Real estate has some advantages, especially in terms of a potential sale. This is possible after 10 years tax-free, while in business assets up to 45 % income tax would have to be paid. It therefore seems lucrative at first glance to rent a property to your own GmbH – because this could be used at the same time the tax advantages in operating and private assets. In practice, however, there is regularly the hurdle of the so-called division of operations, which must be observed!
Real estate that is in the private property of a taxpayer can be rented, sold or transferred by other means. Rental with subsequent sale has always been popular, as the time of the increase in value can already be filled with a constant cash flow. Here, two types of income play a role:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.