Tax law as a framework and influencing factor for business decisions

Almost every business decision is shaped by tax considerations. The complexity and abundance of legal regulations, tax treaties, court decisions and administrative instructions represent a challenge for any entrepreneurial commitment.

The tax law in Germany with its permanent changes is far from a simple tax system. Annual legislative initiatives are followed by a variety of administrative regulations and interpretations in case law; the application of the law is becoming increasingly obscure.

The legislature is increasingly using the possibilities of retroactive effect prescribed by constitutional law in order to leave the taxpayer as little leeway as possible for structuring and disposing. In addition to national tax laws, constitutional, European and international standards must also be observed.

This development represents a growing challenge for tax planning advice in terms of topicality, quality, flexibility and availability.

 

Reliable and forward-looking tax planning by our specialists

We support our clients comprehensively in all tax issues.

Our aim is to maintain an overview against the background of the complexity of tax law and to guarantee reliable and forward-looking tax planning despite accelerated change.

We understand tax advice as a trusting and goal-oriented cooperation with our clients that is based on long-term partnerships. It is our conviction that long-term, successful cooperation is based on permanent responsibility for the mandate by a competent interlocutor. This ensures that interdependencies are recognized and tax issues are resolved holistically.

 

Challenge of ongoing tax advice and tax planning

Entrepreneurs face operational and strategic risks and challenges. In addition, tax law and ongoing compliance with tax law obligations, so-called tax compliance, represent a significant challenge for entrepreneurs. An overview and understanding of tax law, as a prerequisite for compliance with all tax law obligations, is a major challenge. To use the application of tax regulations to the specific individual case as well as the existing scope for action and design requires extensive knowledge and practical experience.

We support our clients in complying with and monitoring their tax obligations as well as planning and designing alternative tax options.

 

Our services in the field of ongoing tax advice and tax planning

Especially:

  • Preparation of annual financial statements with and without plausibility checks, taking into account the requirements of the KWG and bank-specific company ratings
  • Ongoing preparation and participation in the preparation of tax returns
  • Support during ongoing tax Audits
  • Tax advice in questions of current business transactions
  • Enforcement advice, i.e. Representation in and out of court in tax law proceedings up to the Federal Fiscal Court
  • Security advice through specific coordination of the individual case with the financial administration by means of call information and binding information.

Especially:

  • Tax-optimized arrangements for persons and corporations (arrangement of service relationships between society and shareholders)
  • Models for optimizing certain individual tax burdens, e.g. Land transfer tax and trade tax optimization,
  • Tax structures in the crisis, in particular optimization and securing of tax loss carryforwards, avoidance of taxable restructuring profits and tax utilization of shareholder contributions (loans, guarantees, etc.)
  • Tax issues relating to company pension schemes and advice on the individual implementation of specific implementation models
  • Tax-oriented employee participation models, direct participation, stock option, tracking stocks

Specialized tax advice

Schlecht und Partner brings together teams of experts. Our experts have a high level of specialist knowledge and specialized know-how in the field of tax advice.

In addition to supporting our clients with ongoing tax issues, we particularly support them in dealing with special and special tax issues.

We also support colleagues (“consultants to consultants”) in a trusting and confidential manner with special questions.

Our team of specialists is at your disposal to deal with specific tax issues.

 

Special fields of advice

  • Conversions in accordance with the provisions of conversion and conversion tax law, in particular change of legal form, merger, demerger and outsourcing
  • Business / partial business transfers
  • Outsourcing
  • Justification of business split-ups
  • Individual corporate transfers of assets in partnerships

  • Tax due diligence on the occasion of company acquisitions, IPO and equity financing
  • Red Flag Tax Due Diligence
  • Identification of tax risks

  • Tax optimization and preparation of company acquisitions
  • Tax planning of company and investment sales
  • Drafting the tax contract clauses (Tax Clause)
  • Tax Due Diligence

  • Development of succession concepts inside and outside the family (MBO, MBI)
  • Tax structuring of corporate succession
  • Cross-border succession planning

  • Support in choosing the organizational / legal form for residents abroad and foreigners in Germany
  • Fulfillment of tax obligations of foreign subsidiaries in Germany
  • Profit accrual for permanent establishments in Germany and abroad
  • Assistance in setting up a transfer pricing study
  • Tax planning when setting up investment structures with the aim of
    • Exemption from dividend income or capital gains
    • Use of operating expenses / losses in the group
    • Avoidance of additional taxation under the Foreign Tax Act
    • Reduction of withholding taxes
    • Optimization of shareholder financing
    • Optimal use of holding locations and structures
  • Sales tax for cross-border deliveries and services
  • Applications in input tax refund procedures
  • Avoidance of double taxation due to overlapping national law
  • Advising domestic companies on all tax issues with foreign relevance as well as foreign companies with domestic relevance

We cooperate with proven partner companies for questions relating to foreign tax regulations. We use an existing and proven network of foreign consultants, which also ensures representation abroad.

Certified Tax Advisor
Healthcare Expert Advisor
(DStV e.V.)
Partner

Certified Tax Advisor
Specialist Advisor for Company Succession
(DStV e.V.)
Partner

Certified Auditor
CVA, IFRS-Specialist/CINA
Partner

Certified Tax Advisor
Specialist on International Taxation
Partner