Business & Self-employment

Start, register, test and grow a business in Germany.

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Business & Self-employment

Start, register, test and grow a business in Germany.

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You're in Money & Tax. Use this before you commit financially. Start with Tax Simulator and Hebesatz Mapper.

What this does: Explains the §8b holding structure and when it actually pays off.

When to use it: Only with meaningful profit, reinvestment or an exit in mind.

What you need: Expected profit and whether you'll reinvest or sell later.

What to do next: If it pays off, design it with a Steuerberater before founding.

Estimate for preparation — not tax advice. Confirm figures with a Steuerberater or your Finanzamt.

The Holding tax trick

Selling your company through a holding can cut the exit tax from ~30% to ~1.5%.

Expected sale price (exit)

What you'd sell your company shares for.

€

Sell as private individual

€131,875

Tax on the gain · ~26.4%

Sell via a Holding-GmbH

€7,500

Tax on the gain · ~1.5%

You save

€124,375

If a Holding-GmbH owns your operating company, §8b KStG exempts 95% of the capital gain — effective tax ≈ 1.5%. A private seller pays ~26.4% (Abgeltung) or the part-income rate.

The catch: the money stays inside the holding (tax-deferred). Taking it personally triggers tax again. Set the holding up BEFORE you grow — not at exit.

Simplified estimates from public German law (2026). Not legal or tax advice — confirm with a Steuerberater/Rechtsanwalt.

Official German sourcesLast updated: Reviewed regularlyMethodology

The Holding tax trick

Selling your company through a holding can cut the exit tax from ~30% to ~1.5%.

Expected sale price (exit)

What you'd sell your company shares for.

€

Sell as private individual

€131,875

Tax on the gain · ~26.4%

Sell via a Holding-GmbH

€7,500

Tax on the gain · ~1.5%

You save

€124,375

If a Holding-GmbH owns your operating company, §8b KStG exempts 95% of the capital gain — effective tax ≈ 1.5%. A private seller pays ~26.4% (Abgeltung) or the part-income rate.

The catch: the money stays inside the holding (tax-deferred). Taking it personally triggers tax again. Set the holding up BEFORE you grow — not at exit.

Simplified estimates from public German law (2026). Not legal or tax advice — confirm with a Steuerberater/Rechtsanwalt.

Business & Self-employment

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The Holding tax trick

The Holding tax trick