Tax Law
Good tax advice is the basis for the success of entrepreneurial activity as well as private wealth creation and protection. We advise corporations and partnerships on all aspects of tax structuring and tax planning – both nationally and internationally, including M&A and company acquisitions.
Individuals rely on our expertise in the areas of tax-centered wealth planning, inheritance and asset succession. We provide preventive advice on tax and commercial criminal law (compliance systems) and defend our clients in ongoing criminal investigations and before the criminal courts.
As tax lawyers, we represent our clients in tax audit proceedings and in court proceedings before the fiscal courts and the Federal Fiscal Court.
As advisors to your advisors, we are also involved (and always under client protection) by tax advisors, auditors and legal colleagues in ongoing issues and proceedings for their clients and provide advice to the outside world acting together or in the background.
Inbound investment to Germany – spotlight on three selected aspects
/by AIXhibitInsights into foreign investments in Germany with a focus on convertible loan agreements, tax updates according to the Growth Opportunities Act 2024 and transformative effects of the MoPeG
Inheritance tax / estate planning / business succession
/by Christoph Schmitz-SchunkenSections 13a – 13c of the Inheritance Tax Act (ErbStG) grant privileges for acquiring or transferring business assets. These shares in corporations and agricultural and forestry businesses may ensure these assets are transferred tax-exempt. The individual requirements for this are very complex and multi-layered.
New opportunities for capital funding for start-ups and growth-oriented companies
/by Christoph Schmitz-SchunkenOn Friday, 17 November 2023, the Bundestag (German Federal Parliament) passed the “Act on Financing of Future Investments” (Financing the Future Act – ZuFinG). One of the aims of this act is to make it much easier for young and fast-growing companies to raise equity capital and access the capital market.
Gifting and bequeathing real estate will become significantly more expensive from 01.01.2023!
/by Christoph Schmitz-SchunkenThe omnibus law (law to bring about changes in various individual laws – here in the area of tax law) is particularly important for the area of gifts or inheritance of real estate assets, as it stipulates that the principles and regulations for the valuation of developed real estate are to be adapted to the valuation standards of the amended Real Estate Valuation Ordinance (ImmoWertV) of 14.07.2021 (BGBl. I p. 2805).