GUHRSteuerberatung

Sparringspartner für Unternehmer.

Service · Succession & inheritance

Hand over wealth – without making the tax office the heir.

Succession is not a matter of age – it is a matter of the 10-year rhythm. With §13a relief, chain gifting and the marital-regime swing you reduce inheritance tax to the bare minimum and retain control of GmbH and family wealth in your lifetime.

Plan successionJump to the catalogue→
  • 10-year rhythm planned
  • §13a exemption secured
  • Compulsory shares in view
€400kallowance per child and parent – renewing every 10 years
9Structures in this area

Structuring catalogue

What we actually build for you.

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.

P06Demanding

Wealth succession planning

For whom: Directors with family / wealth

Upside

Save €50–500k of inheritance tax through early planning

Pitfalls
  • Compulsory-share risk
  • Plan a 10-year rhythm
  • Gift vs. will trade-off
P88Highly complex

Inheritance tax on business assets (§13a/13b)

For whom: Family businesses with a GmbH

Upside

85–100% exemption on GmbH shares possible

Pitfalls
  • Only for stakes > 25% – otherwise a pooling agreement is required
  • Payroll test + holding period of 5/7 years
  • At 90% administrative assets, the relief disappears entirely
P17Demanding

Chain gifting

For whom: Wealthy director families

Upside

Save up to €200k by doubling the allowance

Pitfalls
  • The intermediary must be free to dispose – no obligation to pass on
  • Two separate deeds, with time in between
  • §42 AO if there is an overall plan
P104Demanding

Allowances on a 10-year cycle

For whom: Families holding GmbH shares

Upside

Allowances renew every decade – double the amount tax-free over 20 years

Pitfalls
  • Period starts on the gift date
  • Value fluctuation risk
  • Documentation for the tax office
P26Highly complex

Marital property regime swing

For whom: Director couples with wealth

Upside

Equalise the marital gain tax-free – with no cap on the amount (§5 ErbStG)

Pitfalls
  • Two notary appointments
  • Actual gain transfer required
  • §42 AO – generally upheld by the BFH
P64Highly complex

Family pool / family limited partnership

For whom: Directors with several children

Upside

Pool GmbH shares, capture valuation discounts

Pitfalls
  • Minor children require a supplementary guardian
  • Co-entrepreneurship classification risk
  • Net-wealth-tax exposure
P63Highly complex

Succession via MBO / MBI

For whom: Directors with exit ambition

Upside

Exit via a holding: 95% of the sale proceeds tax-free (§8b KStG)

Pitfalls
  • The holding needs lead time: 7-year lock-up after a roll-in
  • Earn-out clauses are complex for tax
  • Valuation disputes with the tax office
P87Highly complex

Business sale under §16/§34 EStG

For whom: Sole traders & KG partners 55+

Upside

Half the tax rate plus €45k allowance on the sale gain

Pitfalls
  • Once-in-a-lifetime relief
  • Capped at €5m – full rate above that
  • Retained equity treated separately
P107Demanding

Optimising the 'Berlin will' for tax

For whom: Director couples

Upside

Avoid wasting the allowance at the first death

Pitfalls
  • Binding effect for survivor
  • Compulsory shares of children at first death
  • Income tax on business assets in the estate
Which of these fits your situation?In a 30-minute strategy call we map your situation onto the catalogue and name the two or three structures with the biggest effect for you.
Book the strategy callFees & terms→030 555 721 370