Steuerrecht

Those of our lawyers who specialised in tax law provide comprehensive advice on all questions of national and international tax legislation. As well as acting in an advisory capacity we represent our clients in disputes with the revenue authorities both prior to in-court disputes and before the tax tribunals.

Main focuses

Main focuses of our advisory work are

  • forming, managing, taking over, selling, reorganising and winding up limited companies and partnerships, other enterprises and non-profit making organisations
  • tax planning and optimisation for domestic and foreign clients with regard to national and international activities
  • corporate succession and probate planning, including international probate cases
  • developing and designing new financial products
  • conducting securities and loan transactions
  • investing in property, financing property projects and letting effects and property

In addition to that the CMS GmbH Steuerberatungsgesellschaft is available for tax-related issues. You can find additional main focuses below.

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    Corporate Transactions

    Many years of experience in the field means the specialists at CMS GmbH Steuerberatungsgesellschaft are well-equipped to carry out thorough due diligence. This involves extensive risk analysis followed by an assessment of the risk, enabling us to create the perfect solution for the planned transaction.

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    Corporate Succession

    At an early stage, we weigh up all the different succession scenarios based on your personal objectives. We then work with you to develop a bespoke succession solution. This avoids losing assets and rushed decisions that result in unwanted consequences.

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    Inheritance Tax Planning

    The German population has collectively generated huge amounts of private wealth that will at some point be passed on to the next generation. In most cases, wills are drawn up without taking tax implications into account – a serious oversight. Inheritance tax in Germany is between seven and 50 per cent of the bequeathed estate or lifetime gift.

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    Reorganising Company Structures

    Company structures often evolve over a long period of time and are further complicated by acquisitions. It is important to regularly assess these structures in the light of current circumstances and optimise them as required.

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    Specialist Tax Matters

    The comprehensive advisory work of CMS GmbH Steuerberatungsgesellschaft includes specialist tax matters across all areas of tax law.

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    Structuring of Real Estate Investments

    Right from the start, our advice is based on a long-term view and identifies the most advantageous tax structuring options. During the acquisition, we set up the appropriate acquisition structure and assist you with all property-related tax issues.

