The size of business groups and the necessity to simplify them, the question of new acquisitions and alliances, consolidations and spin-offs, centralization and decentralization, change of the legal form and shift in the line of business at home and abroad - there are a number of business decisions which bring about problems related to reorganization tax law.

Commercial and strategic considerations often precede any structural changes - tax analyses in the majority of cases incite the choice of specific means to avoid unnecessary tax burden or to make additional use of fiscal effects.

In order to avoid serious financial consequences it is frequently necessary to contact the supervisory authority for fiscal matters (Finanzverwaltung) and obtain certain information in advance.
Understanding the authorities' attitudes and their operational scope, experience with the officers in question and their fields of responsibility are indispensable.

Proper assistance of an experienced consultant can have a decisive, positive influence on the financial success of an enterprise


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