Due to the density of legal regulations nearly all financially relevant decisions require an examination of the tax consequences before the operation.

In spite of the fact that tax consideration alone should never induce any business or other asset-related decision, the understanding of fiscal effects or their minimizing is essential.
Even on the domestic level the consequences of revenue tax (income, trade, corporate income tax), transfer tax (sales, land transfer tax etc.) as well as property tax (gift, estate and real property tax) have to be considered.

As soon as international aspects become relevant, new problems related to foreign national laws, to the corollaries of double taxation agreements and to the German legislation on external tax relations arise.

The peculiarities of the European law and transfer prices in cross-border transactions can additionally influence strategic decisions.


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