Taxation consultancy

Here, we offer you an overview over our areas of activity concerning tax consulting.

Tax returns

Tax returns

We will prepare for you all commercial or private tax returns for companies, partners, sole proprietors, freelancers, associations and foundations as well as for private individuals. According to the legal regulations and the needs of our clients, we will undertake for you:Preparation of tax returns (trade income tax, sales tax, income tax)

  • Calculation of prospective income tax burden/planned calculation
  • Preparation of inheritance tax returns and gift tax returns
  • Applications for the adjustment of tax prepayments
  • Preparation of tax returns for expatriates (Inbound/Outbound)
  • Consulting and support in matters with foreign assignments
  • Preparation of tax returns in consideration of Double Tax Treaties
Counsel in taxation issues

Counsel in taxation issues

Our experienced attorneys and tax lawyers will advise and represent you proficiently in problems concerning tax matters. We represent in the following in the following areas:

  • Out-of-court matters (appeal against a tax assessment and other administrative acts of the tax authorities)
  • Judicial matters before the finance courts and the Federal Finance Court
  • Representation in the procedures of administrative offences and the law regarding fiscal offences
Tax Planning

Tax Planning

As a team of tax consultants, accountants, business economists and attorneys, MerzArnoldWüpper presents you with an experienced, capable team. Based on the situation and your individual needs, we support you as consultants, who especially recognize the tax and economical problems and find the perfect solutions for you.

Our services in the area of planned tax consultancy encompass in detail:

  • Audit and evaluation of the tax consequences of private or business decisions (e.g. business concepts, choice of legal forms, investments in real estate)
  • Development and audit of possible varieties of tax design of partnerships, corporations, associations and private individuals
  • Consulting in the area of international tax law , taxation planning of international business connections and double tax treaties
  • Planning of ideal arrangements for taxation consequences, e.g. for inclusion of evaluations and accounting
  • Development of strategies for the planning of individual and business succession (e.g. for the use of the succession as foundation)
  • Tax consulting for charitable institutions (e.g. foundations and clubs as well as associations)
  • Supervision and consulting regarding tax audits and other measures of the tax authorities
Taxation of international networks and issues

Taxation of international networks and issues (international tax law)

MerzArnoldWüpper consists of a capable and internationally experienced team of highly qualified colleagues. Our tax lawyers are used to working on international issues. They are happy to advise and represent you in questions concerning international matters and specific questions about international tax law. Our services in this area include in particular:

  • Double Tax Treaties between Germany and non-EU-member states (so called Drittstaaten) and the USA (avoidance of double and Minder taxation)
  • Foreign assignments and expatriates (Advice concerning aspects employment law and tax law, e.g. designing of a contract, consequences for the wage tax and social insurance, consideration of relevant double tax treaties)
  • Tax consulting of payroll accounting of employees sent to Germany
  • Tax consulting of payroll accounting of German employees sent abroad
  • Procedures for input tax rewards in the member states of the EU
  • Support in determining the adequacy of transfer prices between connected companies
  • Documentation of transfer price determinations
  • Splitting of profits when there are permanent establishments abroad and in the inland
  • Taxation of German investors abroad (Outbound Investments)
  • Taxation of foreign investors in Germany (Inbound Investments)
  • Consideration of profits and losses of inbound income
  • Assistance in choosing a European legal form, e.g. a Ltd. (information on the advantages and disadvantages of each particular legal form, as well as the taking over the formal requirements)
  • Support by the foundation of subsidiary companies abroad (e.g. in Ireland, the United Kingdom, or in the United States)
  • Consulting and support in matters of the US tax law in cooperation with US law firms
Share valuations for tax purposes

Share valuations for tax purposes

The share value is a derived going concern value. This is important if unlisted shares in domestic capital companies (GmbH, AG) are acquired by inheritance or by donation. The shares in joint stock corporations are valued at the price at which they are admitted to the official market, to the regulated market or to the regulated unofficial market. GmbH shares or equities that are not listed on the capital market are valued at the so-called "mean value". The mean value represents the market value. The method applied here is referred to as a share valuation. As part of tax assessments for shares in capital companies (GmbH, AG), we offer the following services:

  • Performance of share valuation for the purposes of income tax or inheritance tax
  • Creative advice prior to upcoming valuations (e.g. with regards to any plans for gratuitous transfers/gifts)
  • Advice relating to inheritance planning
Taxation of non-profit organisations and foundations

Taxation of non-profit organisations and foundations

A multitude of rules and special regulations governing the taxation of foundations and associations exist that should be known to the representatives of the foundations and associations. Regarding the Law of Taxation of Associations and Foundations, we offer you the following services:

  • Possible plans in connection with foundations affiliated with a company
  • Consulting on donations for charitable causes (determination of the maximum deduction rate and consequences for the income tax burden)
  • Peculiarities for the corporate income tax and the sales tax of associations and foundations
  • Preparation of audit trails for the application of funds for charitable associations and foundations according to § 63 of the General Fiscal Law (§ 63 Abgabenordnung/AO)
  • Preferential treatment not liable to taxation
  • Non-taxable activities and the building of reserves
  • Commercial activities
  • Determination of income and terms of taxation
  • Sales tax
  • Wage tax (e.g. establishing the border to self-employment)
  • Other taxes (e.g. real estate tax, succession tax, property tax, et. al.)
  • Supervision by audits of the tax authorities
  • Duties of publicity, registration and the filing of tax returns

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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