POELLATH advises entrepreneur on the compliance with tax obligations and asset investment

POELLATH provided comprehensive advice to an entrepreneur in the area of a voluntary self-disclosure for tax purposes and the investment of assets.

The voluntary self-disclosure was carried out through the extensive recording of facts going back several years, the legal assessment of these facts and the subsequent communication with the tax authorities. Due to foreign company shareholdings with different legal forms, the voluntary disclosure included topics such as the place of management and CFC taxation. Given the participation in an investment fund, the German Investment Tax Act (“Investmentsteuergesetz”) was also relevant.

After filing the voluntary disclosure, the shareholdings were restructured and a company transformation was carried out, as well as a share swap under German transformation tax law (“Umwandlungssteuerrecht”) taking into account foreign company law.

POELLATH advised the entrepreneur with the following team:

• Dr. Andreas Richter (partner, private clients & foundations, Berlin / Frankfurt aM)
• Erik Muscheites (counsel, private clients & foundations, Frankfurt aM)
• Nikola Hertel (associate, private clients & foundations, Berlin)