Wealth succession in practice - Part II

The first part of the article (RFamU 2023, 313) discussed the analysis of the status quo (factual, legal and tax analysis) and, by way of introduction, the development of optimization approaches for private assets. This second part provides an overview of asset succession through a family partnership as well as structuring approaches in business assets, taking into account aspects of global mobility of shareholders. Based on this, the development of an optimization solution is discussed. Here, a differentiation is made between internal and external lines of action. Finally, the practical implementation of the optimization solution is described. The article concludes with an outlook on follow-up consulting in the successor mandate.