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Selling shares in German corporations
Section 17 or capital income: which rule catches a sale of shares

Module 119 min2280 wordsFree — no account

Section 17 or capital income: which rule catches a sale of shares

The lesson44
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 281 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

Which provision prevails when a sale of shares fits both section 20 and section 17?

section 20, because it is more specificsection 17, because section 20(8) assigns the income to business incomethe taxpayer chooses

Question 2 of 5

Question 2 of 5

Which point in time matters for the section 17 threshold?

the day of salethe start of the calendar yearany point within the last five years

Question 3 of 5

Question 3 of 5

A granddaughter sells a gifted share of 0.5 percent two years after the gift. Her grandfather held 10 percent. What applies?

section 20, because the granddaughter is below the thresholdsection 17, because the predecessor's stake countsthe gift makes the sale tax-free

Question 4 of 5

Question 4 of 5

What happens for tax purposes when someone puts GmbH shares into their holding GmbH without consideration?

nothing, since no money changes handsthe hidden contribution is treated like a salethe event matters only for trade tax

Question 5 of 5

Question 5 of 5

A holding GmbH sells its subsidiary GmbH. Which provision governs the gain?

section 17 EStGsection 8b(2) KStGsection 20(2) EStG

Back to the programme Module 2 — nextComputing the section 17 gain: partial income, allowance and losses

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.

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