Strategy paper
German holding strategy: tax-optimised stock portfolio (§ 8b KStG)
Why a stock portfolio inside a holding company works differently from a private account — and what a rule-based implementation looks like.
- How § 8b KStG largely exempts capital gains inside a corporation — and where the limits are
- Side-by-side maths: stock gains in a private account vs. in a holding
- Implementation as a rule-based stock basket — selection logic without stock tips
- Typical pitfalls: free-float dividends, documentation, edge cases
For owner-managers with (or considering) a holding structure who want to invest company assets in a structured way.
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Important notice
All strategy papers are educational content — not investment advice and not a recommendation to buy or sell any financial instrument. The paper does not replace tax or legal advice; discuss any implementation with your tax advisor.