There are benefits to a real estate sale during a relocation. The process begins with the sale of the home. When it comes to selling a home as part of an employee relocation, corporate buyouts come in two main varieties:
- An appraisal
- An outside offer
Es gibt noch andere Arten von umzugsspezifischen Wohnungsverkäufen, wie z. B. die direkte Erstattung von Ausgaben, die jedoch für den Arbeitnehmer eine unnötige Besteuerung zur Folge haben.
Mehr über Buyouts
A guaranteed buyout (GBO) is based on the value of two appraisals, which average a guaranteed offer to buy a relocating employee’s home. A second type of buyout, a buyer value option (BVO), offers a buyout based on an outside buyer’s offer.
In both cases, the employer would take over the financial responsibility and (sometimes) title until closing with a buyer. This allows the employee to move on to his or her new location with less of a burden and to escape taxation. This happens because the money relating to the home sale never actually passes through the employee’s hands. A real estate relocation specialist can help understand these types of offers.
Zusätzliche Boni beim Hausverkauf
In addition to a buyout, employers often offer add-on benefits, such as loss on sale (LOS) protection or a sale bonus. Both LOS and a sale bonus can be engineered to incentivize a home sale. The former by reducing any negative impact of a sale and the latter by “sweetening” the deal if the sale happens in a timely manner.
These benefits are not tax protected. Employees may incur a tax on these benefits if the employer does not elect to “gross up” the incentive.
Hausverkaufsbonus Trends
A consideration for both additional home sale benefits is the employee’s status within the company. It is not uncommon for these relocation house sale benefits to only be offered to existing employees and those in higher tiers. New hires may fall into a different policy tier altogether.
Based on our benchmarking data, the average percentage of offering relocation home sale benefits is 67.5%. A breakdown of these benefit offerings by industry is detailed below.
- Hausverkaufsvorteil - Verarbeitendes Gewerbe 33%
- Hausverkaufsvorteil - Pharmazeutische Industrie 91%
- Heimverkaufsvorteil - Restaurant- und Quick-Service-Ketten 50%
- Eigenheimzulage - Versicherungswirtschaft 100%
- Hausverkaufsvorteil - Nahrungsmittel- und Getränkeherstellung 56%
Sale Bonus
Im Allgemeinen neigen Arbeitgeber eher dazu, eine Verkaufsprämie anzubieten, wenn es sich um einen GBO handelt, da das Risiko, dass die Wohnung nicht verkauft wird, höher ist. Dieser Bonus richtet sich oft nach dem Verkaufspreis (1 - 5 % sind die gängigsten), aber einige Unternehmen bieten auch einen Pauschalbetrag anstelle eines Prozentsatzes an.
Da einige Arbeitgeber auch eine obligatorische Angebotsfrist vor der Annahme eines GBO verlangen, ist es üblich, dass der Bonusbetrag im Laufe dieser Zeit abnimmt und mit dem höchsten Betrag beginnt, bevor die Beurteilungen angeordnet oder abgeschlossen werden (z. B. ein Verkaufsbonus von 4 % vor den Beurteilungen, 3 % innerhalb von 30 Tagen nach den Beurteilungen, 2 % innerhalb von 60 Tagen und 1 % innerhalb von 90 Tagen).
Es ist üblich, dass der Bonus mit dem Auslaufen des Buy-outs verfällt.
Schutz vor Verlusten bei Verkauf
Homes bought during the peak of the housing bubble suffered losses in many markets over the past decade. But with the housing market strengthening and stabilizing, there are fewer losses today. To counteract any possible losses during a relocation home sale, the LOS benefit comes in many shapes and sizes.
Traditionally, loss is calculated based on the amount paid for the home and does not include capital improvements. Once the loss is determined (sale price minus purchase price), employers have two choices:
- Cover all of it (often up to a capped amount)
- Cover a portion of it.
As a further breakdown, some companies offer to cover 50 – 75% of the loss, and the employee must cover the remainder. Often, we see employees pay 100% of the loss but only up to a capped amount (e.g. anywhere from $20,000 – 50,000). If the loss is greater than this cap, the employee can either pay the difference and continue to market and sell the home, or decide against selling the home entirely. Our research has shown caps up to $150,000, but amounts this high are uncommon.
On average, 49.5% of companies offer LOS benefits. A breakdown by industry is detailed below.
- LOS-Leistung - Verarbeitendes Gewerbe 17.5%
- LOS Benefit - Pharmazeutische Industrie 91%
- LOS-Vorteil - Restaurant- und Quick-Service-Ketten 12.5%
- LOS Benefit - Versicherungswirtschaft 62%
- LOS Benefit - Lebensmittel- und Getränkeherstellung 56%
WHR Group can help with LOS benefits and a home sale bonus. We can help structure per tier to meet your organization’s unique needs. Insulating the business from unnecessary risk is important. Real estate and home relocation services can be tricky to navigate. Our 20 years of relocation service expertise will guide you to the right policy for your organization.
