Tax optimisation in business acquisitions
The structuring of corporate transactions is characterised by increasing complexity. For example, for the optimum structuring of corporate acquisitions, mergers or joint ventures, numerous company law and liability law aspects are to be observed. Above and beyond that, special demands are made on structuring if the parties to the transaction are not based in the same country or a group of companies is involved which maintains independent legal units in various countries.
Often tax law aspects are at the forefront as regards the design of the target structure. Our tax experts can at the same time assist you in making systematic use of tax reductions and exemptions.
One tool for this is what is referred to as the tax structure memo by means of which you can deduce a recommendation for the tax-related target structure.
The tax structure memo analyses, among other things:
- the deductibility of incidental transaction costs and financing expenses
- the depreciation possibilities
- the real estate transfer tax aspects
- compliance with the provisions on external financing of shareholders
- the effects of the interest barrier
- the preservation of loss carryovers
- the special features of the problem area of restructuring profit