Taxation | Distribution from O1-GmbH | Distribution from O2-GmbH | Distributions from company custody | Sales profits in company custody (shares)
Gross amount | EUR 100,000 | EUR 40,000 | EUR 10,000 | EUR 20,000
Corporate income tax (gross x 5 % x 15 %) | EUR 750.00 | EUR 300.00 | EUR 75.00 | EUR 3000 (no reduction according to § 8b KStG, since shareholdings < 10 %)
Business Tax | None | None | EUR 1,500.00 | EUR 3,000.00
Net amount | EUR 99.250.00 | EUR 39.700.00 | EUR 8.425.00 | EUR 14,000.00
Net amount for private individuals (25% capital gains tax) | EUR 75,000.00 | EUR 30,000.00 | EUR 7,500.00 | EUR 15,000.00
In addition to private individuals, a stock or fund portfolio can also be useful for companies of all industries, sizes and legal forms. This is because a tax-optimised company depot makes it possible to manage and increase cash assets that, without a return-making investment, might only be kept in the checking account. The company depot is particularly advantageous for corporations such as GmbHs and foundations, because § 8b KStG leads to only a very low burden of capital gains. Also for optimistic co-entrepreneurships according to § 1a KStG, the company depot is sometimes a good choice to manage your own assets in a profitable manner.
First principle: What is a company depot?
Behind the term “corporate custodian” is a securities custodian that – unlike custodian accounts for individuals – is tailored to the needs of companies. Most offers are not necessarily aimed at asset management or trading companies, but in many cases simply at entrepreneurs who want to invest free cash reserves as profitably as possible. The aim of such an investment is on the one hand to avoid the consequences of inflation, but on the other hand also to increase the otherwise “lying” capital.
The “function” of the company custodian hardly differs from that of a custodian for private investors. The biggest difference is that even legal forms such as the GmbH can open such a deposit in their name. Classic private depots are only open to private individuals, so that, for example, a GmbH managing director can only open the depot in his own name.
1.1. Benefits of a company depot
The advantages of a company portfolio correspond to those of regular investments in securities, but also enable their use at the company level. The most important advantages in a short overview:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.