What the service includes
Most tax disputes can be prevented at the planning stage. The structure of a transaction, the choice of tax regime and the contract terms directly affect the tax burden and the risk of future claims.
We advise on specific transactions and on the overall tax structure of a business, including international matters such as CFCs, currency control and tax residency.
Clients often come to us before an M&A transaction or the restructuring of a group of companies. What matters here is to assess not only the immediate saving but also how the structure will look to the tax authority several years on. We separately analyse counterparties when large contracts are being concluded, so as to meet the due diligence requirements and avoid creating grounds for denial of deductions in future. Our recommendations take account of the actual practice of the client’s local tax inspectorate, not only the letter of the law.
What the service includes:
Who it is for
The situations clients most often bring to us on this topic.
How we work
A fixed fee and a clear plan of action, agreed before work begins. The timeframes below are indicative and depend on the complexity of the case.
Reviewing the situation
We study the current structure of the business or the planned transaction from the standpoint of its tax consequences. Timeframe: 1-3 days.
Risk assessment
We identify the specific risks and the lawful ways of minimising them. Timeframe: 3-10 days.
Recommendations
We provide a written opinion with specific steps: not general advice but a plan that fits your situation. Timeframe: 3-10 days.
Implementation support
Where necessary, we support the implementation of the recommendations, from documentation to dealings with the tax authority. Timeframe: as needed.
What you will need at the start
We confirm the exact list for your situation at the consultation. This is a guide so that you arrive at the first meeting prepared.
Key figures
Experience in this practice area specifically, not in practice as a whole.
Common mistakes
Seeking advice only once a dispute arises. People turn to a tax adviser only when a dispute with the inspectorate has already begun. Yet if the structure of transactions and contracts is analysed in advance, most risks can be removed at the planning stage, when there is far more room to manoeuvre.
Relying on outdated optimisation schemes. A business keeps using structuring schemes that were acceptable a few years ago without checking that the practice of the Federal Tax Service and the courts has since changed. The risk of additional assessments builds up unnoticed and only comes to light in an audit.
Recommendations without implementation support. The company receives a one-off written opinion and implements it on its own, without agreeing with a lawyer how the contracts and primary documents are actually drawn up. Practice then diverges from the recommendation and the opinion loses its protective force.
What you get
A written opinion with a risk assessment. The client receives a document setting out the tax consequences and the level of risk for each structuring option.
Specific recommendations on the structure. A clear set of steps: how to document the transaction, which tax regime to choose and which terms to include in the contract.
Vetted counterparties and contracts. The transaction documents are brought into line with the requirements of due diligence.
Support during implementation. The recommendations do not stay on paper: our lawyers take part in putting the structure in place and fine-tuning the contracts.
Related
Frequently asked questions
How does tax consulting differ from accounting advice?+
An accountant deals with day-to-day bookkeeping. We deal with the legal structure of a transaction or business and its tax consequences, including the case law on contentious issues.
Can I get advice on a one-off transaction without becoming a regular client?+
Yes. One-off consultations on a specific transaction are a standard way of working.
Do you handle international taxation issues?+
Yes, including CFCs, currency control and the structuring of assets in line with the requirements of several jurisdictions.
Do you provide a written opinion after the consultation?+
Yes. On request we prepare a written opinion with specific recommendations, which can also serve to support your position in a future dispute.
How does tax consulting differ from the work of an in-house accountant?+
An accountant maintains day-to-day records and reporting, while a tax adviser assesses the structure of the business and its transactions in terms of risk and case law. The two roles complement rather than replace each other.
Can the same lawyer who prepared the recommendation defend the company if the tax authority disagrees with it?+
Yes, and this significantly improves the quality of the defence, because the lawyer who built the structure understands its logic better than an outside specialist and knows which documents to rely on in a dispute with the inspectorate.