Sparringspartner für Unternehmer.
Service · Real estate
From the third property onwards, private ownership rarely beats a GmbH on tax. With the extended trade-tax reduction, share-deal structures and usufruct, you maximise cash-on-cash and reduce inheritance tax to a manageable figure.
Extended reduction held cleanShare deal under the 90% thresholdUsufruct paired with successionStructuring catalogue
Every card represents a real structure we implement for comparable mandates. Green is the upside, red is the pitfall – so you see where the lever sits and what we need to safeguard.
For whom: Directors with 3+ properties
Save €10–80k/year via the GmbH wrapper
For whom: Pure-administration property GmbHs
Trade tax to zero – ~€44k/year saved at €300k profit
For whom: Directors with property + succession plans
Slash the gift value, keep the rent
For whom: Director-investors, privately (rented out)
Write off 100% of the renovation cost over 12 years – then sell tax-free after 10 years without repaying the depreciation
For whom: GmbHs selling property
Reinvest hidden reserves tax-neutrally
For whom: Directors acquiring large objects (from ~€3m) via a share purchase
Transfer tax disappears entirely – on a €3m object, €105–195k depending on the federal state
For whom: Directors with a spouse
Depreciation jumps to today's market value – tax-free, no transfer tax
For whom: Director-investors privately, without their own building project
Write off 100% of the renovation share – the bigger the object, the bigger the lever
030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
030 555 721 370