Not long ago I got a call from a client. He said:
– I’m setting up another company – a small partnership (MB) that will buy real estate. Turnover won’t reach EUR 300,000, so for the first two years, if there’s a profit, I’ll pay out dividends, pay 15% personal income tax and that’s it, right?
I asked him:
– And who are you setting it up with?
– With a colleague and my wife. But my wife and I have a prenuptial agreement, so everything is separate for us…
A question immediately came to mind, because I had never heard of a prenuptial agreement having any effect for tax purposes. After checking, it turned out that a prenuptial agreement makes no difference as far as corporate income tax is concerned.
If a husband and wife jointly control several legal entities, their income may be aggregated, even if their assets or risks are separated under a prenuptial agreement.
In such a case, the combined activity of the related persons is assessed, and if the total turnover exceeds EUR 300,000, the corporate income tax relief no longer applies.
👉 Before setting up a new company, it’s always worth checking not only your civil-law arrangements, but also how the tax laws will assess the situation.
