Estate Planning & Law of Foundations

As representatives of foundations in all their forms, we offer you comprehensive legal, tax and organisational expertise.

We advise private individuals on all aspects of asset planning, including succession planning for private and corporate assets. We regularly work with structures that include foundations or trusts.

With the increasing complexity of corporate transactions, parties frequently elect to use an escrow agent to secure agreed contractual terms. We act as this neutral trustee and conclude escrow agreements tailored to suit the relevant transaction. In addition, in times of crisis and rescue and restructuring cases, we function as a restructuring trustee for shareholders and banks.

Do you have questions about association law or complex federation law structures? We provide continuous, competent support.

Universities and higher education institutions can rely on our broad experience with implementing new structures, such as foundation universities or funding structures involving associations and foundations. We develop optimised structures for hospitals, advise on start-ups, and establish private operators.

When providing advice, we keep sight of neighbouring areas of law, such as tax, corporate and succession law. Our team develops holistic concepts and provides long-term support in national cases and those with an international connection.

At a glance:

Foundation law
Advising start-ups
Drafting articles of association
Foundation management
Non-profit law
Tax law
Corporate law
Succession law
Asset and corporate succession planning
Trusts
Trusteeship
Development of associations and federations
Proceedings before authorities and courts

Focus

Law of foundations

Our succession planning also embraces structures, such as foundations and trusts. We support our clients especially in the following fields:

Advising on formation
- Establishing trusts and foundations (tax-privileged foundations, family foundations in Germany and abroad)
- Double foundation models and trusts
- Autonomous and dependent foundations
Drafting and amending articles of incorporation and by-laws
Coordination with tax authorities and foundation supervisory authorities
Tax law applicable to foundations and non-profit organisations

Tax Law

Designing tax-optimised succession
Use of tax-saving structures after the death
Gifts and anticipated inheritance
Planning the inheritance tax burden in light of
- inheritance tax
- gift tax
- land transfer tax and
- income tax
Analysing the liquidity burden
Optimising asset structures with a view to minimising income and inheritance tax
Foreign assets / avoidance of double taxation
(Criminal) Tax proceedings
Tax law applicable to foundations / non-profit law

Corporate

Often, the assets of our clients and testators include extensive company assets. Our team ensures that rules developed in light of inheritance and family law considerations are always consistent with corporate law. We support you in all areas of corporate law, in particular with:

Corporate and holding structures (including pooling agreements)
Reorganising company or group structures
Succession and matrimonial property provisions
Drafting family and inheritance law agreements
Evaluations
Advising on disputes in the case of succession, including the assessment of corporate assets