Prepare succession in a structured way and you keep the substance for the next generation. Tackle it only shortly before the handover and you often lose a significant share to tax. We support family businesses, GmbH owners and founders over several years.
Ideally ten to fifteen years ahead. The gift allowance is granted afresh every ten years, so several transfers move far more tax-free than a single one. The relief for business assets (§§ 13a/13b ErbStG) requires a five- to seven-year holding period after the handover, and structural changes take years before they reliably take effect.
Three factors drive the burden: the allowances every ten years (€500,000 spouse, €400,000 per child), the rates by tax class (7–30 % in class I) and the valuation. For a family business worth five million euros passing to a child, the tax without relief is roughly €0.9m; with the option relief (100 %) it can fall to zero, with the standard relief (85 %) to the residual tax.
Standard relief (85 %) requires five years’ holding and a 400 % payroll total, the option relief (100 %) seven years and 700 %. Administrative assets — securities, let property, financial means above 15 % of the company value (financial-means test) — can quickly jeopardise the relief. The balance-sheet structure one to two years before the handover is therefore decisive.
Anticipated succession uses allowances repeatedly; a gift with reserved usufruct reduces the gift value. On a sale, share deal and asset deal are worlds apart: a share deal from the holding costs around 1.5 % (§ 8b KStG), from private assets 25–28 %, an asset deal with distribution around 47 %. In MBOs and external sales we negotiate the tax side at the table.
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