German Tax law, tax planning

Strategic consulting for tax optimization and tax avoidance in Germany

As a tax law firm, ROSE & PARTNER offers comprehensive advice on german tax law and tax planning. Our attorneys for german tax law and tax consultants in Berlin and Hamburg, Frankfurt and Munich provide expert advice to companies, entrepreneurs and private clients with capital and real estate assets in all tax matters. Since we have expertise not only in tax law, but also in corporate law, law of succession and family law, we can offer a diverse selection of structuring options.

Furthermore, we represent our clients in all conflicts with the tax authorities - out of court and also before the tax courts in Germany. Our advice also includes explaining the boundaries between legal tax avoidance, abuse of structuring and criminal tax reduction. In cases of tax evasion, e.g. in connection with capital gains or illicit money and in the area of value added tax, you will be represented by our lawyers for criminal tax law and tax consultants in Berlin and Hamburg. Both in tax structuring (tax optimization, tax avoidance) and in tax law representation, our clients additionally benefit from our international orientation as well as excellent contacts to banks, authorities, notaries etc.

For a non-binding inquiry, please contact one of our contact persons directly by phone or e-mail or use the contact form at the bottom of this page.

Business assets: tax avoidance and tax reduction in Germany

Entrepreneurial success depends also on the tax framework. Especially in connection with business assets, these are subject to constant change. In this complex environment, an experienced consultant for tax law makes the difference.

In addition to the tax and business management aspects, questions of liability and management, for example, must also be weighed up. At ROSE & PARTNER, therefore, the structuring of business assets is always carried out hand in hand with our specialist lawyers for corporate law as well as lawyers from other potentially affected fields of law such as employment law, inheritance law or family law.

Examples of tax structuring in connection with business assets:    

1. Avoidance of trade tax through freelance structuring;
2. Inheritance and gift tax optimization of business succession;
3. Tax advice on the acquisition and sale of companies and shareholder disputes;
4. Advice on all questions regarding value added tax or sales tax
5. Design of executive salaries (e.g. company car, royalties);
6. Advice on the lack of profit-making intentions / hobby
7. Tax savings model Holding in Germany
8. Employment contracts with relatives;
9. Transfer of business assets to spouses and children;
10. Choosing the right corporate form for start-ups and existing companies
11. Usufruct designs

The M&A tax consultant: Transactions and taxes

When buying, selling or merging with companies, many aspects have to be planned on the level of german income tax, sales tax and land transfer tax. Based on current case law and financial administration practice, our tax advisors identify the tax risks of the M&A transaction and structure the transaction.

1. Company acquisition: Taxation of the purchase of a GmbH or a GmbH & Co. KG
2. Sale of a company: Taxation of the sale of a GmbH or the sale of a GmbH & Co. KG
3. Business valuation, investment valuation

Private assets: arrangements in connection with capital assets, real estate and relatives

Many of the supposed tax saving models of the past were creations of the financial industry. Ship and media funds or the notorious Eastern real estate rarely brought economic success to wealthy people. The investments were often unprofitable or were later assessed by the tax authorities as design abuse. Experienced advisors can assess the risks of such investments and concentrate above all on the various design possibilities within the family and the remaining optimization possibilities in capital investment and real estate investments.

Due to the numerous tax benefits for spouses and children, the family offers excellent options for tax avoidance and tax optimization. This applies to income tax (spousal splitting, child allowances, etc.) as well as to inheritance tax and gift tax (high personal allowances, low tax rates).

Examples of strategic tax planning in connection with private assets:

1. Severance payments for employees and directors;
2. Marriage, adoption;
3. Loan agreements with relatives;
4. Family pool, family foundation;
5. Property management real estate company;
6. Investment in listed properties;
7. Tax-optimized capital investments
8. Asset protection for entrepreneurs and wealthy individuals

Representation in conflicts with the tax authorities

Due to the complexity and volatility of german tax law alone, entrepreneurs and private individuals often have to deal with the tax authorities. We examine tax assessments, file objections and represent our clients both in and out of court before the tax courts in Germany. Thanks to the many years of experience of our consultants and the large number of mandates we have handled, we are able to recognize errors in tax assessments and to assess the chances of success of legal remedies.  

In order to achieve legal certainty in the run-up to tax planning, we provide binding information to the tax office.

Criminal tax law: tax evasion, black money, voluntary disclosure

Our team of doubly qualified lawyers and tax advisors has the experience gained from several hundred criminal tax proceedings and self-denunciations for tax evasion. In contrast to most tax advisors, the defense in criminal tax proceedings and the filing of voluntary declarations are the core activities of our lawyers

In the past, the numbered accounts in Switzerland, Lichtenstein, Luxembourg were a frequently ordered service for self-disclosures. Now the focus is shifting to self-disclosures for untaxed income from business operations or rental income. Self-disclosures for foreign accounts are handled in particular after letters from the tax offices that have received information on accounts based on the Interest Information Ordinance. A main focus of the defense in criminal tax proceedings is on criminal tax proceedings due to non/declared commercial income (e.g. via Amazon) and on VAT evasion.