Inheritance tax and business succession before tax creates liquidity pressure.

Client benefit

Concrete client benefits.

• Tax exposure and liquidity need become visible before inheritance or gift.
• Business relief can be reviewed rather than assumed.
• Family governance can prevent conflicts between active and passive family members.
• Foundation or family-pool structures can be compared with direct transfers.
• Kanzlei Meyers & Partner AG coordinates valuation, tax and implementation documentation.

Tax classification.

German inheritance and gift tax relief for business assets depends on valuation, eligible assets, administrative assets, financial assets, wage-sum rules, holding periods and continued business activity.

• Business valuation and tax balance-sheet data.
• Administrative assets and financial asset thresholds.
• Regular and optional relief regimes.
• Wage-sum and retention periods.
• Gift tax, inheritance tax and foundation interface.

Ongoing succession administration.

After transfer, relief conditions, holding periods, wage sums, distributions and family governance must be monitored.

• Holding-period and wage-sum monitoring.
• Family governance and distribution decisions.
• Liquidity planning for tax and compulsory portions.
• Annual update of asset composition and valuations.

Set-up and implementation process.

• Inventory assets, companies and family goals.
• Prepare valuation and relief analysis.
• Model transfer alternatives and tax burden.
• Coordinate wills, gifts, family pool or foundation instruments.
• Set up monitoring after transfer.

Typical mistakes.

• Business relief is assumed without asset classification.
• Financial assets and administrative assets are reviewed too late.
• Liquidity for tax and compulsory portions is not planned.
• Family governance is left to informal agreements.
• Holding-period violations occur after the transfer.

What Kanzlei Meyers & Partner AG delivers.

• Inheritance and gift tax burden calculation.
• Valuation and relief eligibility memo.
• Transfer and liquidity plan.
• Family governance and document checklist.
• Foundation or family-pool comparison.
• Post-transfer monitoring calendar.

Documents for the first review.

• Company accounts and asset lists.
• Shareholder and family overview.
• Prior gifts and inheritance-tax values.
• Real estate and financing documents.
• Wills, marriage contracts and family agreements.
• Liquidity and insurance information.

Result of the initial consultation.

The first review ends with a documented decision file: target structure, tax assumptions, exclusion points, implementation sequence, document list and clear next steps.

• Decision matrix with recommended structure and rejected alternatives.
• Tax and compliance workstream with open points, deadlines and responsible parties.
• Implementation plan for entity formation, banking, governance and ongoing administration.

Legal position and limits.

Relief is not automatic and can be lost after transfer. The analysis must be updated when asset composition, payroll, ownership or family facts change.

Frequently asked questions.

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