Übergabe und Schenkung Einzelunternehmen - e.K. Steuerstrategie bei der Unternehmensnachfolge

Attorney and tax advisor Helge Schubert explains the transfer and gifting of sole proprietorships (e.K.). He demonstrates why careful tax planning is essential during the transfer process. 00:00 Intro 00:19 Introduction to the topic 00:45 How should the transfer be carried out? 01:46 Is a sole proprietorship even the appropriate legal form for a transfer? 02:40 Transfer within the family without consideration 03:13 Tax-free transfer of a sole proprietorship 04:04 Tax exemption according to Sections 13a, 13b of the German Inheritance Tax Act (ErbStG) 04:50 Administrative assets 06:45 The 90% test 07:43 Requirements for tax benefits after transfer 08:42 Provision for the transferor's generation Detailed information on tax law: ✔ https://www.rosepartner.de/schenkung-... ___________________________________________________________________________________________ ROSE & PARTNER is a nationwide law firm specializing in tax law, commercial law, inheritance law, and family law. We represent companies and high-net-worth individuals in all matters relating to the tax optimization of business and private assets and succession planning. Contact options for non-binding inquiries: ❁ Contact your representative directly via the websites mentioned above. ✉ centrally via email [email protected] ☎ via our secretariats at our office locations: https://www.rosepartner.de/kontaktsta...