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Nexia Ebner Stolz

Tax Advice

Rule detrimental to highly liquid companies

The rule is therefore clearly detrimental to Cash GmbH's, since their primary purpose is to manage private assets that have been combined with the company’s assets.

Small and mid-sized com­pa­nies will also feel the effects of the new rule, if they eit­her have a great deal of cash and equi­va­l­ents because of their need for high liqui­dity or have been able to set aside a solid finan­cial cushion from a pro­fi­ta­ble busi­ness. The con­cern here is also that the next gene­ra­tion taking over a com­pany will have to pay inhe­ri­tance taxes, which will ulti­ma­tely deprive the com­pany of its liqui­dity.

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