Module 125 min2960 wordsFree — no account
What is relieved and by how much: qualifying assets, standard and optional relief
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 264 words · 3 min
Worked example
The let apartment inside the business
A sole proprietorship has a fair value of 2,000,000 €. For years it has included an apartment let to strangers, worth 300,000 €; the business has no debts. The net value of administrative assets is 300,000 €. Harmless is 10 percent of 1,700,000 €, that is 170,000 €. Not relieved remain 130,000 €; relieved assets are 1,870,000 €.
Practical case
The gift of a GmbH stake
A father holds 60 percent of a GmbH and gives the whole stake to his daughter in 2026; there were no earlier gifts. The stake is worth 2,500,000 €. The tax office determines that 2,200,000 € of it are relieved assets and 300,000 € non-relieved administrative assets; the administrative-asset share is 12 percent. What gift tax arises under the standard relief, and what under the optional full relief?
Hint: First check the minimum holding and the share required for the option. Then work out the remainder after the relief percentage and the tapered deduction before adding the non-relieved assets and applying the allowance.
Show the solution
The father held more than 25 percent, so the shares qualify; the 12 percent share also allows the option. Standard relief: 15 percent of 2,200,000 € gives 330,000 €. The deduction falls by half of 180,000 €, to 60,000 €; 270,000 € remain. With the 300,000 € of administrative assets the total is 570,000 €, after the 400,000 € allowance 170,000 €, taxed at 11 percent. Optional relief: only the 300,000 € stay taxable, fully covered by the allowance.
Answer: 18,700 € under the standard relief, 0 € under the optional full relief
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