German Holding Structure Calculator
A quick-check tool for founders to estimate tax effects: Direct Ownership (Privatvermögen) vs. Holding GmbH.
Disclaimer: This tool is for informational/educational purposes only and calculates based on simplified models. It is NOT tax or legal advice. German tax law is complex (e.g., partial-income method, wage tax, hidden profit distributions, CFC rules, etc., are not modeled here). Consult a qualified Steuerberater before incorporating.
1. Configuration
Load Preset:
2. Results Comparison
Scenario A: Direct Ownership
Individual shareholder (Privatvermögen).
Net Wealth (End of Year 10):
€ 0
Total Taxes Paid: € 0
Scenario B: Holding Structure
Shares held by a GmbH/UG.
Net Wealth (End of Year 10):
€ 0
Total Taxes Paid: € 0
Financial Breakdown
| Metric | A: Direct | B: Holding |
|---|---|---|
| Annual OpCo Tax (CIT+TT) | – | – |
| Dividend Tax (Annual) | – | – |
| Cash to Reinvest (Annual) | – | – |
| Structure Costs (Total over period) | € 0 | – |
| Exit Tax (On Sale) | – | – |
Analysis & Recommendations
▶ Show Methodology & Rules Used
Key Rules Applied
- OpCo Taxation: Assume 15% CIT + 0.825% Soli + Input Trade Tax (default 15%). Total ~30%.
- Direct Dividend (A): 25% Abgeltungsteuer + 5.5% Soli = 26.375% flat. (Church tax optional).
- Direct Exit (A): 60% partial-income method (Teileinkünfteverfahren) is standard for holding >1% shares, but this simplified model applies the Flat Tax (26.375%) for conservative “worst case” comparison or assumes user sells via share deal where Teillinkünfte applies (approx 26-28% effective depending on personal rate). Model uses flat 26.375% for simplicity.
- Holding Dividend (B): If stake ≥15%, 95% exempt (Eff. Tax ~1.5%). If <15%, Trade Tax applies fully. If <10%, CIT applies fully.
- Holding Exit (B): § 8b KStG: 95% exempt. 5% treated as non-deductible expense. Eff. Tax ~1.5% inside the holding.
- Reinvestment: Annual compounding at user-defined rate. Costs deducted from Holding capital.