Tax Consultancy
With our Tax Consultancy service offerings, we are ready to support you in any and all tax-related issues, acting as your reliable, trustworthy partner. In almost any entrepreneurial or private decision you need to consider the related tax consequences – and that is where we come in to help you.
To ensure we are able to provide customized service to you as our client while maintaining access to specialist knowledge in any and all tax consultancy fields, we need to have a certain company size and decades of experience. And this is exactly what we offer you with our team: combining an extensive service offering with consultancy that is perfectly aligned to your individual needs.
Areas of Service
Transformations and Restructuring
Contact person: Jochen Waldvogel, Olga Hollstein
Special Focus
- Transformation types as per German Transformation Law [Umwandlungsgesetz] (e.g. company merger, demerger, change in legal form)
- Grounds for restructuring (tax and structure optimisation, expansion, family developments)
- Custom-fit legal form for each individual client (comparison of legal forms, advantages and disadvantages in civil law and fiscal law, considering deductible loss, tax exemptions etc.)
- Specific tax issues in transformation (the „real estate transfer tax“ issue, corporate income tax, business tax, and VAT tax groups, design through holding structures, Sec. 8b German Corporate Tax Act (KStG))
- Tax restructuring outside of Transformation Tax Law – national and international (accretion models, restructuring by transfer to partnerships as per Sec. 6 para 3 and 5 Income Tax Act (EstG), gavelkind, international crossholdings)
- Company evaluation (company evaluation process, income approach, Discounted Cashflow approach and comparative approach, applicability of specific approaches in special cases)
- Company succession (structural optimization in inheritance tax and gift tax, international inheritance tax regulations, framing wills and contracts)
Succession Consultancy (company & private)
Contact person: Olga Hollstein
Special Focus
- Grounds for succession consultancy (succession within company, family situation, family strategy etc.)
- Revenue tax, inheritance tax and gift tax
- Revenue taxes: tax aspects upon death, anticipated succession/inheritance, usufruct, endowments
- Inheritance and gift tax (taxable transactions, tax exemption of business working capital and real estate holdings, special circumstances, tax computation)
- Inheritance tax – special characteristics (specific inheritance tax issues in non-stock corporations as opposed to joint stock corporations, inheritance and turnover taxes, real estate transfer tax aspects)
- Company evaluation (company evaluation process, German income approach, Discounted Cashflow approach, settlement proceedings and market value approach, applicability of evaluation methods in special cases)
- Execution of wills
International Tax Law
Contact person: Achim Siegmann, Simon Fickert
Special Focus
- Cross-border employee taxation
- Law governing taxation of foreign operations (e.g. exit taxation and how to optimize it)
- Transfer prices (from consultancy to documentation and defence within a company audit)
- Structuring consultancy for inbound and outbound investments (such as real estate structuring)
- Consulting professional athletes who are active at the international level
- Taxation of entities taxable within Germany, of their activities in foreign countries
- Legal aspects of double taxation treaties
- Taxation of non-resident taxpayers within Germany
- International inheritance tax law
- International references of reorganization tax law
- Tax planning techniques
- Procedural particularities in cross-border issues
Turnover Tax and Customs Duties
Contact person: Achim Fuchs
Themenschwerpunkte
- Cross-border exchange of goods and services
- Tax liability of the recipient of goods/services (Reverse Charge Procedure, Sec. 13b UStG)
- Invoicing, input VAT and correcting input VAT deduction (Sec. 15a UStG)
- Turnover tax in external auditing and legal remedy processing
Foundations, Endowments, Associations and Non-profit Societies
Contact person: Prof. Dr. Robert Lehleiter
Special Focus
- Trust law
- Taxation of foundations with corporate income tax (including particularities of foundations enjoying tax privileges)
- Taxation of beneficiaries
- Tax law aspects of consolidation or merger of foundations
- Inheritance and gift tax particularities of foundations
- Deduction of donations
- Taxation of sports associations
- Remuneration of members and bodies
- Participations and service relations between non-profit entities
Health Care Professions (Public Health Care)
Contact person: Jochen Waldvogel
Special Focus
- Basics of German public health care, medical law and panel doctor law
- Tax particularities of medical practice (earnings tax, business tax and turnover tax)
- Transfer of practice/surgery
- Sale and purchase of doctor’s practice
- Practice transfer contract
- Practice evaluation
- Leaving a group practice
- Merger and dissociation
- Liquidation of group practices
Wage tax law and tax law on travel expenses
Contact person: Christian Ziesel
Special Focus
- Basics of travel expense tax law
- Transportation cost
- Accommodation expenses
- Per diem expenses
- Moving expenses
- Ancillary travel expenses
- Company events
- Other related issues
