All posts tagged: Option Exemption

s&w Steuerberatung > Specialist blog: Taxes & Business > Option Exemption
An infographic on business succession for limited liability companies (GmbH) produced by s&w Tax Consultancy, featuring the English text ‘Securing GmbH Business Succession Tax Relief through Pooling Agreements’, two business figures and symbols representing the pooling of voting rights.
October 28, 2026 Business Succession, Inheritance and gift tax, Taxes 0

Business Succession for GmbHs: Optimize Taxes Now

Business Succession for GmbHs in Family-Owned Businesses—Why Early Planning Is Crucial Many family business owners wish to transfer their GmbH shares to the next generation while they are still alive. A key tool for tax-efficient planning of business succession for GmbHs is the tax relief for business assets under Sections 13a and 13b of the German Inheritance Tax Act (ErbStG) [...]
A modern office with a view of the skyline, combined with the company logo ‘s&w’ and a graphic on the theme of business succession, depicting two crossed swords above documents relating to the Inheritance Tax Act (ErbStG) and the German High Court.
October 28, 2026 Business Succession, Inheritance and gift tax, Taxes 0

German High Court Ruling: Defend Your Business Succession Strategy Now

Business Succession: Planning Under the Sword of Damocles of the German High Court Ruling (BVerfG) The inheritance and gift tax benefits under Sections 13a and 13b of the German Inheritance Tax Act (ErbStG) have for years been among the key tools for tax-optimized business succession.  At the same time, ensuring a seamless business succession has become increasingly complex, as these […]

Unternehmensnachfolge planen: Zivil- und steuerrechtlich durchdachte Gestaltung der Nachfolge zur Minimierung von Pflichtteilsrisiken und Erbschaftsteuerbelastungen durch lebzeitige Übertragung, vorweggenommene Erbfolge und strukturierten Nachfolgefahrplan zur Sicherung der Unternehmenszukunft und des Familienfriedens, unter Nutzung von Gestaltungsspielräumen im Lichte der Rechtsprechung von BFH und Bundesverfassungsgericht.
October 22, 2026 Business Succession, Inheritance Tax, Taxes 0

Constitutional Risk: Why Business Owners Should Plan Their Succession Now

§13a Inheritance Tax Act 2026: Business succession – between tax relief and constitutional risk Business succession is not only a matter of family, leadership, and strategy, but also a key tax decision. Section 13a of the German Inheritance Tax Act (ErbStG) can significantly reduce the tax burden on business assets in the event of inheritance or a gift—provided that the […]

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