Legal Advice on Tax-driven corporate structures

Corporate Law Structuring with Tax Considerations in Mind

Cor­po­rate law deci­sions often have sig­nif­i­cant tax and com­mer­cial impli­ca­tions. The choice of legal form, the struc­tur­ing of share­hold­ings, cor­po­rate reor­gan­i­sa­tions and changes in own­er­ship there­fore fre­quent­ly require con­sid­er­a­tion beyond cor­po­rate law alone.

I advise busi­ness­es, entre­pre­neurs and share­hold­ers on the legal struc­tur­ing and review of cor­po­rate and own­er­ship arrange­ments. My advice takes into account cor­po­rate law require­ments, the applic­a­ble tax frame­work and the com­mer­cial objec­tives of those involved.

My focus is on devel­op­ing legal­ly sound solu­tions that meet busi­ness needs while appro­pri­ate­ly con­sid­er­ing their tax implications.

Typical Corporate Law Matters

My prac­tice includes the legal plan­ning, review and imple­men­ta­tion of cor­po­rate and share­hold­ing structures.

Typ­i­cal mat­ters include:

• For­ma­tion and legal struc­tur­ing of companies
• Hold­ing and own­er­ship structures
• Cor­po­rate reor­gan­i­sa­tions and the restruc­tur­ing of exist­ing businesses
• Changes in own­er­ship, includ­ing the admis­sion and depar­ture of shareholders
• Draft­ing and amend­ment of arti­cles of asso­ci­a­tion and share­hold­ers’ agreements
• Cor­po­rate law aspects of busi­ness suc­ces­sion and asset transfers
• Legal and lia­bil­i­ty-relat­ed risks asso­ci­at­ed with tax-dri­ven arrangements

My advice may con­cern the devel­op­ment of new struc­tures or the legal review of exist­ing arrangements.

The Interaction Between Tax Law and Corporate Law

Tax con­sid­er­a­tions can sig­nif­i­cant­ly influ­ence the choice and imple­men­ta­tion of cor­po­rate mea­sures. At the same time, cor­po­rate law pro­vi­sions and lia­bil­i­ty-relat­ed require­ments may lim­it the avail­able struc­tur­ing options.

I assist my clients in under­stand­ing these inter­de­pen­den­cies and devel­op­ing appro­pri­ate legal solu­tions. This includes exam­in­ing whether a pro­posed arrange­ment can be law­ful­ly and effec­tive­ly imple­ment­ed under cor­po­rate law and which tax impli­ca­tions need to be considered.

A par­tic­u­lar focus lies on sit­u­a­tions where dif­fer­ing legal, tax and com­mer­cial inter­ests must be reconciled.

Fur­ther dis­cus­sion of these issues can be found in my arti­cle “When Tax Plan­ning Encoun­ters Legal Lim­its”.

I have also addressed select­ed aspects, par­tic­u­lar­ly exit tax­a­tion and devel­op­ments in Euro­pean law, in Steuer­an­walts­magazin. Fur­ther infor­ma­tion is avail­able under “Pub­li­ca­tions”.

Cooperation with Tax Advisers

Cor­po­rate arrange­ments with tax impli­ca­tions often require close coor­di­na­tion between legal and tax advisers.

I work reg­u­lar­ly along­side tax advis­ers, com­ple­ment­ing their ser­vices through the legal plan­ning and imple­men­ta­tion of cor­po­rate mea­sures, the draft­ing of con­trac­tu­al arrange­ments and the assess­ment of legal risks and lia­bil­i­ty issues.

The respec­tive pro­fes­sion­al respon­si­bil­i­ties remain clear­ly defined. This coop­er­a­tion allows tax con­sid­er­a­tions and cor­po­rate law require­ments to be coor­di­nat­ed effectively.

Fur­ther infor­ma­tion can be found under “Coop­er­a­tion with Tax Advis­ers”.

Individual Legal Advice

The nature and scope of my advice depend on the par­tic­u­lar matter.

This may involve com­pre­hen­sive legal sup­port for a cor­po­rate reor­gan­i­sa­tion or the devel­op­ment of a new own­er­ship struc­ture. Equal­ly, the focus may be on a spe­cif­ic legal ques­tion, such as the valid­i­ty of a cor­po­rate agree­ment, a pro­posed change in share­hold­ings or the tax impli­ca­tions of a par­tic­u­lar arrangement.

I place impor­tance on care­ful analy­sis, clear expla­na­tions of legal issues and rec­om­men­da­tions that reflect my clients’ com­mer­cial and per­son­al objectives.

Frankfurt am Main – Office Location

My law office is locat­ed in Taunus­Turm, in Frank­furt’s finan­cial district.

I advise busi­ness­es, entre­pre­neurs and share­hold­ers based in Frank­furt, the Rhine-Main region and beyond. Meet­ings can be arranged by pri­or appoint­ment, either in per­son at my office or via video conference.

Contact

Would you like to have an exist­ing cor­po­rate struc­ture legal­ly reviewed, pre­pare a reor­gan­i­sa­tion or clar­i­fy a spe­cif­ic cor­po­rate law question?

You are wel­come to briefly out­line your enquiry. I will con­tact you to dis­cuss the appro­pri­ate next steps and the poten­tial scope of my engagement.