Legal consultancy

In this area, we offer you an overview over our activities concerning legal consulting. For further information, you may click on one of the following terms:

Tax law

Tax law

In the area of tax law, we advise and represent you in questions and problems concerning the following:

  • Choice of legal form (joint stock company – Aktiengesellschaft/AG, limited liability company – Gesellschaft mit beschränkter Haftung/GmbH, general partnership – Offene Handelsgesellschaft/OHG, et. al.)
  • Tax Planning concerning acquisitons
  • Tax Planning for capital gains, financial investments and asset formation
  • (Anticipated) succession in the field of companies and assets
  • Transferal of real estate, incurred accessions tax
  • Tax assessment of prenuptial agreements
  • Audit
  • Representation in opposition proceedings against the tax authorities and judicial matters before the financial courts
  • Employer and wage tax
  • Law of customs
  • Planning alternatives regarding the optimization of taxes in business and private areas

Choice of legal form (joint stock company – Aktiengesellschaft/AG, limited liability company – Gesellschaft mit beschränkter Haftung/GmbH, general partnership – Offene Handelsgesellschaft/OHG, et. al.)
    Tax Planning concerning acquisitons
    Tax Planning for capital gains, financial investments and asset formation
    (Anticipated) succession in the field of companies and assets
    Transferal of real estate, incurred accessions tax
    Tax assessment of prenuptial agreements
    Audit
    Representation in opposition proceedings against the tax authorities and judicial matters before the financial courts
    Employer and wage tax
    Law of customs
    Planning alternatives regarding the optimization of taxes in business and private areas

Furthermore, we have independent departments for the following areas:

  • Balances, annual financial statements, annex and management report, balance of trade surplus
  • Day-to-day accounting, payroll accounting
  • Tax returns for corporate tax, trade tax, sales tax
  • Income tax returns for entrepreneurs and private individuals
Law regarding fiscal offences

Law regarding fiscal offences

In the area of fiscal offences, we advise and represent you comprehensively regarding questions and problems concerning

  • Amended return as an exemption from penalties in order to eliminate problems with the law regarding fiscal offences in an early stadium
  • Tax fraud investigations (rights against tax fraud investigations)
  • Defense in criminal procedures concerning fiscal offences (clarification of problems concerning tax law, e.g. a tax estimation)
  • Bank secrecy and investigations of the tax fraud investigators (cases concerning banks, especially in Luxemburg, Austria, Switzerland and Liechtenstein)
  • Right to refuse testimony and the right to an attorney, rights as a witness
  • Measures against denunciation, anonymous complaints by begrudging persons
  • Consulting in regard to the Law of Amnesty (Amnestiegesetz/StraBEG), i.e. to the consequences of flawed motions
Law of succession and Law of inheritance tax

Law of succession and Law of inheritance tax

In the area of the law of succession and the Law of inheritance tax, we advise and represent you in regard to questions relating to

  • Planning of the succession
  • Legal status of the successor/legal succession
  • Liability of the successor
  • Legal portion
  • Planning of testaments regarding the ideal tax solution
  • Conditions/legacies
  • Common testament of married couples
  • Execution of a last will
  • Contract of succession
  • Administration of estates, execution and determination of the estate
  • Claims to legal portions and limitation of actions
  • Calculation about the inventory of the estate
  • Inheritance tax, accessions tax
International tax law

International tax law

In the area of international tax law, we advise and represent you comprehensively to questions regarding

  • Double tax treaties
  • Supervision of the foundation of subsidiary companies abroad, supervision on site in the inland by foreign shareholders
  • Foundation of companies abroad, e.g. in Ireland and in the United Kingdom
  • Choice of a European legal form, e.g a Limited
  • Transfer prices
  • Splitting of the profits in the case of permanent establishments abroad
  • Procedure for VAT reimbursement
  • Deployment
  • Legislation relating to external tax relations
Corporate law

Corporate law

In the area of corporate law, we advise and represent shareholders and companies comprehensively in regard to:

  • Negotiations and planning of contracts (e.g. drafting of foundations agreements for limited liability companies, employment contracts of managing directors, contract for the purpose of acquisitions)
  • Organisation of companies
  • Foundation and liquidation of companies
  • Exchange of shareholders
  • Rights of the shareholders against the respective company, against other shareholder or against company grouping
  • Acquisition and sale of shares
  • Choice of the legal form with regard to liability, taxes, capital procurement, employment law, organisation and profitability
  • Legislation of cooperative societies (eG)
  • Splitting up and liquidation of companies
  • Commercial balance sheets, profit and loss accounts, annex, management report
  • Liability e.g. during the foundation period, of the limited liability company before registration, or of the managing director of a limited liability company
  • Acquisition and due diligence in cooperation with our tax consultants and accountants
  • Advice concerning bankruptcy (management of crisis, protection of creditors, saving of the company and protection of the entrepreneurs)
  • Trade law and corporate law with its consequences for the all divisions of each company
  • Change of corporate form
  • Disclosure requirement/statutory reporting requirement
Stock corporation law

