Many entrepreneurs ask too late for the right legal structure. Only when a high profit is incurred, a sale is pending or the succession begins, a holding company is considered. Then the train is often expensive or no longer possible.
A holding GmbH offers advantages: merger of profits, tax-advantageous disposal according to § 6b EStG, risk protection through separation of operational business and assets. A foundation can be used in addition to family assets and succession.
But the right time is crucial. We calculate when a reorganisation pays off, which variant fits your family and wealth structure and where stumbling blocks such as gift tax or business tax lurk.
What you should do now
- Plan holding early, do not only consider when selling
- § 6b EStG and merger
- Examine foundation as a supplementary successor instrument