Establishing and Optimizing Holding Structures
We develop tax-efficient corporate structures for our clients and accompany companies and shareholders during company sales and reorganizations. A practical focus is on the establishment of German holding structures to optimize the tax burden.
We regularly assist in the founding of German holding structures. In doing so, we ensure that the formation costs are kept low and that the formation proceeds smoothly within the framework of a notarial chain foundation (Kettengründung).
Did you found your startup without a holding and now want to establish a holding structure subsequently? We would be happy to support you with a subsequent share exchange (Anteilstausch) and ensure that this is carried out in a tax-neutral manner (qualified share exchange). This includes drafting the notarial formation agreement of the holding company in cooperation with the notary. Typical structures include a contribution of shares within the framework of a cash foundation with a premium in kind (Sachagio). Furthermore, you will receive from us the certificates of value (Werthaltigkeitsnachweise) required by many German registry courts (Registergerichte) from a single source. This ensures smooth implementation by the registry court.
Particularly in the case of startups, founders often hold a minority stake in the main company. The classic German share exchange is not readily suitable in such cases to implement the holding structure tax-neutrally. In these situations, we rely on legally secure alternative structures with which you can interpose a holding tax-neutrally.
