Germany offers an 85% to 100% exemption from gift and inheritance tax for business transfers up to a value of €26 million. This is subject to certain conditions, such as the continuation of the business (for 5 or 7 years, respectively) and certain asset and payroll requirements. These payroll requirements prevent the employee’s payroll from decreasing significantly during the continuation period. Small businesses with ten or fewer employees are, however, exempt from the payroll requirement.

Additional conditions apply to business transfers exceeding EUR 26 million, such as a wealth tax test.

The specialists at Heisterborg International have extensive experience with business succession in Germany. They are familiar with the various exemption options and can advise you on these in Dutch.

For example, you can contact us for:

• an analysis of the current corporate structure (assessment of assets and liabilities and a tax risk analysis)
• the strategy, structuring and planning of a business succession
• advice on the use of national and international regulations
• the preparation and support of successors (both legally and fiscally)
• advice on long-term tax planning after the transfer