Wie läuft die Umwandlung technisch?

Du bringst deinen Betrieb in die GmbH ein und bekommst dafür die Anteile. Richtig geplant passiert das ohne Steuer auf den Wechsel, dafür muss ein Antrag rechtzeitig gestellt sein. Den stellen wir.

Kannst du rückwirkend einbringen?

Ja, begrenzt. Der Stichtag kann einige Monate zurückliegen, oft ist es der letzte Bilanzstichtag. Wer zu spät kommt, rutscht ins nächste Jahr, deshalb planen wir früh.

Was passiert, wenn ich die GmbH-Anteile bald verkaufe?

Verkaufst du die Anteile in den ersten Jahren nach der Umwandlung, wird ein Teil des Wechsels rückwirkend besteuert. Der Anteil schmilzt jedes Jahr ab. Planst du einen Exit, planen wir den Zeitpunkt mit.

Ab wann lohnt sich die GmbH mit Holding?

In der Praxis ab etwa 100.000 € Gewinn im Jahr oder wenn ein Exit geplant oder absehbar ist. Darunter rechnen wir dir ehrlich vor, ob sich der Aufwand lohnt.

Wie viel Stammkapital brauchst du?

Das Stammkapital deckst du bei der Einbringung meist mit deinem Betriebsvermögen ab, nicht mit Bargeld. Warenbestand und Konten zählen mit.

Wie wird die GmbH danach besteuert?

Die GmbH zahlt Körperschaftsteuer und Gewerbesteuer auf den Gewinn, du zahlst erst bei einer Ausschüttung noch einmal privat. Dein Geschäftsführergehalt mindert den GmbH-Gewinn. Wir rechnen dir vorher durch, was unterm Strich bleibt.

Contribution · GmbH · Holding

Convert your sole proprietorship into a GmbH without your shop standing still

We plan the conversion with you and switch Amazon, PayPal, Stripe, contracts and accounting over in the right order. Clean for tax, and no payout freeze in day-to-day operations.

Book an introductory call

Free & no obligation

15 minutes

No preparation required

200+ clients. 100% e-commerce focus on Amazon, Shopify, D2C and multichannel.

What can go wrong when you switch to a GmbH?

The tax structure is only one side of it. If the legal entity, bank accounts and platform data do not switch in sync, payments stall, or in the worst case your entire revenue does, because sales channels temporarily block the account for a new KYC review.

The wrong route into the GmbH

Contribution, spin-off and new incorporation are not compared properly. Choose the wrong route or miss an application, and you pay tax on profits that never reached your account.

Platforms switched over too late

Amazon, PayPal and Stripe review the new legal entity. The GmbH gets its own VAT ID. If the marketplace account still runs on the old number while the invoices already name the GmbH, an auditor will spot it at the latest.

Accounting and contracts drift apart

Bank accounts, contracts, VAT ID and DATEV are not switched on the same effective date. After that, documents and cash flows no longer match. On top of that, the GmbH prepares a balance sheet from day one, so simple cash-basis accounting is over.

In which order do contribution, platforms and accounting run?

We connect the tax structure and the operational switch so that the GmbH, the holding, platform accounts and accounting fit together from the effective date. And we plan beyond that date, because selling the shares in the first years afterwards has tax consequences.

Define the target structure and the route

We clarify the starting position, the target structure, the tax consequences and the right route. We only plan in a holding if it fits you and your goals. Whether your sole proprietorship is entered in the commercial register also decides which route is open.

Record the sole proprietorship and its assets
Compare contribution, spin-off and incorporation
Define the GmbH or holding structure

Prepare platforms and payment providers

We put Amazon, PayPal, Stripe, Shopify and the banks into a clear order. We set the effective date so that verifications, payout cycles and the new VAT ID do not collide.

Clarify the documents required per platform
Align company details and owner data per platform
Prepare accounts and payouts for the switch

Hand over accounting and taxes cleanly

We align documents, accounts, VAT ID, contracts and interfaces with the GmbH. That keeps the transition traceable and lets the GmbH start with reliable figures. We calculate corporate income tax and trade tax for you up front.

Prepare the opening balance sheet and posting logic
Switch over DATEV, banks and interfaces
Separate VAT and filings cleanly

Status check in 15 minutes

We review the structure, the effective date and the switch, and show you what has to be settled before the change.

