Federal Council is planning drastic cuts in 6 b fund the sale of operating assets often significant hidden reserves revealed that must also be taxed. So that a large portion of the sale proceeds are not lost and to create investment incentives, b / c of the EStG are favored in 6 some capital offence, temporarily set the accumulated profits in a reserve, or to transfer to a different asset. Investments in special closed section 6 b Fund that can time shift of the taxation to reduce tax burden and liquidity generated by the distribution of profits. The Federal Council but already plans b/c of the EStG as of October 2010 the restriction of re investment opportunity for reserves in accordance with article 6. This emerges from the agenda of the Federal Council meeting of July 9, 2010.
A transfer of 6 b/c reserves in the future would only possible, if the transferred reserve from sale a comparable asset comes and this plot or building was used exclusively for rental and leasing purposes over the past six years prior to the sale. Close the legislator would thus a tax loophole”, since the current regulation tax favored groups, the re could invest beyond their original business operation. Traders, professionals and in particular agriculture and foresters who have made provision to invest b Fund through the sale of assets in paragraph 6, should act as soon as possible and contact their tax advisor. The law as planned in the autumn in force, threatens the taxation of savings, when not yet a corresponding timely 6 b Fund. About AAD Fund discount GmbH, the AAD Fund discount GmbH is an independent fund placement firm based in the university town of Marburg. It offers investors the opportunity to over 9,000 mutual funds and virtually all closed-end funds discount conditions usually without to buy a subscription fee. Contact Stefan Gobel reel 1 35037 Marburg Tel.: 06421-979-020 fax: 06421-933-570