Law, tax and structure in harmony
Clearly structured. Designed for the long term.
The regulation of business succession is one of the most important entrepreneurial decisions. If it is handled without proper planning or too late, it can lead to family conflicts, economic risks and the loss of entrepreneurial value. Early, structured succession planning during the entrepreneur’s lifetime creates clarity, ensures business continuity and safeguards jobs.
Facts+ supports entrepreneurs and entrepreneurial families in all aspects of business succession — legally, tax-wise and strategically. Together, we develop robust succession criteria and review all available options: from intra-family transfers and structured participation models to the (partial) sale of the business.
The focus is always on securing the entrepreneur’s and the family’s financial position, ensuring feasibility within existing corporate law structures, and achieving tax-efficient solutions. We also take inheritance law implications and international aspects into account at an early stage and in a holistic manner.
Key Areas of Expertise
• Drafting and amendment of shareholders’ agreements, as well as advice on legal form and corporate structures.
• Advisory services on family holding structures and family constitutions.
• Legal and tax support for intra-family transfers during the entrepreneur’s lifetime (advance succession planning).
• Business succession upon death.
• Restructuring measures to prepare for succession with a focus on tax optimization.
• Use of gift and inheritance tax exemptions and relief provisions.
• Avoidance of double taxation in international structures.
• Foundations as instruments for business succession.
• Drafting of entrepreneurs’ wills, inheritance agreements, waivers of compulsory shares and estate settlements.
• Business valuations, in particular for gift and inheritance tax purposes.
• Advisory services on the full or partial sale of a business.
