Real estate. Start-ups. Federations. Healthcare.
And those are just a few.

Founders, SMEs, corporations — more than 1,000 clients from a wide range of industries rely on our support.

Which industries do we work in? Which customer groups do we work for? And what issues are we dealing with here?

01

Real estate

Housing associations
Proprietors
(International) investors
Real estate funds
Property developer & project developer
Architects & civil engineers
Property managers

The real estate sector offers considerable potential, even in challenging market situations. The prerequisite for this is a structure that is optimized both in terms of corporate and tax law.
With our expertise in corporate, transformation and tax law, our expertise lies in particular in providing holistic and strategic support to players in the real estate sector, including and especially with more complex projects and companies.

The following are some examples of questions that arise regularly in the real estate sector:

sales tax
:
How do I determine the right to deduct input tax if renting is partially subject to sales tax?
Do sales tax issues need to be considered when selling a property?

Real estate transfer tax:
When does the transfer of shares trigger real estate transfer tax?
What requirements do I have to meet to apply the extended reduction for business tax purposes?

interest:
Is loan interest fully tax deductible?
Owner-occupied residential property:
Are there tax benefits for owner-occupied real estate?

Ausland:
Is income from real estate abroad taxed in Germany?

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02

Healthcare

Physicians
Pharmacists
Outpatient care services
Outpatient patient transportation
Physiotherapy facilities

Companies in the healthcare sector face specific tax challenges, which arise in particular from their regulated environment and the complexity of this regulation.
Our many years of experience with a wide range of clients from various segments of the healthcare sector enable us to provide particularly in-depth, far-reaching and detailed support in tax and corporate law matters.

Here are some common tax questions that companies in the healthcare sector may have:

Sales tax:

How are medical services and products treated for sales tax purposes?
Are there exceptions or exemptions for certain health benefits?

Research and Development (R & D):

How can R&D costs be claimed for tax purposes?
Are there specific tax incentives for medical research?

Medical devices and devices:

How are the sale and distribution of medical devices treated for tax purposes?
Are there special regulations for the taxation of medical devices?

Mergers and Acquisitions:

How are tax aspects of mergers and acquisitions in the healthcare sector addressed?
Are there tax effects on the purchase of healthcare facilities?

Funding and funding:

Are there tax incentives for investing in healthcare infrastructure?

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03

startups

Tech/Software
Ecommerce
Services
Mobility

Hardly any other entrepreneurial activity is as complex as founding a start-up. Many decisions have to be made, some of the effects of which only become relevant years later. This is particularly true in the tax sector.
With our combined expertise in tax and corporate law, we are in an excellent position to provide our clients with strategic and operational support right from the start.

As an example, here are some of the relevant issues for start-ups:

Company structure:

Which type of company is the most advantageous for tax purposes (e.g. GmbH, UG, AG, sole proprietorship)?
How does the choice of legal form affect the taxation of profits and losses?
Are there any exemptions or benefits for startups in terms of sales tax?

Research and Development (R & D):

Are there tax incentives for R&D activities?
How can R&D costs be claimed for tax purposes?

Employee Involvement:

How are employee shareholdings treated for tax purposes?
Are there tax benefits for employee participation programs?

International expansion:

How are international business activities treated for tax purposes?

Tax audit and compliance:

How can start-ups prepare for tax audits?
Which compliance requirements must be met?

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04

Federations & associations

Federations
Associations
Political organizations
Elected representatives
trusts

Federations and associations differ significantly from companies due to their economic nature. It is therefore important to take this into account structurally and for tax purposes as well.
Since the beginning, we have been supporting various organizations and people from this sector. It is particularly important to us and a great honor to support them in their work with our expertise and experience.

The following are some of the recurring questions from the area of foundations and associations:

Nonprofit status:

How does the association obtain and obtain charitable status?
Which activities are charitable and which could jeopardize the status?

Tax breaks:

What tax breaks are available to nonprofit organizations?
How can donations be claimed for tax purposes?

Sales tax:

When are the activities of the association subject to sales tax?
Are there any exceptions or exemptions from sales tax?

Donation receipts:

How are donation receipts correctly issued and documented?
What information must be included on donation receipts? How is UBIT calculated and paid?

Taxes for events:

How is income from events treated for tax purposes?
Are there any allowances or regulations for charitable events? International activities:

Wealth Management Taxes:

How are assets and investments treated for tax purposes?
Are there any asset management restrictions for non-profit organizations?

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