Aktien aus Betriebsvermögen in Privatvermögen überführen?
Ich bin Einzelunternehmer und habe mir gerade ausgerechnet, dass mit meiner finanziellen Situation es sich mehr lohnen würde, Aktien im Betriebsvermögen zu halten als diese im Privatvermögen zu haben.
Jetzt meine Frage, weil ich die Antwort nirgends finden konnte:
Angenommen ich habe Aktien im Wert von 10.000€ im Betriebsvermögen, habe darauf schon die Steuern gezahlt (60% mit Einkommenssteuer) und möchte diese in das Privatvermögen überführen. Habe ich dann diese 10.000€ privat oder muss ich irgendwelche Steuern darauf zahlen?
Danke für eure Antworten 🙂
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First of all, it is important how the shares have entered the operating assets. If they were purchased from operating funds, the purchase amount shall be the purchase costs. The condition is that they are intended and suitable to promote the operation, as shares generally belong to the desired operating assets. This means that a declaration of will of the owner is required to assign the economic property to the operating assets. This can also consist of a conclusive action, e.g., the booking. A dedication as a voluntary operating asset is not permissible if it can be seen that the shares will not benefit the company but will only bring losses.
If they have been acquired in private assets and are transferred to the operating assets only at a later time, the deposit according to § 6 para. 1 No 5 EStG to be assessed with the partial value (max. with the AK, if purchased within 3 years before). The partial value here is equivalent to the price value.
During the period of affiliation of shares to operating assets, income from these (dividuals) and profits from the sale shall be taxed in the current profit. In the case of a single business operator, these profits are therefore subject to income and trade tax. However, this involves the part-income procedure, which makes the shares of shares 40% tax-free. Operating expenses in this context (e.g. depot fees) are then also only 60 % deductible, § 3c EStG.
Wanted If you later transfer the shares from the holding to the private assets, this is a withdrawal which is equally valued with the partial value, § 6 para. 1 No 4 EStG. Here again according to the price value. The removal must therefore be treated as a disposal in the operating capacity.
In the case of the sale/withdrawal, you tax the difference between AK/insert value and selling price/withdrawal value.
That can be worse. You have taxed the dividends at a maximum of 60%, you are taxing the withdrawal only then. These are two different processes.
That would be a withdrawal that would be assessed with the so-called “part-value” (what a third party would pay for it).
It is not possible to reduce the profit. In the income statement, it is a fictional operating income. In the balance sheet, it is simply added when determining the profit.
isn’t another tax, is it?
But the profit
The €10,000 should therefore be your profit (if still a withdrawal, but of money).
Although you don’t have to tax the withdrawals on your own (no extra tax will be payable only now) but your profit from business/self-employed work will be included. And the withdrawals are included in the total profit to be taxed.
M. E. is the partial value to be compared with the balance sheet value and a loss or profit can be incurred during the collection. Did I miss something?
No. § 4 (1) sentence 2 EStG is also applicable to the EÜR.
Only that we do not issue a balance sheet and see this partial value as a fictitious operating income (the EWC may also not affect the profit).
Yeah, you can see that. However, EÜR also has an investment directory for the investment assets, so that this is not BA in any case.
At the EÜR, the purchase costs are BA (they were already paid before).
Then, in the case of withdrawal (may be years later), the partial value represents an operating income, so that, if offset in time, we have the same treatment as in the balance sheet (where we have direct: partial value minus book value = withdrawal profit).
I mean, you’re wrong. Removals with the partial value lead e.g. in the case of real estate very well for collection gains.
You don’t pay taxes on shares. For dividends or profits on sale. How do you get 60%?
have put me wrong. If I make $10,000, then I have to pay €6,000 with my personal tax rate
The 60% refer to the part-income procedure (§ 3 No.40(a) EStG).
If, however, only if the FS obtains income from the shares (e.g. on sale) – then the profit would be 60% taxable and 40% tax-free.
I understand. 60 % taxable but not 60 % tax.
Extraction short and compact explained | lexoffice I don’t know if it helps…