Trust foundation allows medium-sized companies flexible succession planning

The dual foundation is a smart one for business succession and retirement planning. In this case, the shareholder-managing director of a GmbH transfers a large part of the company shares without voting rights and tax-neutrally to a charitable trust foundation. The remaining GmbH shares, equipped with voting and profit participation rights, are transferred to a […]

The trust foundation offers attractive advantages

You read and hear quite a lot about foundations in the media at the moment. For outsiders, it is not comprehensible at first glance that the charitable trust foundation in particular offers attractive benefits and efficient solutions to acute problems for citizens. The state explicitly acknowledges the commitment of donors with generous tax breaks and […]

The charitable trust foundation

By Johannes Fiala & Frank M. Strobelt Effective solutions for medium-sized entrepreneurs – especially in the case of liquidity bottlenecks and inheritance law Almost completely unnoticed by the general public, a fundamental reform of the inheritance and gift tax is imminent in 2007. This is like a time bomb for the entire middle class, because […]

The trust foundation offers attractive advantages

Author: Kanzlei Dr. Johannes Fiala Published on: 27.07.2007 at 08:57 You read and hear quite a lot about foundations in the media at the moment. For outsiders, it is not comprehensible at first glance that the charitable trust foundation in particular offers attractive benefits and efficient solutions to acute problems for citizens. The state explicitly […]

Tax-neutral settlement of pension commitments in combination with an own charitable trust foundation

*by Dr. Johannes Fiala, lawyer (Munich), mediator (Univ.), MBA Financial Services (Univ.Wales), MM (Univ.), certified financial and investment advisor (A.F.A.), lecturer for civil and insurance law (BA Heidenheim, Univ. of Cooperative Education), banker (www.fiala.de) and Andreas M. Bosl, management consultant (Pöcking/Starnberg) Managing Director of Mittelstands- Strategie-Beratung GmbH and owner of MBD Mittelstands-Beratungs-Dienst e.K. (www.mbdbav. de) […]

Inheritance is becoming more expensive: Trust foundation as a progressive and flexible solution for doctors

Johannes Fiala, Frank M. Strobelt Medium-sized entrepreneurs – including many doctors, dentists and pharmacists – are currently facing a variety of problems for which they urgently need efficient solutions: According to calculations by the Institute for SME Research, over 300,000 family businesses are facing a change of ownership in the next few years. It is […]

Trust foundation as a progressive and flexible solution for medium-sized businesses

Dr. Johannes Fiala, Senior Partner of Fiala, Freisleben & Weber, Tax Consultant, Certified Public Accountant, Lawyer, Patent Attorney, Mediator, Munich Frank M. Strobelt, Managing Director of Gesellschaft für Stiftungsförderung e.V. (GfS) Further information: www.fiala.de, www.stifter.org. According to calculations by the Institute for Research on Small and Medium-Sized Businesses, more than 300,000 family businesses are facing […]

Trust foundation as a progressive and flexible solution for dentists

Doubling of tax benefits for married couples by RA Dr. Johannes Fiala* and Frank M. Strobelt** MUNICH/BERLIN – Medium-sized entrepreneurs, including many physicians, dentists and pharmacists, are currently facing a multitude of problems for which efficient solutions are urgently needed. According to calculations by the Institute for Research on Small and Medium-Sized Businesses, more than […]

Company pension scheme (bAV) and working time account models (ZWK) – No asset protection in the event of insolvency of the company through trust/CTA models

*by Dr. Johannes Fiala, lawyer (Munich), mediator (Univ.), MBA Financial Services (Univ.Wales), MM (Univ.), certified financial and investment advisor (A.F.A.), EC expert (C.I.F.E.), lecturer for civil and insurance law (Univ. of Cooperative Education), banker (www.fiala.de) and Peter A. Schramm, actuary DAV (Diethardt), graduate mathematician (Univ.), expert for actuarial mathematics, publicly appointed and sworn by the […]