Stock corporation law

In the area of stock corporation law, we advise and represent you comprehensively in regard to questions relating to

  • Legal relations between the corporation and the shareholders
  • Foundation of a corporation (establishment of the articles of association, appointment of the supervisory board, foundation report and audit, notification and registration of the company to the trade register, branch offices, liabilities and post-formation acquisition)
  • Association limited by shares (KGaA)
  • Content of the articles of association, changes of the articles of association and coming into effect of the articles of association
  • Plurality/majority companies (Mehrheitsunternehmen)
  • Dependent and dominating companies with and without controlling agreement, power of performance and liability
  • Affiliation agreements (control agreements, contracts concerning the shifting of profits business management, profit pool, contracts concerning the shifting of parts of the profits, business leasing contracts and contracts for leasing operating facilities
  • Integrated/incorporated companies (Eingegliederte Gesellschaften)
  • Body of a company, their election, competences, responsibilities and liabilities
  • Organisation of annual general assembly and resolutions
  • Performance of mandates in the supervisory board
  • Assertion of claims for damages
  • Change of the joint stock company to other legal entities (merger, splitting up or change of legal form)
  • Liquidation and dissolution of a company
Law of associations and foundations

Law of associations and foundations

In the area of the Law of Associations and Foundations, we advise and represent companies, entrepreneurs, private individuals – testator (foundation by last will) and foundations of public authorities in regard to questions relating to

  • The establishment of foundations and associations (foundations which are dependent – fiduciary - without legal capacity – with legal capacity, family foundations, foundations of a responsible body of a company, foundations affiliated with companies, citizens’ foundations, community foundations, joint associations)
  • Tax advantages for founders (Law for Furtherance of Foundations – Stiftungsförderungsgesetz) for companies and private individuals, tax advantages (e.g. by exemption from tax on profits)
  • Cooperation with the board, the advisory board or board of trustees in accordance with the wishes of the founder
  • Planning and changes of the articles of association
  • Contact to the supervisory authorities of foundations and the finance authorities
  • Application procedure for acceptance by the supervisory authorities and the proper finance authorities
  • Changes of legal form (e.g. from a public law foundation to a private law foundation)
  • Legal consultancy of foundations, members of the board of directors and the founders
  • Liability, e.g. the liability of the association and its board of directors to third parties (contractual liability or liability for damages)
  • Contract law for foundations (limitations on liability, sponsor contracts, employment contracts, contracts for managing directors)
  • Contracts for sponsoring and support
  • Audit and reporting
  • Consulting to management of finances of foundations (reserves, estate and assets of the foundation, profits of regrouping of investments, profitable business concerns, business for special purposes)
  • Employment law for foundations (dissuasion, notice, compensation)
  • Legal and organisational consulting of foundations, charitable limited liability companies and associations
  • Consulting relating to last wills, planning of the legal estate
  • Settlement of the estate, execution of the last will
  • Inheritance law for founders (legal portion, provisional heir, reversionary heir, the foundation in a planned succession)
  • Planning of the legal estate
  • Tax law for foundations
  • Negotiations and arrangement of contracts with the trustee
  • Advice on fundraising (trust-foundations, acquisition of donations, mailings, marketing of estate, sponsoring, benefits)
  • Liquidation and bankruptcy
Employment law

Employment law

In the area of employment law, we advise and represent employers and employees in regard to questions concerning

  • The initiation of employment contracts
  • Planning and conclusion of employment contracts (short-term employment contracts, part-time employment contracts, partial retirement, vocational training contracts, free lance cooperations or agreements regarding probationary periods)
  • Remuneration and planning of remuneration systems
  • Rights and duties in existing employment contracts
  • Cancellation of employment contracts (dissuasion, cancellation (protection against dismissals), operational cancellations, compensation, bankruptcy, cancellation agreement)
  • Employment contracts with managing directors of limited liability companies (relationship of the position as body of the company to the employment contract, cancellation of the employment contract)
  • Personnel work in the business/company
  • Business retirement provisions
Social insurance law

Social insurance law

In the area of social insurance law, we advise and represent you comprehensively in questions regarding

  • Unemployment insurance
  • Health insurance (e.g. in filing procedures, opposition proceedings or in the granting of sickness benefits)
  • Pension fund (pension for reduction in earning capacity, old age pensions, surviving dependants’ pension)
  • Casualty insurance (e.g. in case of an accident at work, granting of benefits and insurance coverage)
  • Nursing care insurance (e.g. in the classification of the correct degree of care or the classification of the need of care)
  • Cases of deployment (inbound and outbound)
  • Expatriates, delegation or relocation of employees abroad (effects of the social insurance with regard to existing social insurance treaties with the other countries)

MAW Darmstadt
Tel.: 06151 38940

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MAW Bad Homburg
Tel.: 06172 855670

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MAW Frankfurt
Tel.: 069 97205055

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MAW Berlin
Tel.: 030  86208617

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