From time to time, it is worth thinking about the right structure for the company. This becomes all the more important if the sale of the company is planned or a generational change is to be initiated. If the corporate and tax structure is to be changed, the advantages and disadvantages must be carefully weighed up. At the same time, it is important to check whether the planned steps also make sense from a tax perspective.

When can (re)structuring make sense?

You have:

• a “mature” group of companies consisting of both corporations and partnerships
• a classic business split, so to speak, with a sole proprietorship or a GbR and an operating company
• No holding structure yet
• Real estate assets that are not yet optimized, taxed at only 15% and allocated to various companies (business and private assets)
• several companies that would usefully belong together
• a company that it would be expedient to split up or comparable unclear relationships

Then it’s high time to put things in order.

These advisory considerations are particularly important in the case of:

• Preparation of (also anticipated) successions or tax optimization calculations (in particular also for the preparation of sales in the context of asset deals or share deals)
• in connection with the admission of new shareholders or the separation of shareholder groups
• cross-border situations or avoidance of exit taxation in the face of increasing globalization trends in families

Our teams, consisting of lawyers, tax advisors and auditors, work with you to develop tailor-made and creative solutions for the generally complex restructuring processes in order to present you with a coherent and solid planning basis for your entrepreneurial future. Our way of working is characterized by decades of experience, creativity, agility, diversity and analytical strength. Thanks to our multidisciplinary approach, we are able to comprehensively address your needs both in terms of tax law, in particular reorganization tax law, and corporate law, in particular reorganization law (e.g. mergers, demergers, changes of legal form). In addition, our auditors are always available to assist you with all valuation issues, both during the restructuring process and, if necessary, during subsequent tax audits.

Get things in order! The clarity created already provides the best possible psychological relaxation and gives you a much better overview. In addition, such a restructuring will save you a considerable amount of income tax as well as gift and inheritance tax.