structures

Unternehmensstruktur

Our Passion? Complex Structures

Out of intense complexities, intense simplicities emerge.

Winston Churchill

There is often potential for improving a corporate structure. As two-in-one attorneys-at-law and tax advisors we have specialised in the fiscal and corporate structuring of companies. We are experts in the procedures and have the economic understanding to find the right entrepreneurial solutions for you.

Our years of experience in this area allow us to master even the most complex corporate restructuring. We are the perfect partners for:

  • Preparation and realisation of reorganisations such as a merger, split, investment, change of legal form, accrual, or de facto splitting of companies and restructuring necessitated by a rescue operation
  • Advising on structural matters in corporate tax law
  • Cross-border structuring for your investments outside Germany, or foreign entities investing in Germany

Developing a Corporate Structure 

The purpose of developing or changing a corporate structure often has nothing to do with tax law at all. Or you may want to optimise your company structure for tax reasons because you are preparing for a generational change or a sale, for example.

We support you in all phases of your considerations – regardless of whether it is what-if scenarios or concrete ideas about the future structure of the company. Even if you “only” have questions about tax law: we never lose sight of corporate law. If you already have a qualified advisor for corporate law, we will be happy to work out the tax side with them.

The development of a corporate structure typically consists of three steps:

  • Determining the actual situation
  • Defining the target structure
  • Developing the path to the target structure

Ideally, the path to the target structure should not involve any fiscal “friction losses”, i.e. it should not trigger any taxes. As tax advisors, we pay attention to stumbling blocks such as blocking periods from previous restructurings or sales while developing the path to the target structure.

Occasionally it becomes apparent that the originally proposed target structure can only be achieved at comparatively high costs. Then we will analyse alternatives for you and support you in deciding which option is the most economically sound.

Implementation of a Corporate Structure 

This is our passion: We not only develop the corporate structures, but also implement them ourselves. As lawyers and tax consultants, we specialise in both:

We draft the relevant documents and, if necessary, organise the proceedings, we collect the relevant powers of attorney, organise a notarial appointment and the necessary documents and, if necessary, also explain the procedure to the respective registration courts. We involve other consultants (e.g. auditors) and are happy to explain the process to your employees or management. Even after the actual restructuring has been completed, we will be happy to support you with the “processing”, whether with bookkeeping, recording in the tax return or the annual accounts.

Implementing a structure can mean reorganising a company, establishing contractual relationships or redistributing tasks within your company.

  1. You will benefit in three ways from our comprehensive consulting services in the development and implementation phases:
    We plan the structures specifically for their feasibility. We don’t believe in dry runs.
  2. During the implementation we always keep the actual goal in mind. We know why you chose this structure and not any other, and we make sure that all details fit into the big picture.
  3. While implementing a concept, it is not uncommon to come across details that were previously unknown. Since we understand the corporate structure and its tax characteristics, we recognise problems and can promptly make the necessary adjustments.

Occasionally, we are also entrusted with the implementation of a structure that has been developed by colleagues who practice only tax law. In these cases, in addition to our know-how in corporate and transformation law, we bring the necessary appreciation of the difficulties of tax law to the implementation process, without having to set ourselves apart as the “supreme authorities.”

The art lies in recognising which ideas are worth pursuing further

Ron Arad

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