Profit retention
Retained profits in the GmbH are taxed at only ~30 % (corporate tax + trade tax) – instead of up to 47 % personal income tax. Liquidity for investments stays in the company.
Holding structures, retained earnings, distribution strategy, succession – we know the levers that save GmbH shareholders six-figure sums.
If you answer just one of them with "I don't know", you are probably paying more tax than necessary.
The participation exemption (95% tax-free dividends) only works if the structure is set up cleanly.
Depending on the situation, retained profit can be taxed more favourably than distributed profit. The question is not yes/no, but how much, when.
Too high = hidden profit distribution. Too low = liquidity is trapped inside the corporation. We find the balance.
A clean pension commitment reduces taxed profit today – and secures you tomorrow. Conditions: precisely structured.
Inheritance tax on business succession can be almost entirely avoided with 10 years of lead time. Without lead time, it gets expensive.
Good documentation today = a sound sleep when the tax office calls tomorrow. We structure preventively.
Six levers that GmbHs have over partnerships – consistently used, they save five- to six-figure amounts year after year.
Retained profits in the GmbH are taxed at only ~30 % (corporate tax + trade tax) – instead of up to 47 % personal income tax. Liquidity for investments stays in the company.
Investment income between subsidiary and parent GmbH is 95 % tax-free under § 8b KStG. Effective tax burden on dividends: ~1.5 %. Later share sale also 95 % tax-free.
Too high = constructive dividend (vGA). Too low = wasted savings potential. We calculate the optimum based on industry, revenue and function.
Direct pension commitment with reinsurance reduces GmbH profits and secures retirement provision. Properly structured: fully tax-deductible.
Lease agreements with shareholders, loans, car usage – every transaction between GmbH and shareholder must be at arm's length. Otherwise: double taxation.
§ 7g EStG: deduct up to 50 % of planned investments in advance. Also available for GmbHs – combined with special depreciation in the investment year, a massive tax deferral.
Specialists for GmbH tax strategy – on-site and digitally available across Germany.
Our main office on Ritter-von-Eitzenberger-Straße advises GmbH managing directors and shareholders from Bayreuth, Bamberg, Hof, Coburg, Kulmbach and the entire Upper Franconia region on holding structures, retention, distribution strategy and exit preparation. More about the Bayreuth office.
From our office on Fürther Straße we are present in the region's economic metropolis. Focus: GmbH tax advisory for tech companies, holdings and family offices from Nuremberg, Fürth, Erlangen and the metropolitan area – with a focus on growth and exit preparation. More about the Nuremberg office.
30-minute first call. No commitment, discreet, to the point. You will see immediately how we can move your business forward.