{"id":1282,"date":"2025-03-31T11:44:00","date_gmt":"2025-03-31T09:44:00","guid":{"rendered":"https:\/\/www.ghm-partners.de\/design-options-to-avoid-exit-taxation-of-corporation-shares\/"},"modified":"2025-07-31T15:46:47","modified_gmt":"2025-07-31T13:46:47","slug":"design-options-to-avoid-exit-taxation-of-corporation-shares","status":"publish","type":"post","link":"https:\/\/www.ghm-partners.de\/en\/design-options-to-avoid-exit-taxation-of-corporation-shares\/","title":{"rendered":"Design Options to Avoid Exit Taxation of Corporation Shares"},"content":{"rendered":"

Design options for structuring the relocation abroad with holdings \u2265 1% in domestic and foreign corporations<\/strong><\/p>\n

    \n
  1. \n
      \n
    1. Basic case: Simple departure with abandonment of unlimited tax liability<\/li>\n
    2. Sale of shares to a non-related person subject to reserved usufruct<\/li>\n
    3. Asset Deal<\/li>\n
    4. Valuation management<\/li>\n
    5. Residence management<\/li>\n
    6. Conversion of a domestic GmbH into a commercial GmbH & Co. KG<\/li>\n
    7. Disguised contribution of a domestic GmbH into a commercial GmbH & Co. KG<\/li>\n
    8. Commercial infection of an existing asset-managing KG\/GbR<\/li>\n
    9. Disguised contribution of the shares into the special operating assets of a commercial public GmbH & Co. KG with a banking license<\/li>\n
    10. Donation of the shares to a family foundation<\/li>\n
    11. Donation of the shares to a person in Germany with a right of withdrawal according to \u00a7 29 ErbStG<\/li>\n
    12. Establishment of an atypical silent partnership in domestic GmbHs<\/li>\n
    13. Conversion of GmbH into a cooperative<\/li>\n
    14. Creation of a holding company in the form of a cooperative<\/li>\n
    15. Endowment of a non-transparent life insurance<\/li>\n
    16. Sale with call option for repurchase abroad\/securities lending<\/li>\n
    17. Combination
      \n1st step: Valuation management
      \n2nd step: Donation subject to usufruct
      \n3rd step: Relocation to Switzerland<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

      Design options for structuring the relocation abroad with holdings \u2265 1% in domestic and foreign corporations<\/p>\n","protected":false},"author":1,"featured_media":897,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-tax-law"],"yoast_head":"\nDesign Options to Avoid Exit Taxation of Corporation Shares - GHM GmbH Steuerberatungsgesellschaft<\/title>\n<meta name=\"description\" content=\"Design options for structuring the relocation abroad with holdings \u2265 1% in domestic and foreign corporations\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ghm-partners.de\/en\/design-options-to-avoid-exit-taxation-of-corporation-shares\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Design Options to Avoid Exit Taxation of Corporation Shares - 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