax office could see it as a gift. Therefore, it would be important for the relationship with the donor to be favorable in order to claim higher tax exemptions. A marriage would provide a scope of €500,000 in this regard. Whether this is overall sensible would be for you to decide.
Regarding the accumulated amount, it would be necessary to see if a more favorable taxation can be achieved through invoices to the GmbH. However, one's personal tax rate would need to be taken into account, which should be below 25%. Additionally, verifiable services would need to form the basis for the invoicing.
Kind regards,
Knut Christiansen
Tax consultant
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