Consulting in connection with tax consolidation questions and evaluating the prerequisites for the actual existence of a consolidated tax group. This is supplemented by preparation of tax returns and annual financial statements for the parent and subsidiary companies.
Preparation of tax returns for parent companies and subsidiaries
Realization of the consolidated tax group in the annual financial statement and the tax balance sheet
Verify the requirements for the existence of consolidated tax groups
Check compliance with the statutory regulations
Control for the correct financial and tax representations
Within the scope of transactions, we analyze the purchaser's opportunities and risks in the investment project, and work out the strengths and weaknesses of the respective target asset (e.g. within the framework of financial due diligence). On the seller’s side, will support you within the context of developing financial data, as well as within the context of the due diligence examinations by potential purchasers.
Vendor/buy-side due diligence
Preparation and plausibility checks for business plans
Support and consulting within the framework of the transaction process
Developing documentation for data rooms/making data rooms available
Assessment of purchase prices and support in determining the purchase price
In addition to the asset deal, under certain preconditions the transfer of shares to landowning companies is also subject to land transfer tax of 3.5 - 6.5% This applies not only in the case of sales to third parties but also to inter-company restructuring measures. Land transfer tax becomes a significant cost factor when land transfer tax rates keep increasing and when tax-related holdings decrease and lock-in periods are extended.
Development of land transfer tax-optimized acquisition structures
Elaboration of individual restructuring concepts, taking due account of land transfer tax
Long-term planning of real estate disposal
Valuation of real estate for land transfer tax purposes
Securing legal opinions through binding information
Defense of legal positions before tax authorities and tax courts