„Taxes are fines paid on
productive activities”

– Ludwig von Mises, economist

Company successions, transfer of assets

  • Comprehensive consulting and support with purchase and sales of companies
  • Advice on restructuring
  • Transaction consulting
  • Evaluation of companies
Inheritance tax, questions and structuring relating to gift tax

  • Development of tax concepts for optimum transfer of operating assets under the exemption regulations of the Inheritance and Gift Tax Act (ErbStG)
  • Tax-optimised structuring of cases of succession and lifetime transfers of assets
  • Detailed advice on the subject of bequeathing or giving away real estate in a tax-neutral way
  • Evaluation of real estate for the purposes of inheritance and gift tax law
  • Preparation of inheritance tax and gift tax returns
  • Tax avoidance measures in case of succession (renouncement, enforcement of legal share, etc.)
  • Tax valuation of real estate and business assets
  • Representation in disputes with the finance authorities
Purchase, transfer and management of property

  • Consulting concerning sales and purchase of real estate with reference to tax effects on: income tax, real estate transfer tax, value added tax
  • Holding and management of real estate: depreciation, rental income, real estate tax, etc.
  • Tax optimisation with real estate in companies (partnerships and corporations)
  • Evaluation of real estate: earning power, comparative value, acquisition costs, manufacturing costs
  • Optimisation of real estate holdings in income tax law and value added tax law
  • Tax support and review of real estate transactions
  • Optimum land transfer tax structuring
  • Critical analysis and review of return calculations for real estate and PV systems
Tax advice relating to purchase or renovation plans of residential and commercial properties

  • Consulting on real estate financing, also taking support programmes into account
  • Criminal tax law, voluntary declarations, legalisation of foreign assets
  • Legalisation of foreign and domestic capital income as well as assets at optimum tax conditions through a tax with retroactive effect. Legalisation of foreign assets before the start of the automatic information exchange and the notification of foreign capital income and assets from 2017
  • Processing, evaluation and review of the earning statements, account statements and security transaction statements from the banks within a short period
  • Calculation of estimated arrears taxes with the evasion interest and possibly penal surcharges
  • Possibilities of minimising arrears taxes by taking into account all income-related expenses, allowance for paid deduction at source, reimbursements, offset of losses and losses carried forward from foreign portfolios
  • Release and subsequent taxation of assets in trusts and foundations
  • Advice to heirs on black portfolios and conduct of correcting the tax returns of the testator
Fiduciary activities

  • Execution of wills both nationally and internationally
  • Management of external assets
  • Holding of company shares
  • Administration of estate
  • Acceptance of supervisory and advisory mandates in companies and Family Offices
  • Settlement of trust orders
Non-profit law, foundation law and law governing associations

  • Comprehensive tax and business consulting for non-profit organisations
  • Issue of annual financial statements and tax declarations for non-profit organisations
International tax law

  • Consultancy of companies with foreign procurement transactions
  • Comprehensive advice on exit taxation and residency in EU-low tax areas and non-European countries
  • Tax-exempt asset conservation with corporations by capitalising on the advantages in the double taxation agreement
  • Advice in questions relating to European taxation law
  • Evaluation and documentation of transfer pricing systems
  • Concept of employee participation schemes
  • International tax law and double taxation agreements
  • Taxation of permanent establishments