[Arnt]

"You can have the shares for €4m or the assets for €5m". Both sides have agency in a negotiation.

AIUI the .de rules are intended for a somewhat different situation, perhaps more common. The article describes a situation where almost all of the exit is profit. I'm happy for you if you're in that situation, but I'd guess that most people have costs. In that case .de lets you set costs from past years against the exit, and I've heard (hearsay alert!) that .de gives you more flexibility than most countries.

All that said: if you have high income and no costs, German taxes are hard on you, it's true.

[csomar]

That's not how negotiations work. There is a price that the buyer is willing to pay. He is not going to pay your taxes.

[Arnt]

In my experience, if you make someone two offers, they'll generally stop to consider which one is best for them.