Einbringung Einzelunternehmen in eine GmbH: Bargründung mit Sachkapitalerhöhung
If you want to convert a sole proprietorship into a GmbH through a contribution, there are three options: incorporation with a contribution in kind, a combination of a cash incorporation with a capital increase, and a combination of a cash incorporation with a cash capital increase and a contribution in kind. The latter option is usually the most advantageous in practice, as it saves both the certificate of intrinsic value for the sole proprietorship and time at the tax office. 0:00 Introduction & Intro 1:16 Non-Cash Foundation 3:31 Cash Foundation 4:45 Non-Cash Capital Increase 7:13 Conclusion & Contact ▬▬▬▬▬▬▬▬▬▬▬▬▬ Your direct contact for new clients: Phone: +49 221 999 832-01 Email: [email protected] ▬▬▬▬▬▬▬▬▬▬▬▬ For applicants: Phone: +49 221 999 832-06 Email: [email protected] Website: https://www.Juhn.com/Career ▬▬▬▬▬▬▬▬▬▬▬▬ Our blog post on incorporating a sole proprietorship: https://www.juhn.com/fachwissen/umwan... ▬▬▬▬▬▬▬▬▬▬▬▬▬ Follow us on social media: ► Facebook: / juhnsteuerberater ► Instagram: / juhnsteuerberater ► LinkedIn: / juhn-steuerberater ► Xing: https://www.xing.com/companies/juhnpa... ► Twitter: / juhntax ► Podcast: https://www.juhn.com/podcast/ ▬▬▬▬▬▬▬▬▬▬▬▬ Tax Advisor Prof. Dr. jur. Christoph Juhn LL.M. Christoph Juhn is a professor of tax law and tax advisor. His consulting and research focus is on corporate tax law. Prof. Dr. Juhn studied tax law (Bachelor's degree) and corporate tax law (Master's degree) and passed the tax advisor exam at the age of 25. Since 2013, he has been a lecturer in tax law at the FOM University of Applied Sciences for Economics and Management, where he was appointed professor in 2020. In addition, Christoph Juhn has been a permanent specialist consultant for the Cologne Tax Consultants Association (advanced training for tax consultants) since 2014 and has been training young tax officials at the Federal Finance Academy since 2018. The JUHN Partner law firm specializes in corporate structuring consulting, particularly in restructuring, company sales, and international tax matters. Christoph Juhn and his team, with offices in Bonn and Cologne, also prepare ongoing financial/payroll accounting, annual financial statements, and tax returns for companies with the legal form of GmbH (limited liability company) and GmbH & Co. KG (limited liability company & limited liability company). This provides clients with "everything from a single source." ▬▬▬▬▬▬▬▬▬▬▬▬▬ JUHN Partner GmbH Tax Consulting Firm Im Zollhafen 24 50678 Cologne ► Phone: +49 221 999 832-01 ► Email: [email protected] ► Website: https://www.Juhn.com #Incorporation #Sole Proprietorship #Ltd.

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