What can you expect from us?

Transcription

1 Tax Law

2 Our tax expertise Tax legislation touches every area of life and law. Regardless of exactly how it impacts on you or your business, expert advice is essential. This applies in particular to company formations, tax planning and optimisation at national or international level, group restructuring and changes of business purpose. Other areas where professional tax guidance is crucial include due diligence for transactions, company reconstruction projects, asset succession and corporate succession, developing and designing financial products, all types of investments and contracts, as well as not-for-profit organisations. With our background in commercial law, we can offer our clients comprehensive advice on all matters relating to national and international tax legislation. In addition to the required legal skills, our close ties with the markets combined with our extensive practical experience makes us ideally equipped to provide realistic, reliable advice that takes economic factors into account. Our clients include midsize companies, large national and international enterprises, corporate groups and investors. The majority of these client relationships extend over many years. We also advise board members, managing partners and high net worth individuals on tax matters.

3 What can you expect from us? Experienced tax partners advise you personally. We do not delegate problem resolution to secondor third-level staff. Your satisfaction is assured through high-calibre, enthusiastic partners and team members, fast communication and a non-bureaucratic organisational structure. Our strengths derive from an in-depth understanding of the business environment, which means that we can advise on any tax-related matter across the complete spectrum of corporate activity and assist with court proceedings. A key feature of our Tax Law practice is that our tax experts are also proficient in other legal areas that touch on tax law, allowing them to provide advice on matters such as corporate law, conversion law, mergers & acquisitions, real estate transactions, succession and assets, and structuring of products, all from a single source.

4 For growing success Corporate success is all about leveraging market insights and translating ideas into reality, backed by maximum legal confidence. With its strong, trust-based client relationships, extensive presence and highly qualified advice, CMS Hasche Sigle can help you achieve your objectives. More than 600 lawyers, tax consultants and notaries advise clients ranging from mid-sized companies to major groups on all aspects of national and international commercial law. Over 2,800 lawyers across 45 international CMS offices in 30 countries plus nine offices in Germany deliver consistent, top-quality service, enabling seamless management of crossborder projects. In addition to our specialist legal expertise, you can rely on our in-depth knowledge of individual industries.

5 How we can help you Advice on: Forming, managing, acquiring, selling, reorganising and winding up companies and partnerships, other enterprises and not-for-profit organisations Comprehensive transactional tax advice for corporates and private equity firms, including tax due diligence and structuring of transactions, as well as reviewing and drawing up tax clauses in contracts National and international tax planning and optimisation for German and international clients Corporate succession and probate planning, including international probate cases Developing and designing new financial and investment products Taxation of securities and loan transactions Investing in real estate, financing real estate projects and letting movables and real estate Providing legal support during tax inspections and representation in fiscal court proceedings Working with governmental and semi-governmental institutions Support for family offices and trusts Transfer pricing As well as acting in an advisory capacity, we represent our clients in disputes with the revenue authorities both prior to in-court disputes and before tax tribunals.

6 Your Contacts Berlin CMS Hasche Sigle, Lennéstraße 7, Berlin, Germany Frankfurt CMS Hasche Sigle, Barckhausstraße 12 16, Frankfurt, Germany Jesko Nobiling T F E jesko.nobiling@cms-hs.com Main focus: Tax and corporate law advice on national and international mergers & acquisitions and restructuring projects, real estate transactions, corporate taxation and corporate reorganisations Dr Thomas Link T F E thomas.link@cms-hs.com Main focus: Tax and corporate law advice on national and international acquisitions and restructuring projects, structured finance and real estate transactions Dr Wolf-Georg Freiherr v. Rechenberg T F E wolf-georg.vonrechenberg@cms-hs.com Main focus: German and international tax law, reorganisation law, owner-managed companies and corporate succession Hamburg CMS Hasche Sigle, Stadthausbrücke 1 3, Hamburg, Germany Dr Heino Büsching T F E heino.buesching@cms-hs.com Düsseldorf CMS Hasche Sigle, Breite Straße 3, Düsseldorf, Germany Main focus: Mergers & acquisitions, restructuring, employee profit-sharing schemes, tax planning, national and international corporate taxation law and fiscal court proceedings Thomas Gerdel, LL. M. T F E thomas.gerdel@cms-hs.com Main focus: German and international tax law, reorganisation tax law, value added tax law, tax due diligence, inheritance and gift tax Thomas May Lawyer T F E thomas.may@cms-hs.com Leipzig CMS Hasche Sigle, Augustusplatz 9, Leipzig, Germany Rolf-Christian Stratz Lawyer T F E rolf.stratz@cms-hs.com Main focus: Mergers & acquisitions, reorganisation law Main focus: International tax law, owner managed companies and succession, inheritance and gift tax, criminal tax law

