Tax

Formative tax advice and advice on individual questions concerning tax matters

In addition to "traditional" tax advice we also supervise you as a client in the following areas:

• Establishment, reorganisation and termination of a business (GmbH, AG, KG etc.)
• Planning of the company and property succession (e.g. anticipated next in line of inheritance, tax planning and advice concerning next in line of inheritance, monitoring of communities of heirs)
• International Tax Law
• Accompanying advice in the case of difficult fiscal circumstances, including obtaining obligatory information
• Some of our employees have come from the financial authorities. Therefore, our broad experience includes all types of tax (with the exception of customs duties).

Supervision during tax audits by the financial authorities, obtaining obligatory information

We have got wide-ranging experience in the supervision of external tax audits (full audit by the fiscal authorities, special audit of turnover tax, external income tax audit, audit of tax on the purchase of real estate):

• Continuous supervision of audits and the evaluation of auditing results
• Participation in meetings
• Application for the issue of binding undertakings

Furthermore, in difficult circumstances we obtain obligatory information from the financial authorities for you.

Management of book-keeping; preparation of annual balance sheets and tax returns

We help our clients with the preparation of annual balance sheets, manage book-keeping and prepare tax returns and tax registrations (income tax, corporate income tax, turnover tax, business tax, estate duty, capital transfer tax etc.).

If necessary we prepare tax returns for the evaluation of property (standardised value and assessed values) for private and commercial real estate.

Representation in opposition proceedings and in tax courts

We conduct necessary opposition and finance court proceedings for you. In doing so we

• make necessary applications
• go to court hearings and
• check the apportionment of costs

We also conduct necessary preliminary proceedings (e.g. suspension of execution).

Structuring and formation of business activities nationally and abroad including the organisation and structuring of groups of companies

We examine company forms for their tax efficiency and we give recommendations on the merging or demerging of definable corporate activities.

For circumstances concerning another country, we communicate with our foreign colleagues within the Salans Group and develop the optimal solution for your company.

Tax advice for the acquisition or sale of companies and/or parts of a company, as well as during company takeovers; the carrying out of so-called tax due diligences (the assessment of tax risks in the case of company acquisitions)

We check the tax risks entailed in buying or selling a company or parts of a company. Our team examines, in terms of tax problems, the company put up for sale and gives advice on their resolution or on the agreement of tax guarantee assurances made by the seller.

We also examine purchase agreements for tax clauses.

Tax advice on the founding and administration of foundations and charitable organisations

We have already established foundations and societies of various kinds for our clients:

• non-profit foundations, family foundations (with and without maintenance for the founders and their family)
• charitable societies
• founding of so called "double foundations" to include corporate assets

We also advise on tax questions in the case of commercial business operations and single purpose companies (e.g. hospitals). We adjust articles of associations with the financial administration subject to their confirmation regarding the charity character.

statutes in the approach with the financial administration for the recognition of the common public interest.

In cooperation with our clients we prepare statements accounts and annual accounts for general meetings. We give advice on the fiscal treatment of contributions and donations.

Advice for connections abroad/international tax law/internal transfer prices

Our advice on connections abroad comprises the following:

• all questions in the area of double taxation conventions with other nations,
• evaluation of national exemption and setting-off provisions,
• development of business accounts and the coordination of accounting with foreign parent companies,
• checking transfer prices and monitoring of tax audits by the financial authorities on this,
• filing applications for rebate of withholding and turnover tax with foreign tax authorities.

For the structuring of cross-border forms we work closely with our foreign colleagues within the Salans Group.