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 […]

Tax trap pension commitment

| Pension plan | The pension plan concept of the pension commitment has been recommended by many tax advisors in order to reduce taxes and increase liquidity in the company. However, this commitment can lead to coverage gaps in the company. Experts estimate that more than 90 percent of all GmbH managing directors have been […]

Tax and liquidity gifts 2007

Trust foundation as a progressive and flexible solution Almost completely unnoticed by the entire 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 details are only now becoming known to the public step by step. Experts and […]

In the right shape

Those who protect themselves with the help of foundations can save money. Trust foundations or foundations with legal capacity come into question. It is not only for very wealthy business people that setting up a foundation can be worthwhile. It is also possible for owners of medium-sized companies to work for their own charitable trust […]

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 […]

Only those who advise well are well protected

Customers have the option to waive consultation and documentation. Sample protocols note this option. But this advice is controversial and should be implemented only in exceptional cases. With sample protocol authors, the clause “The customer expressly waives consultation and documentation” is often offered. These providers include, for example, software manufacturers (also with advertising about alleged […]

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 […]

Doubling of tax benefits for middle-class married couples

Johannes Fiala and Frank M. Strobelt Medium-sized entrepreneurs are currently facing a whole host of problems for which they urgently need efficient solutions. The authors describe why foundations can answer a multitude of individual questions at once. Red. For many medium-sized companies, the topic of “foundations” was taboo until a few years ago and was […]