Tax planning

• Taxation of compensation payments or capital gains
• Taxation of yields on capital

In the past, we were able to optimise the taxation of severance payments for a number of clients. We also helped to reduce the tax burden on capital gains from investment or real estate. The taxation of yields on capital – these include payments from life insurances or pensions – is becoming increasingly complex. We will competently assist individuals with these and other taxation concerns, finding an appropriate solution for each case.

• Selecting the appropriate legal form of a company
• Exploiting loss for groups of companies and integrated businesses
• Optimising the financing structure of affiliated groups

The current taxation of a business depends on many factors. Choosing the right legal form and adequate financing are key points. Tax deductibility of financing costs should be aimed at, restrictions through the interest barrier should be avoided. Within a group of companies, it is important to ensure that cost and income can be fiscally offset against each other. This aspect needs to be planned with great care; where necessary, an integrated business may have to be set up for fiscal purposes, concluding a profit and loss transfer agreement. In the case of global activities, as a general rule, deduction at source needs to be taken into account with view to cash flow planning.