In the event of the sale or acquisition of a company, tax aspects are a central factor in determining the price. The taxation of corporate transactions must be considered in due time, comprehensively and most importantly with legal certainty: thus, the seller of a company can often increase the attainable net profit simply by optimising the corporate tax structure in due time prior to the transaction. Company purchasers are often concerned with structuring the financing cost for the purchase in such a way that it has a favourable impact on the calculation of the company’s tax rate.
Furthermore, a subsequent withdrawal from an entrepreneurial investment should be considered in due time, whereby legally suitable and tax-optimised exit structures for the event of resale or a planned corporate succession can already be established at the time of the acquisition.
Working together with our legal colleagues from PETERSEN HARDRAHT PRUGGMAYER specialising in company law and M&A and transactions, our tax consultants successfully develop the appropriate concepts for the specific case.
Through agreements with the financial authorities, in particular within the context of binding information, we safeguard the solutions for the tax optimisation of transaction structures found in this way. Furthermore, we assist our clients during negotiations between the parties to the transaction. Support for our clients in the implementation of the selected structure by means of suitable legal and organisational measures is just as much a part of our scope of service as the drafting of the required agreements and documents within the context of the respective transaction.