Tax-Rele­vant Res­truc­tu­rings.

Res­truc­tu­rings with tax rele­van­ce are among the big­gest chal­lenges for com­pa­nies.

breutac — Tax Advi­so­ry and Con­tro­ver­sy for Res­truc­tu­rings.

Com­plex res­truc­tu­rings, tax-effi­ci­ent­ly struc­tu­red and inter­na­tio­nal­ly secu­red.

Com­plex Struc­tures. Clear Stra­tegy.

Crea­ti­ve in plan­ning and relia­ble in imple­men­ta­ti­on: For tax-rele­vant res­truc­tu­rings, we ana­ly­ze the plan­ned struc­tu­re and its indi­vi­du­al inter­me­dia­te steps ear­ly on, with a focus on the tax impli­ca­ti­ons. Mer­ger, demer­ger, chan­ge of legal form, or intra-group trans­fer – we exami­ne the pre­re­qui­si­tes for tax-neu­tral struc­tures, iden­ti­fy key risk are­as, and make the effects on inco­me tax, sales tax, and, if appli­ca­ble, real estate trans­fer tax trans­pa­rent.

Secu­re risks ear­ly.

If the­re is a par­ti­cu­lar need for secu­ri­ty due to the signi­fi­can­ce of the mea­su­re or an uncer­tain legal situa­ti­on, we prepa­re appli­ca­ti­ons for bin­ding rulings and accom­pa­ny the pro­cess with the tax aut­ho­ri­ties. Addi­tio­nal­ly, we exami­ne the use of tax lia­bi­li­ty insu­rance (Tax Lia­bi­li­ty Insu­rance) if remai­ning tax uncer­tain­ties – espe­ci­al­ly in the tran­sac­tion envi­ron­ment – are to be con­trac­tual­ly secu­red.

From plan­ning to suc­cessful imple­men­ta­ti­on.

During imple­men­ta­ti­on, we ali­gn tax requi­re­ments with cor­po­ra­te law docu­ments and pro­vi­de sup­port with docu­men­ta­ti­on, decla­ra­ti­on, and com­mu­ni­ca­ti­on with the tax aut­ho­ri­ties. This ensu­res that the cho­sen struc­tu­re is not only legal­ly via­ble but also prac­ti­cal­ly and fis­cal­ly imple­men­ted as plan­ned.