Neumann capital AG

FORMATION SERVICE FOR YOUR INVESTMENT GMBH   

THE ASSET-MANAGING "INVESTMENT GMBH"


What are the advantages of having my own asset-managing "Investment GmbH?"

 

The tax savings are particularly high with your own asset-managing GmbH. A private investor who, for example, sells shares at a profit pays 26.375 % tax (withholding tax rate is 25 %; on top of that 5.5 % solidarity surcharge results in a total tax rate of 26.375 %). Whereas your own asset-managing GmbH only pays 1.54 % tax on these capital gains.

 

Overview of the effective tax rates of the asset-managing "Investment GmbH" vs. private tax rates across various asset classes.

questions and answers

All costs related tothe business activity can usually be claimed, e.g. administrative costs (taxadvisor, office supplies, set-up costs, salary, etc.) and costs such as acompany car, business trips, etc.

When the GmbH is founded, a deposit of €12,500 must be madeimmediately. A further 12,500 € must be deposited at a later date. However,this deposit is available to the business without restrictions and can thus beinvested.

By granting a loan to the GmbH, which can be used fully forthe business purpose (i.e. investing), the owner can withdraw this loan at alater time. Moreover, the owner can consider paying herself a managingdirector's salary since no social security contributions are necessary. Thereis also the possibility of a profit distribution. However, the salary option isthe better alternative because it reduces the operating result.

Usually employmentcontracts contain a non-compete clause. Managing your own capital assets andfounding your own asset-managing "Investment GmbH" are not considereda sideline and should therefore be possible.

The formation of yourown asset-managing "Investment GmbH" costs approximately € 2,500 plusthe statutory value added tax. The ongoing costs for annual financialstatements and accounting are generally based on the Tax Advisor RemunerationOrdinance (StBVV) and depend, among other things, on the balance sheet total.If required, we will be happy to provide you with an individual costassessment.

As a rule of thumb, it is worthwhile to have your ownasset-managing "Investment GmbH" starting from a portfolio size ofapproximately €100,000.

When a company isentered in the commercial register, the founder becomes managing director. Anemployment contract is not mandatory. A written employment contract ismandatory for tax reasons as soon as the managing director draws a salary.

IN COOPERATION WITH

Master of Business

Christian Huber

 

Lawyer & Tax Consultant

Managing Partner

conaktiva law firm ltd.

 

Fuhrmannstraße 6 – 8
D-64289 Darmstadt

Important Notice:


The information on this website does not constitute business, legal, or tax advice and does not relate to the specific situation of an individual or a legal entity. Whether the use of an asset-management "Investment GmbH" makes sense depends on a complex interplay of different individual criteria and should therefore always be assessed by a tax advisor on a case-by-case basis. In principle, an asset-managing "Investment GmbH" does not make sense for everyone and in every scenario. The formation of an asset-managing "Investment GmbH" is only worthwhile if the tax advantage to be achieved offsets the costs for the company. No liability is assumed for decisions made by a user of this website based on the information on this website.

DO YOU HAVE ANY QUESTIONS?

JUST GIVE US A CALL.

 

We will be happy to assist you personally.

You can reach us at

 

+49 (0) 69 9577 6107 or +49 (0) 151 1841 1595

Monday to Friday from 9 am to 6 pm.

or use the contact form