Tax

Tax

Inbound investment to Germany – spotlight on three selected aspects

Insights 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

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Tax law

Specialised tax advice

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.

Christoph Schmitz-Schunken

Lawyer
Tax consultant
Specialist lawyer for commercial and company law
Specialist lawyer for tax law
cert. Consultant Criminal Tax Law (DAA)

Dirk Daniel

Lawyer
Specialist lawyer for commercial and corporate law

We advise on

  • Company formations

  • Shareholder and financing agreements

  • Capital measures (e.g. PE/VC financing, IPO)

  • M&A procedures / transactions / due diligence

  • Reorganisations (UmwG & UmwStG)

  • Asset succession / company succession / inheritance tax optimisation

  • Support during tax audits

  • Representation in opposition and fiscal court proceedings

  • Expert opinions on tax law issues

  • Obtaining binding information

  • Tax law consequences of cross-border issues

  • Individual tax planning

  • Tax compliance

We work for

  • (Individual) entrepreneurs and corporations

  • Freelancers

  • Medium-sized companies

  • Foundations and other non-profit organisations

  • Private individuals & families

Recent articles

Tax
24.04.2024

Inbound investment to Germany – spotlight on three selected aspects

Insights into foreign investment in Germany with a focus on convertible loan agreements, tax updates in accordance with the Growth Opportunities Act 2024, and the transformative effects of the MoPeG Einblicke in ausländische Investitionen in Deutschland mit Fokus auf wandelbaren Darlehensverträgen, Steueraktualisierungen gemäß Wachstumschancengesetz 2024 und transformative Auswirkungen des MoPeG

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Tax
20.02.2024

Inheritance tax / estate planning / business succession

Sections 13a–13c of the German Inheritance Tax Act (ErbStG) grant privileges for the acquisition or transfer of business assets, shares in corporations, and agricultural and forestry businesses, which may, under certain circumstances, ensure that the transfer of these assets is completely tax-exempt. The individual requirements for this are very complex and multifaceted.

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Tax
20.11.2023

New opportunities for capital funding for start-ups and growth-oriented companies

On 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. To this end, lawmakers enabled extensive amendments and changes to the company, capital market, and tax law. The legal form of public limited companies (AG and Societas Europaea -SE- with registered office in Germany) is to be strengthened by, among other things, the (re-) authorization of multi-voting shares and the promotion of employee share ownership to be expanded.

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