Choice of legal form - comparison of tax burden

Which coat do we pull over our society?

For the first time in the long history of fiscal experiments of the post-war period the tax benefits of the GmbH outweigh.

Starting from 2008 the profits of the GmbH are charged with 15 per cent corporate income tax, independently of whether they are paid or remain within the GmbH assets (= to be accumulated capital). If the profits are paid however to the partners, then they are subjected to the personal tax rates of the partners to the half (starting from 2009 to 60 per cent).

In contrast to this - with individual enterprise and nonincorporated firms - the trade tax can be taken into account with the 3,8-times of the trade tax measuring amount on the income tax debt (§ 35 EStG).
On the other hand starting from 2008 the trade tax is not longer an operating expenditure and is enriched by illusory gain portions, i.e. a quarter of certain rents, continuous debts and leasing expenditure.
The highest tax rate amounts to 42 per cent (since 2007 for singles with an income of EUR 250,000 and for married with an income of 500,000 EUR, 45 per cent - known popularly as the 'Reichensteuer' or affluence tax).

On the basis of these new parameters all tax burden comparisons between individual enterprise and nonincorporated firms on the other hand and the GmbH on the other hand have to be evaluated newly.
Natural persons become, even if they accumulate capital, less unburdened.

We point out ways to you, so that your load can be reduced optimally.