Legal Services

Succession Planning, Inheritance Law

• Contractual structuring of anticipated inheritances, taking into account family structures and provisions of corporate law and tax law, including in particular beneficiaries who are minors (appointment of a special guardian, obtaining judicial approvals)
• Advising on the structuring of a larger portfolio of assets taking into account all aspects of inheritance and family law as well as tax, corporate and foundation law aspects 
• Drafting, changing and repealing wills and deeds of inheritance taking into account foreign assets and tax consequences in Germany and abroad, in due consideration of the “digital estate”
• Taking on executorship responsibilities and providing advice to/representing executors in the discharge of their duties 
• Drafting powers of attorney and living wills 
• Advice and court representation following the death of the testator in order to claim, assert and defend against all inheritance claims (sole heir, community of heirs, legatees, beneficiaries of the compulsory portion, inheritance certificate procedure, distribution of the estate)
• Supporting fundraising organizations in all aspects of  the distribution of estates and inheritance fundraising
• Taking on mediation responsibilities between the parties involved

Succession planning with an international dimension

• Advice in the event of international earnings, e.g. via holiday homes or relatives who live abroad 
• Settling international probate cases, advising international clients with assets in Germany 
• A long-standing tested and reliable network of partners extending beyond Europe

New formation 

• Legal, tax and structural advice on the formation of family foundations, charitable foundations or charitable organizations in another legal form
• Structuring corporate social responsibility (CSR) activities 
• Individually tailored drafting of the necessary formation documents
• Coordination with the relevant public authorities
• Considering the financing structure including any aspects of the law on charitable giving
• Inclusion of the formation of the foundation in the further structuring of succession planning

Ongoing advice 

• Ongoing legal and tax advice for foundations, associations and charitable organizations and their representatives in dealings with the relevant foundation, tax and other competent authorities
• Legal and tax planning, structuring and support of charitable projects including cooperations and grant agreements 
• VAT law for non-profit organizations 
• Representing foundations and acting bodies in dealings with the supervisory authority for foundations and the tax authorities in cases of dispute and/or liability 
• Preventative advice on investment guidelines and reasonable cost allocations between non-profit organizations
• Preparation and Audit of annual financial statements
• Preparation of tax returns of all kind 
• Implementation of tax compliance and management systems for charitable corporations

Structural changes to foundations and non-profit organizations  

• Legal and tax advice in advance of restructuring measures
• Planning and arranging the restructuring of charitable organizations including applications for advance rulings 
• Providing structural advice to associations and public-private partnerships including mergers
• Advising on changes to the bylaws in consideration of aspects of tax and foundation law

Training 

• Carrying out training courses for employees of charitable organizations regarding financial accounting and reporting, the law on donations and fundraising and other typical legal and tax-related questions pertaining to charitable organizations, in-house client workshops
• Training for tax advisors and lawyers on foundation and charity law

• Development of strategies for corporate succession
• Advice taking legal, tax and economic components into account
• Development of strategies for the long-term organization and allocation of the family assets
• Goal-oriented implementation taking into account the relevant aspects of tax law as well

• Drafting of prenuptial agreements and agreements between non-married partners taking into account legal relationships with joint children, asset structures and their consequences (in terms of the law on matrimonial property)
• Support in adoption proceedings
• Transfer of assets to minors