When it comes to the tax load on the seller, it strongly depends on the legal form of the enterprise (GmbH, AG, GbR, KG, OHG, or GmbH & Co. KG). Staying general, the things to consider about income taxation from the seller's point of view are:
- how is a company sold (share deal or asset deal)
- who is on the seller's side (e.g. a private person or a GmbH)
It must be taken into account that the sale of entire companies or parts of companies by natural persons can have income and trade tax advantages. The seller can claim certain exemptions and a reduction in the income tax rate for capital gains. Apart from that, the so-called one-fifth rule with its progression reduction and an exemption from trade tax can be applied.