S & P TAX CONSULTING

Group taxation

We consult national and international groups of companies and groups when it comes to optimising their overall tax situation.

In the scope of day-to-day consulting, this especially includes optimising group structures for tax exemption of dividends and gains on disposal, utilization of structuring possibilities for taxation of groups of companies on a consolidated basis (income and tax consolidation), tax planning with holding companies in Germany and abroad and the shifting of company functions to and from Germany, optimising the deductibility of borrowing costs etc.

Frequent changes of the tax framework often require redefining and reorganisation of the overall structure of groups of companies and groups. We will especially assist you in issues relating to the possibility of tax neutral transformations (merger, split-up, spin-off, change of legal form), tax ideal utilization of loss carryforwards within the affiliated group and avoidance or minimisation of real property transfer tax. Most naturally, we will also help you implement these measures. 

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