7 Your Contacts Munich CMS Hasche Sigle, Nymphenburger Straße 12, Munich, Germany Stuttgart CMS GmbH Steuerberatungsgesellschaft, Schöttlestraße 8, Stuttgart, Germany Dr Gerd Seeliger T F E gerd.seeliger@cms-hs.com Main focus: Tax planning and design, reorganisation law, company restructuring, international tax law, reorganisation tax law Hans-Hermann Bühl Chartered accountant / tax consultant T F E hans-hermann.buehl@cms-hs.com Main focus: tax optimisation strategies through legal form, detailed aspects of commercial and tax balance sheets, company valuation, financial and tax due diligence Prof. Dr Angelika Thies Tax consultant T F E angelika.thies@cms-hs.com Main focus: Corporate transactions, including tax due diligence and structuring; reorganisation of corporate groups; private equity; real estate transactions; international tax law; tax planning and design advice Dr Kurt Gratz Chartered accountant / tax consultant T F E kurt.gratz@cms-hs.com Main focus: Mergers & acquisitions, corporate restructuring, tax planning and design advice e.g. for wealthy individuals and their family offices Stuttgart CMS Hasche Sigle, Schöttlestraße 8, Stuttgart, Germany Dr Björn Demuth T F E bjoern.demuth@cms-hs.com Roland Wutzke Tax consultant T F E roland.wutzke@cms-hs.com Main focus: Corporate transactions, reorganisation tax law, real estate transactions Main focus: Corporate succession and inheritance tax with private client business, serving wealthy families and familiy offices; value added tax, international tax and compliance systems (including voluntary disclosures)

8 CMS Hasche Sigle is one of the leading commercial law firms. More than 600 lawyers serve their clients in nine major German commercial centres as well as in Brussels, Moscow and Shanghai. CMS Hasche Sigle is a member of CMS Legal Services EEIG, a European Economic Interest Grouping that coordinates an organisation of independent member firms. CMS Legal Services EEIG provides no client services. Such services are solely provided by the member firms in their respective jurisdictions. In certain circumstances, CMS is used as a brand or business name of, or to refer to, some or all of the member firms or their offices. CMS Legal Services EEIG and its member firms are legally distinct and separate entities. They do not have, and nothing contained herein shall be construed to place these entities in, the relationship of parents, subsidiaries, agents, partners or joint ventures. No member firm has any authority (actual, apparent, implied or otherwise) to bind CMS Legal Services EEIG or any other member firm in any manner whatsoever. CMS member firms are: CMS Adonnino Ascoli & Cavasola Scamoni (Italy); CMS Albiñana & Suárez de Lezo (Spain); CMS Bureau Francis Lefebvre S.E.L.A.F.A. (France); CMS Cameron McKenna LLP (UK); CMS DeBacker SCRL/CVBA (Belgium); CMS Derks Star Busmann N.V. (The Netherlands); CMS von Erlach Henrici Ltd (Switzerland); CMS Hasche Sigle, Partnerschaft von Rechtsanwälten und Steuerberatern mbb (Germany); CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH (Austria) and CMS Rui Pena, Arnaut & Associados RL (Portugal). CMS Hasche Sigle (November 2013) CMS offices and associated offices: Aberdeen, Algiers, Amsterdam, Antwerp, Barcelona, Beijing, Belgrade, Berlin, Bratislava, Bristol, Brussels, Bucharest, Budapest, Casablanca, Cologne, Dresden, Dubai, Düsseldorf, Edinburgh, Frankfurt, Hamburg, Istanbul, Kyiv, Leipzig, Lisbon, Ljubljana, London, Luxembourg, Lyon, Madrid, Mexico City, Milan, Moscow, Munich, Paris, Prague, Rio de Janeiro, Rome, Sarajevo, Seville, Shanghai, Sofia, Strasbourg, Stuttgart, Tirana, Utrecht, Vienna, Warsaw, Zagreb and Zurich. The sole purpose of this publication is to provide information about specific topics. It makes no claims to completeness and does not constitute legal advice. The information it contains is no substitute for specific legal advice. If you have any queries regarding the issues raised or other legal topics, please get in touch with your usual contact at CMS Hasche Sigle or the publisher of this document. CMS Hasche Sigle Partnerschaft von Rechtsanwälten und Steuerberatern mbb, registered office: Berlin (Charlottenburg District Court, PR 316 B), list of partners: s. website.