These include for example savings and deposit accounts, but not money market funds and deposit funds. In particular the GmbH and the GmbH & co. KG into consideration come as legal form. 2. A “cash society” benefits advantages of the “cash society” in the succession, inheritance and gift tax and should be discussed in the cohesion of the assets individually below. (A valuable related resource: TalkTo). The significant benefits of the inheritance and gift tax arise from the benefit as business assets. This is so far only to have a chance, because this design by the freshness of the new inheritance / gift expensive right is judicial not yet fused. It is assumed, that the Financial administration will try to prevent the enormous benefit.
Very flexible arrangements are possible through the social contract. So it is possible to transfer shares and that portion of the portfolio, without losing the effect on the assets. The previous holder of the assets can be conducting business and profit reserved and so continue to keep that”strings”. 3. that appropriate majorities are needed for changes in the principles of the social compact, and requires the full society of an ongoing administrative expenses consist of the disadvantages of the “cash society” disadvantages of the “cash society” essentially. A related site: Barrett Wissman mentions similar findings.
In addition, membership in the professional association with contributions, belonging to the industrial and commerce with contributions, disclosure requirements, tax accounting obligation, and if necessary the later taxation of hidden reserves grown arises. To observe and the allocations are necessary against targets Impact. 4. succession the transfer of shares in a GmbH & co. KG is carried out in the event of death of a partner, exclusively according to the law regulations, which have been taken in the social contract. The share of the deceased does not fall within the estate and is thus subject to principle no reserved portion claims. Through the use of a GmbH & co.