Companies with real estate and in the liberal professions achieve the highest capital gains

Bonn (ots) – In the liberal professions, the average capital gain has risen continuously since 2001. In agriculture and forestry, the positive trend only started after the global financial and economic crisis in 2010. In the commercial sector, on the other hand, development was erratic. Also, the price slump in the course of the crisis in 2008/2009 has not yet been overcome. This is the conclusion of the study “Company disposals – distribution, profits and trends”. Scientists from the IfM Bonn, together with Dr. Isabell Stamm (Max Planck Institute for the Study of Societies in Cologne) examines how many companies are sold in Germany each year and what profits are made. They used tax returns on the capital gain – the sale price minus the cost of sale and the book value of the business assets. The result: Around 150,000 women and men sold companies or shares in a company in 2016, for example. In total, the taxable assets added up to over 12 billion euros this year. The average capital gain before tax was 83,000 euros.

“In fact, a small number of high-profit sales is offset by a large number of low-if not negative profit disposals,” reports Dr. Rosemarie Kay, deputy managing director at the IfM Bonn. “Maximum values ​​are achieved in sectors in which real estate is typically part of business assets. The same applies to company sales in the liberal professions, such as in business consulting and healthcare.”

Another result: around two-thirds of the self-employed over 55 years of age in the liberal professions and in agriculture and forestry use the state tax break for the self-employed, which grants an exemption for capital gains of up to 181,000 euros. In addition, the scientists observed not only an increase in the average age of salespeople, but also an increase in the proportion of over-75s. “This indicates that more entrepreneurs are choosing a succession solution outside the family,” explains Dr. Rosemary Kay.

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