Step | Within the profit determination | Outside the profit determination
1. | Recording of capital income in the actual amount or in the amount of profit (§ 8b (1) and (2) KStG) | Accounting of income in full if conditions are met (in particular § 8b (4) sentence 1 KStG, 10% limit)
2. | Deduction of operating expenses incurred pursuant to § 4 (4) EStG | attribution of 5% of emoluments or profit, since non-deductible operating expenses are fabricated (§ 8b (3) and (5) KStG)
The decisive advantage of a holding structure is, in addition to the separation of assets, the tax exemption of capital income. The corresponding legal basis is § 8b Corporate Tax Act (KStG). Within the framework of the corporate tax principles, we take a look at the requirements for an exemption and how you take them into account in the profit determination, especially at the GmbH.
Fortunately, § 8b KStG, which regulates the tax exemption of capital income, is relatively well structured. The standard has two types of correspondingly favoured references:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.