Succession, Wealth, Trusts

The careful planning of private and corporate property succession is critical to its success. A diversity of interests inside and outside of the enterprise and of the family of owners must be combined to achieve the optimal result – very individual and in constant dialogue with all of the parties involved. In many cases it is possible to avoid or at least substantially reduce inheritance and gift tax; residual inheritance tax can be financed in a tax-optimised manner. Trust solutions increase the mobility of the shareholders, e.g. through the avoidance of exit tax.

For many years we have advised entrepreneurs, families of owners and individual shareholders on regulating succession at their enterprise or on structuring and securing their assets – both from the legal and tax perspectives, now and for the future. This also encompasses the provision of legal advice to trustees and trusts with economic or charitable purposes.

Our range of advice in the field of succession, assets, trusts includes inter alia:

• Asset structuring and transfers
• Anticipated inheritance
• Testaments and testamentary contracts
• Conception and foundation of trusts
• Inheritance tax-optimised structuring of corporate and consortium contracts

Please read our article on the most recent ECJ decision regarding exit taxation (in German).