Tax shelter 6 b Fund maintained for the time being often come in the divestiture of assets to detect significant silent reserves. Mostly subject to the tax. A significant portion of the sales proceeds will be lost. However, the legislature has to make investment incentives, tax favored some capital offence b, c ITA in the articles 6 and admitted tax deferral opportunities. The capital gain can be transferred to an another asset.
Thus, the tax burden can be significantly reduced or even completely avoided. So-called 6 enable b fund investment in commercially distinct real estate funds temporarily to avoid the tax burden. The investors achieved considerable liquidity advantages in comparison to the taxation and also is making a personal investment “, explains Dr. Jurgen Hilp, Executive Vice President of the AAD Fondsdiscout GmbH. Is, for example, a capital gain of 400,000 directly tax paid, only 195.330 remains sometimes after taxes. Instead, can a 6 b funds the tax burden be avoided for the time being.
It mostly only 100,000 in a corresponding Fund must be invested. First of all no tax accrues due to the tax benefit of this investment. Despite the withdrawal of the amount of participation remains 300,000 liquidity the investor, so more than 50% advantage over the direct taxation “, adds Dr. Hilp. The investor of the profit of a distributing Fund is also involved. However, caution is advised. This enormous tax effects can only be realized if the funds are internally substantially financed with foreign capital. The investment proves to be not as persistent, fail the revenue, also threaten withdrawal of tax benefits and a recapture. Choosing the right Fund has therefore top priority. In addition, the investment on the unique requirements of each individual must be coordinated tax. Beneficial funds, which are often Real estate in State institutions are long term rented “, cautions Dr. Hilp. This remaining tax deferral option should belong to actually finally the past in the wake of the annual tax act. However, the restriction of the scheme feared by many remained. To what extent the deletion of that investment advantage is only postponed, can not finally be judged. Investors, who have an opportunity to invest according to the 6 b, c ITA should again existing opportunities and in the short term whether an investment is fiscally interesting b funds 6. Must focus not only on the tax indication. Rather, are the economic fundamentals of a section 6 critical to shine through b participation “, advises the industry expert Dr. Hilp. About AAD Fund discount GmbH, the AAD Fund discount GmbH is an independent fund placement firm based in the university town of Marburg. It provides the opportunity, over 9,000 mutual funds investors and virtually all closed-end funds discount conditions usually without to buy a subscription fee. Contact Stefan Gobel reel 1 35037 Marburg Tel.