Tax Law

Our tax law team develops individual, tax-optimised solutions for all your matters, whether M&A or real estate transactions and financing, company reorganisations, or group restructuring. We advise on asset and company succession, foundation, and non-profit law, and provide support during audits, objection proceedings, and cases before the fiscal courts.

Focus areas of our work include VAT, company valuations, the design and restructuring of company pension schemes, and international tax law. You’ll receive the support you need from our specialists as part of our accounting and tax compliance activities.

Many of our tax team members have multiple qualifications, in particular as lawyers, tax advisors, auditors and in business administration. They understand the challenges different clients face: medium-sized businesses, multinational groups, family-owned companies and their shareholders, companies listed on the stock exchange, unlisted stock companies, corporations under public law, publicly-owned companies, foundations, start-ups and venture capital funds, as well as domestic and foreign strategic financial investors, wealthy private individuals, and banks.

We cooperate closely with the ADVANT Beiten legal experts from other areas of law to develop complete solutions that cover company, real estate, banking and finance, and labour law in addition to tax law. If you are active internationally, you can rely on our close cooperation with the tax teams of our foreign offices, the ADVANT Alliance, and other international correspondence firms.

At a glance:

Audits and valuations
Occupational pension schemes
Financing
Real estate tax law
International tax law
Group Taxation
M&A transactions
Employee participation models
Succession planning
Audits and litigation
Reorganisation and restructuring of corporate groups
Advising foundations, non-profit law
Tax risk management
Value-added tax
Customs

Focus

Audits / Valuations

Evaluating tax-relevant assets in M&A transactions
Evaluating tax-relevant assets for corporate succession planning
Tax accounting law and deferred taxes

Occupational pensions

Designing implementation models for your specific company
Optimising/reorganising existing pension schemes

Financing

Tax-optimised structuring of acquisition finance
Tax structuring of project finance
Providing tax advice on debt finance and securitisation
Tax structuring of leasing and factoring

Real estate tax law

Tax-optimised acquisition and finance structures
Tax due diligence assessments
Structuring contracts, especially the tax provisions
Optimising tax savings on property transfers
Avoidance of business tax risks
Advising in relation to tax declarations, tax returns
Financial accounting
Ongoing assistance with tax and accounting compliance

International tax law

Advising on cross-border tax law (relocation of functions, exit tax, add-back taxation)
Advising on transfer pricing systems
Optimising the taxation of permanent establishments
Advising on double taxation treaties
Providing advice with respect to inbound and outbound investments
Advising on settlement or establishment

M&A transactions

Structuring M&A and private equity transactions
Structuring leveraged buy-outs (LBOs), management buy-outs (MBOs) and management buy-ins (MBIs)
Tax due diligence
Structuring the tax aspects of agreements (especially the tax provisions)
Post-acquisition reorganisation and restructuring

Employee participation

Designing employee participation programmes
Designing stock option plans

Succession planning

Tax-optimised corporate succession
Succession planning for private assets
Providing tax advice to family offices

Audits and litigation

Providing support during external audits
Objection proceedings
Management of cases before the fiscal courts, including appeals to the German Federal Fiscal Court (Bundesfinanzhof)
Advising on tax offences and providing representation in criminal tax procedures

Reorganisation / Restructuring of groups

Optimising group structures for maximum tax savings
Loss utilisation strategies
Selecting the best legal form from a tax perspective
Corporate transformations (national and cross-border)

Advising foundations, non-profit law

Establishing foundations
Providing tax and foundation law advice to foundations on their current business
Dissolution of foundations
Advising on foreign foundation structures

Tax risk management

Establishing tailored risk control procedures for clients and analysing existing procedures
Advising on tax compliance management systems
Tax due diligence reviews

VAT tax

Advising foreign companies on restructuring in Germany
Assessing cross-border supply and service relationships and optimising them from a tax-savings perspective
Advising foreign companies on their tax declaration obligations
Advising foreign companies on registration under EU MOSS (Mini One-Stop Shop) procedures
Preparing public corporations for the application of § 2b German VAT Act (UStG)
Advising on external audits and managing proceedings before fiscal courts

Customs

Advising foreign companies on entry into the EU Internal Market
Providing advice on the legal procedures associated with the cross-border movement of goods