Our specialists from various areas are at your side to help you draw up a successful succession concept. Smooth interdisciplinary cooperation between tax consultants, lawyers and valuation experts has proven its worth in this area.
Our range of consulting services
For optimal succession planning, questions relating to inheritance law, tax law as well as valuation law need to be answered comprehensively. Comprehensive and timely planning plays a crucial role and contributes significantly to a feasible handover between generations in business. The earlier the planning starts, the more flexible the options are for structuring this.
In addition to legal advice, we also focus on the economic framework, financing issues, the needs and interests of the asset transferor and their family as well as the expectations of management, employees, business partners, the credit industry and investors. In this way, business succession – one of the most important decisions in the life’s work of any entrepreneur – can be carried through appropriately.
To achieve good results in these complex structuring issues, our teams consist of tax experts, expert business lawyers and certified evaluators, as required. In this way you receive tailor-made, tax-optimised solution concepts. Our specialists have advised numerous successful corporate and asset successions and supported their implementation. They are familiar with this particularly sensitive situation and can draw on their wealth of experience to assist with the necessary tact and sensitivity.
From a legal perspective, the following areas need to be considered: inheritance law, compulsory portion law, matrimonial law and matrimonial property law, the law governing minors, corporate law, employment law and the topic of asset protection.
Of course, inheritance and gift tax play an important role in planning any succession. After the transfer has taken place, we will also support you in filing the corresponding gift and inheritance tax returns.
Nor should the income tax component be neglected. This needs to play an important role in any good succession planning advice. It is therefore important to recognise tax structures such as business splitting and special business assets and to ensure that the respective assets do not lose their business asset properties when transferred to the next generation.
Hidden reserves may also be disclosed in the course of the inheritance dispute if the economic assets are not distributed among the heirs according to the inheritance quotas.
Real estate transfer tax plays a role in the transfer of real estate, and we always keep it in mind.
As a rule, the valuation of the assets is of considerable importance for the tax burden. The valuation is therefore an important structuring factor.
Valuation of real estate
Our valuation experts carry out the valuation of real estate in your portfolio in accordance with the provisions of the valuation law as well as the determination of market values on the basis of expert opinions.
Valuation of companies
According to valuation law, companies are valued using a fixed capitalisation factor, which is 13.75 times the average annual revenue.
Since these values do not correspond to the actual achievable value on the market, every taxpayer is free to undertake a different, recognised company valuation. In this context, we work closely with our experts from Corporate Finance & Consulting.
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