Why should a private company pay dividends?
Company depot or private depot?
The business custody account is not an option for every company, because reserves are usually created in the traditional way, namely in overnight money accounts. These have the advantage that the money is here always avaliable and is paid within one day to the current account of the freelancer.Securities involve certain riskswhich result from the exchange rate fluctuations alone.
Nevertheless, there are good reasons for a company depot. For example, such a custody account is required in order to acquire a stake in a company through share purchases. The depot is also indispensable for lending outside capital to subsidiaries and other companies via bond purchases.
Tip: With the help of a Depot comparison calculator you can find the best providers who are inexpensive and still offer a comprehensive service.
Depots for companies: consequences for the company
Self-employed and freelancers must ensure a strict separation of private and corporate assets. This is true for the simple reason that, in the event of an unclear separation, the tax authorities usually try to allocate the assets where they can be taxed more heavily.
With a company custody account, the income flows to the company and must be taken into account in the income-surplus calculation. Taxation is therefore based on the basis that applies to the company, which means that in addition to income tax, trade tax can also be increased if necessary. The IHK contributions can also be corrected upwards.
It is therefore important that you, as a self-employed or freelancer, pay attention to various things when opening a depot, including the costs. As a rule, there are management fees for the custody account, but a trading account for binary options can often be operated free of charge. The individual transactions of the securities also cost money. This is where the providers differ significantly: While some offer the Order fees Depending on the order volume, the fees from other providers are always the same, no matter how high the order value is.
The depot as a private person
Self-employed and freelancers quickly fall into the tax trap. Now the question arises, is it not cheaper to open the depot as a private person? Of course, this is possible and in most cases even profitable. Explanation: The taxation of income applies on the one hand to interest income and dividends, on the other hand to profits from speculative transactions. The conditions for companies are much worse than for private individuals, which, by the way, is also the case with overnight money accounts.
Take the example of the "60 second options": The income represents taxable profits because derivatives are traded. It is irrelevant whether the base value is the share or the currency.
Note: Losses can be offset again via the tax return if they result from trading in binary options.
Opening a custody account as a private person can be a lot cheaper than opening it through the company - solely for the reason that taxation is completely different. The income can then also be passed on to the company as part of a contribution.
Offers and comparison of depot for private individuals
Companies and the withholding tax
A self-employed or freelancer is also subject to tax liability as is a private person. Only the type of taxation or the procedure is different. Investment income is in the Profit and Loss Account counted to company earnings. Interest and dividends are therefore treated the same as sales proceeds. For the company this means that it is the Compensation taxr must pay 25 percent of the income. In addition, there is trade tax, and the IHK contribution is determined on the basis of the profit and loss account.
If, on the one hand, the company has suffered a loss from trading stocks, but on the other hand, a profit, must both are offset against each other.
If the loss is greater than the profit, the amount can be carried over to the next year. Interest income from fixed-income securities cannot, however, be offset against losses from stock trading.
Company accounts and exemption orders
Companies do not have the option of having an exemption order set up for income from investments. With the interest payment, the tax on investment income and the soli surcharge are automatically withheld. Important: These two items must be booked accordingly with the EÜR. They cannot be assessed as business expenses and that for the reason that they are an advance payment on income tax.
However, if the personal tax rate of the freelancer or self-employed is below 25 percent, the excess tax deducted can be reimbursed. In the case of a GmbH or AG, the tax rate of 15 percent plus soli surcharge is calculated on the profit. In addition, the trade tax must be paid.
Depots and the IHK contribution
As already mentioned, a company deposit sometimes increases the contribution to the IHK is to be paid. The Profits from the deposit are equated with the profits from the sale of products or services and thus increase the total profit. They must therefore be fully taxed and are included in the calculation of the trade tax.
In the case of a self-employed person who is a member of the IHK, the profits are also part of the calculation for the membership fees. Not to forget that the calculation basis for the contribution to the statutory health insurance must be paid. If capital investments are not part of the company's assets, sole proprietorships should therefore ensure that these investments are strictly separated.
How do I find the best broker?
You need one to trade in securities experienced brokers - Finding it is almost a science, however. The offers made by the usual banks and savings banks have long since ceased to be competitive. The direct banks and online brokers play a far greater role today. If a broker is to be shortlisted, it should meet the following criteria:
Comprehensive comparisons of the individual providers are highly recommended before opening a depot - after all, taxation alone results in high costs. However, caution is advised here, of course, because there are many black sheep romping about on the Internet. Who has no experience with Online business should therefore turn to secure providers who are a bit more expensive if necessary - or who can get comprehensive advice.
Author: Jürgen Busch(30 Ratings, average: 4,80 of 5)
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