Founding of German foundations: transfer of assets to a charitable foundation

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In the transfer of assets to a non-profit foundation, the distinction is made as to whether the assets are transferred from private assets or from a company's assets. So you have to look at the founder and the founder. This is crucial for asset growth. Foundation of the German Foundation: Business Transfer to a Charitable Foundation deutsche-stiftung-gruenden-5

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Reinhard Schinkel 58Is Reinhard Schinkel according to Handelsblatt one of Germany's best tax advisors and specialist author for tax law.


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If the transfer is transferred to a non-profit foundation free of charge, the income tax effects are identical to the effects of the transfer to a non-profit foundation, since there is no gain on the sale.

When transferring operating assets, a special feature must be taken into account: In addition to the transfer to book values ​​of companies sub-companies and participations in corporations, it is also possible to transfer individual assets while avoiding the discovery of the hidden reserves (withdrawal profit).

The basic prerequisite for this is that the asset is turned directly to the tax-benefit (non-profit) foundation. The basis for this benefit is the § 6 Abs.1 Nr.4 Satz 4 EstG.

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Donate to reduce income

Particularly interesting for donors is the donation deduction possible in connection with the transfer of assets to a charitable foundation. Here, the legislature is very generous. For donations to the assets of a foundation, up to 1 millions of euros can be used as a donation to reduce income within a ten-year period.

It is also interesting to note that this grant can be distributed at the request of the individual years. So if you pay 01 1 million euros in the foundation stock of a foundation, you could be taxing 01 Euro in the year 100.000 and the following nine years.

Donate at different heights

The basis of the donation deduction is, of course, a proper donation receipt. The donor is not bound in the distribution of the donations, he can apply for different heights.

In addition, donations can, of course, also be donated to a non-profit foundation which can be tax-deductible within the framework of the maximum amounts (20% of income or 4 per thousand of sales and salaries of company donations).

Gift tax and land transfer tax

Capital appreciation at the foundation triggers taxation in accordance with the Inheritance / Gift Tax Act. However, here the exemption from the gift tax in accordance with $ 13 ErbStG applies if the foundation is actually recognized as a charitable and the assets are supplied promptly.

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Real estate transfers are exempt from the basic income tax. The paradox here is that this is a taxable acquisition on the part of the foundation and thus the income tax exemption in accordance with §3 No. 2 GrEStG, regardless of whether actually gift tax is paid.

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