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    Tobias Schneider, Dipl.-Finanzwirt (FH)
    23/10/2017
    Tax Con­nect Flash | Ger­many | Con­sign­ment Stock - New...
    23/03/2018
    European Com­mis­sion con­firms pro­pos­als to tax the Di­git­al Eco­nomy
    On 21 March 2018, the European Com­mis­sion an­nounced that it is mov­ing ahead with pro­pos­als to im­ple­ment both a Dir­ect­ive on di­git­al per­man­ent es­tab­lish­ment (“di­git­al PE”) and an in­ter­im tar­geted turnover tax (the press re­lease is avail­able here).
    22 August 2017
    Green­field In­vest­ments in CEE 2017
    07/03/2018
    Leaked doc­u­ment re­veals EU pro­pos­als for tax­ing the Di­git­al Eco­nomy
    A leaked European Com­mis­sion doc­u­ment (dated 26 Feb­ru­ary 2018 and avail­able here) re­veals an in­sight in­to the EU’s in­ten­tions re­gard­ing tax­ing the di­git­al eco­nomy. The draft pro­pos­al notes there is a con­tinu­ing mis­match between where profits are taxed and value.
    Dr. Holger Kraft
    18/08/2017
    Deutsche Bucht off­shore wind farm achieves Fin­an­cial...
    05/03/2018
    EU pro­pos­als move ahead for a com­mon cor­por­ate tax base
    The pro­posed Com­mon Cor­por­ate Tax Base (“CCTB”) and Com­mon EU Con­sol­id­ated Cor­por­ate Tax Base (“CCCTB”) have been ap­proved by the EU’s Eco­nom­ics and Mon­et­ary Com­mit­tee (an­nounce­ment here). The European Par­lia­ment’s brief­ing from Septem­ber 2017 is avail­able.
    03/07/2017
    Over­view of Tax Re­forms in CEE 2015 - 2017
    01/02/2018
    Cap­it­al gains on crypto­cur­ren­cies: what hap­pens un­der the Bel­gian...
    Crypto­cur­ren­cies have re­cently at­trac­ted a lot of at­ten­tion, with many in­vestors seek­ing to be­ne­fit from this new trend. Be­ing a re­cent phe­nomen­on, crypto­cur­ren­cies are not yet sub­ject to spe­cif­ic rules in Bel­gi­um.
    29/03/2017
    Tax Con­nect Flash | Ger­many | Roy­alty re­stric­tions:...
    30/01/2018
    Bit­coin tax­a­tion in France
    An un­pre­ced­en­ted fin­an­cial phe­nomen­on, vari­ations in the price of bit­coin raise many ques­tions about the tax treat­ment of profits and losses gen­er­ated by in­vestors.   Bit­coin is a vir­tu­al cur­rency (or crypto­cur­rency) cre­ated in 2009.
    15/12/2017
    Mone­g­asque Law Re­form Sim­pli­fies In­ter­na­tion­al Es­tate Trans­fer­s' Res­ol­u­tion
    Mone­g­asque Act n°1. 448 dated 28 June 2017 re­gard­ing private in­ter­na­tion­al law provides for the ap­plic­a­tion of a single law on suc­ces­sion. Yet, if es­tate plan­ning where Monaco loc­ated as­sets or Monaco res­id­ents are in­volved is go­ing to be sim­pli­fied from a civil.
    02/11/2017
    EU Frame­work for resolv­ing double tax dis­putes
    The EU Eco­nom­ic and Fin­an­cial Af­fairs Coun­cil has ad­op­ted a Dir­ect­ive to cre­ate a new sys­tem to re­solve double tax­a­tion dis­putes between EU Mem­ber States. This meas­ure will af­ford tax­pay­ers a trans­par­ent pro­cess with clear dead­lines ap­plic­able to tax au­thor­it­ies.
    20/10/2017
    Con­sign­ment Stock – New guid­ance is­sued by Ger­man tax au­thor­it­ies
    In light of case law from the Ger­man Fed­er­al Tax Court, Ger­man tax au­thor­it­ies re­cently is­sued amended guid­ance on the ap­plic­a­tion of VAT to Ger­man con­sign­ment stocks. This has been the sub­ject of dis­cus­sions for a very long time.
    20/09/2017
    Pub­lic Coun­try-by-Coun­try Re­port­ing; Tax­pay­er­s' Rights
    Ap­pro­pri­ate Use of Coun­try-by-Coun­try Re­ports The OECD has now pub­lished Guid­ance (avail­able here) on the ap­pro­pri­ate use of Coun­try-by-Coun­try Re­ports (‘Cb­CRs’) by na­tion­al tax au­thor­it­ies. This is in re­sponse to some val­id MNE con­cerns that tax au­thor­it­ies.
    16/03/2017
    Im­pend­ing UK In­her­it­ance Tax Changes
    In the 2015 Sum­mer Budget, pro­pos­als were an­nounced to change the UK tax re­gime for non-dom­i­ciles. These pro­pos­als were the sub­ject of a con­sulta­tion pa­per which was pub­lished on 19 Au­gust 2016. The new re­gime will take ef­fect as planned from 6 April 2017.
    10/02/2017
    In­dia Budget 2017 - 2018
    On 1 Feb­ru­ary, Fin­ance Min­is­ter Ar­un Jait­ley presen­ted In­dia’s an­nu­al Uni­on Budget for 2017-2018 (the “Budget”) for the fisc­al year be­gin­ning 1 April 2017. The cent­ral aim in this year’s Budget ap­pears to fo­cus on the most vul­ner­able with in­creased spend­ing.
    01/12/2016
    BEPS Up­date: Mul­ti­lat­er­al In­stru­ment Pub­lished
    The OECD has now pub­lished the mul­ti­lat­er­al in­stru­ment (“MLI”) that will im­ple­ment cer­tain of the treaty-re­lated pro­pos­als from its pro­ject on tack­ling base erosion and profit shift­ing (“BEPS”).
    23/11/2016
    Au­tumn State­ment: Re­forms to the tax­a­tion of non-dom­i­ciled in­di­vidu­als
    The UK’s Chan­cel­lor of Ex­chequer de­livered his an­nu­al Au­tumn State­ment today. As pre­vi­ously an­nounced at the 2015 Sum­mer Budget and fol­low­ing the HM Treas­ury con­sulta­tion pub­lished on 19 Au­gust 2016, the gov­ern­ment has con­firmed that from April 2017: .