date | theme

26. September 2018 | Typical and Atypical Silent Society

11. November 2018 | Atypical silent company to GmbH: trade tax allowance (this contribution)

10. May 2019 | Advantages of the silent partnership: trade tax – inheritance tax – losses – sales

27. May 2019 | Silent Society: Accounting / Legal / Economical

05. May 2020 | Silent Society: The Contract Design and the Social Contract

GmbH (pure KapG) | GmbH & Atypical Still

(capacity with atypical silent participation)

Provisional income of the GmbH | EUR 600.000,- | EUR 500.000,-

+ Profit share of atypical silent partners | EUR – | EUR 100.000,-

./. allowance

acc. § 11 Abs. 1 sentence 3 No. 1 GewStG | EUR – | EUR 24.500,-

= Business income | EUR 600,000,- | EUR 575,500,-

X 3,5 % trade tax measure according to § 11 Abs. 2 GewStG | EUR 21,000,- | EUR 20,142,50

X 450 % lifting gear

= business tax burden | EUR 94,500,- | EUR 90.641,25

Trade tax measurement amount (see example calculation) | EUR 20.142,50

x 3.8 times the value | EUR 76.541,50

Share according to participation rate | EUR 38.270.75

The atypically silent company an der GmbH is probably one of the most attractive design instruments in tax law. Not only the atypical silent participation offers the shareholder the advantages of a co-entrepreneur, but also the company itself saves money. Here we show how you use the trade tax exemption in an atypically silent society.

In the video we explain to you what advantages the atypical silent and the typical silent participation in a GmbH bring to the silent shareholder.

1. Saving trade tax with the atypically silent society

While we still encounter trade tax disadvantages in the typical silent participation, GmbH & Atypical Still offers us considerably more. If the typical silent participation is to be recognized for the private assets, the profit shares achieved are acc. § 8 Abs. 1c GewStG added to business income. Although this can already create a tax burden, there is a risk of double burden for the typically silent party. The trade tax considers the holding of the shareholding in the company assets as a further matter to be assessed.

However, these negative facts do not concern us. Because by choosing GmbH & Atypical Still, we experience the consistently positive effects of a silent society. Although the law applies to corporations pursuant to § 11 Abs. 1 sentence 3 no. 1 GewStG denies an allowance in the amount of EUR 24,500.00, the GmbH & Atyp Still can debit it. A trade tax debtor is considered the GmbH. Whereas the atypically silent society itself is not subject to trade tax. However, this refers, on the basis of the present co-entrepreneurship, in the trade tax declaration. After all, the atypically silent society experiences a person-society treatment. As a result, the GmbH acts exclusively as an addressee. She carries out the levy on behalf of GmbH & Atyp Still. Consequently, the GmbH & Atypical Still will receive the allowance acc. § 11 Abs. 1 sentence 3 no. 1 GewStG.

2nd calculation of business tax savings

SEGMENT025 baseline values: