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When selling a GmbH & Co. KG, tax structures have a significant impact on the purchase price. Knowing the effects allows you to leverage your negotiating power and increase the economic value.

If a real estate GmbH sells more than three properties in three years, this is considered commercial trading. The BFH specifies that sustainability is not relevant in this case for corporations.

The Cologne Fiscal Court classifies an earn-out linked to the managing director's activities not as a capital gain but as wages – with significant tax consequences for both the seller and the buyer.

Constructive dividends pose high tax risks for German limited liability companies (“GmbH”) with foreign shareholders. What is particularly important now in terms of performance relationships within the group.

Reporting obligations pursuant to Art. 138 of the German General Tax Code (“AO”) are often underestimated – but they are becoming an increasingly important focus during tax audits. What companies need to pay particular …

If succession within the family is not possible, a sale or management buyout are viable alternatives. Early planning and close coordination of legal, tax, and structural issues are crucial.

Growing family businesses often encounter structural friction. Only when corporate law, tax structures, and ownership issues are considered together can the model remain viable in the long term.