Closing a lease agreement with your own GmbH sounds attractive at first glance. Because the property in private assets remains private assets and can be sold tax-free after 10 years. At the same time, the GmbH enjoys the deduction of operating expenses (rental payments). However, in practice, the lease agreement with your own GmbH usually leads to a business split that neutralizes these tax advantages. We show which options are available here to avoid this legal consequence.

1. The rental contract with your own GmbH: Attention, division of operations!

Although the lease contract with your own GmbH is basically a regular contract for the transfer of a property, the tax consequences are usually more serious. Because with the rental of the property arises a division of operations if