Business tax knowledge

Save trade tax with Trading GmbH

GmbH for stock trading

Many ambitious stock investors have long since recognized that processing securities and futures transactions in a GmbH has advantages. This has been particularly the case since a change in the law in 2021 made trading in financial products less attractive for private individuals from a tax perspective by limiting the offsetting limit for losses to €20,000.

Anyone who uses this situation to stock trading or futures transactions in a trading GmbH can benefit from privileged tax treatment. For pure stock trading, taxation at the GmbH level is only around 1.5% compared to the around 26.4% withholding tax including solidarity surcharge for profits at private level. However, if other types of securities transactions are also processed via the GmbH, the tax situation becomes more differentiated; for example, in the case of futures transactions, corporation tax and trade tax are around 30%.

Trade tax at Trading GmbH

Trading GmbH (or asset management GmbH or Spardosen GmbH ) is subject to trade tax even if it only carries out stock market transactions, i.e. trading stocks or bonds, as well as ETFs or options, derivatives, etc. This makes the trading GmbH's headquarters a crucial one Cost factor, as this is decisive for the amount of trade tax. This can be determined
trade tax calculator for trading GmbHs Relocating the headquarters of a trading GmbH to a municipality with a low trade tax rate can therefore have a lasting positive impact on the after-tax performance of the trading business.

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