Most business transfers do not fail due to lack of intent, but due to insufficient preparation.
Tax relief rules apply only under specific conditions, valuations become critical under time pressure, and family dynamics can complicate the process if not structured early.
We advise both sellers and successors with the understanding that business succession is not a single event, but a process that begins years before the actual transfer.
Before any transfer is structured, it must be clear what is being transferred.
We analyse the existing structure, identify risks and opportunities, and develop a realistic roadmap for the succession process.
Whether by gift, anticipated inheritance, sale or a combination — the chosen structure has immediate tax implications for all parties involved.
We assess the applicability of inheritance tax reliefs, allowances, deferral options and income tax consequences in their overall effect.
This decision is often made too early and without a full analysis.We evaluate both options from the perspective of all parties involved and recommend the structure that minimises the overall tax burden of the transaction.
Transfers within the family benefit from specific tax privileges — but only if the relevant conditions are met.
Holding periods, payroll requirements and the interaction between gift and income tax rules require careful structuring.
We design transfer structures that make full use of available reliefs while ensuring long-term stability.
When succession is implemented through internal management, specific structuring and financing questions arise.
We support MBO transactions from initial structuring through to closing, ensuring a clear and tax-efficient setup for all parties involved.
Independent of a specific succession process, early structuring of business assets creates significant advantages.
The use of allowances, family structures and staged transfers over time allows for efficient wealth transfer and reduces future tax exposure.
This part of the advisory should begin well before any concrete succession decision is made.