Book an introductory call

Free & no obligation

15 minutes

No preparation required

Smiling man with glasses and beard wearing a blue suit jacket and white shirt, sitting at a table with an open book and laptop.

Coordinate it yourself, standard tax firm or SPIELMANN?

Notary, taxes, platforms, payment, contracts and accounting all have to work together on the same effective date. What matters is who coordinates that with real accountability.

Coordinate it yourself

Keeps operational control, but takes a lot of coordination between notary, tax advisors, platforms, banks, payment and accounting.

Standard tax firm

Can support the tax side of the contribution, but does not always plan platform, payment and system switches all the way through.

SPIELMANN

Combines target structure, contribution route, platform switch, payment traffic and accounting in one coordinated transition plan.

Smiling man with glasses and beard wearing a light blue dress shirt looking to the right.

A GmbH structure that fits both tax and operations.

Contribution, holding option, platforms, payment, contracts and accounting are aligned on the effective date. The GmbH starts without breaks in day-to-day business. And you know which steps in the following years would trigger tax retroactively.

Here is how it works: an introductory call in 15 minutes, the switch typically in 4 weeks, your effort under 30 minutes. We handle the communication with your previous advisor.

Questions about the conversion? We will clear that up in 15 minutes in an introductory call.

Clear target structure

Coordinated effective date

Clean platform switch

SPIELMANN grows with you,
thanks to partners with more than 1,300 employees.

Frequently asked questions about converting into a GmbH

Route, effective date, share capital and holding: the questions that have to be settled before the switch.

Book an introductory call

How does the conversion work technically?

You contribute your business into the GmbH and receive the shares in return. Planned properly, that happens without tax on the switch, but an application has to be filed in time. We file it.

Can you contribute retroactively?

Yes, within limits. The effective date can be a few months back, often it is the last balance sheet date. Anyone who is too late slips into the next year, so we plan early.

What happens if I sell the GmbH shares soon?

If you sell the shares in the first years after the conversion, part of the switch is taxed retroactively. That share shrinks every year. If you are planning an exit, we plan the timing with you.

When is a GmbH with a holding worth it?

In practice from around €100,000 profit a year, or when an exit is planned or in sight. Below that we show you honestly whether the effort pays off.

How much share capital do you need?

With a contribution you usually cover the share capital with your business assets, not with cash. Inventory and bank accounts count towards it.

How is the GmbH taxed afterwards?

The GmbH pays corporate income tax and trade tax on its profit, and you only pay again personally when there is a distribution. Your managing director salary reduces the GmbH profit. We work through what is left at the bottom line before you decide.

Technical Background: Contribution into a GmbH

The tax basics of converting into a corporation.

Contribution, Section 20 (1) and (2) UmwStG

The business is contributed to a corporation in exchange for new shares. The default is fair market value. Book value or an intermediate value requires an application, at the latest with the first tax closing balance sheet, irrevocably.

Requirements for book value treatment, Section 20 (2) UmwStG

Subsequent taxation with corporate income tax must be ensured, liabilities may not exceed assets, and other consideration may not exceed 25 percent of book value or 500,000 euros.

Retroactive effect, Section 20 (6) UmwStG

The contribution date may be no more than eight months before the commercial register filing. A December 31 balance sheet date therefore covers filings through the end of August of the following year.

Lock-up period, Section 22 (1) and (3) UmwStG

If the shares received are sold within seven years, the contribution gain is taxed retroactively, reduced by one seventh for each year elapsed. If the annual proof is not provided, the shares are deemed sold.

Conversion route, Section 123 (3) UmwG

A spin-off requires a sole proprietorship registered in the commercial register. Without registration, the route is a contribution in kind by singular succession, which also qualifies for book value treatment under Section 20 UmwStG.

Taxation of the GmbH, Section 23 (1) KStG and Section 11 GewStG

Corporate income tax is 15 percent through 2027, 15.825 percent with the solidarity surcharge, falling in stages to 10 percent from 2032. Trade tax is the 3.5 percent base rate times the municipal multiplier; no 24,500 euro allowance applies.

Convert your sole proprietorship into a GmbH without your shop standing still

200+ clients. 100% e-commerce focus on Amazon, Shopify, D2C and multichannel.