conversion | companies + groups of companies.

multidisciplinary consulting.

Sonntag & Partner assists companies and groups in all restructuring prompted by corporate law or for tax-optimization purposes, and with numerous group issues, in particular, with regard to tax consolidation. Multidisciplinary specialist teams individually assembled for every assignment advise and support our clients with wide-ranging expertise and structured cooperation.

range of consulting services.

profit and loss transfer agreements.

consolidated tax groups.

restructuring (merger | spin-off | change in legal form).

group taxation.

declaration procedures after restructuring.

profit and loss transfer agreements.

Concluding, updating and terminating profit transfer agreements in light of tax and legal consequences.

subject areas.

Formulation of the profit and loss transfer agreement
Corporate law resolutions
Reporting to shareholders
Ongoing evaluation of legal and tax updating requirements
Consulting on requirements for tax recognition

Dr. Barbara Albrecht

Partner | Lawyer

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consolidated tax groups.

Consulting in connection with tax consolidation questions and evaluating the prerequisites for the actual existence of a consolidated tax group. This is supplemented by preparation of tax returns and annual financial statements for the parent and subsidiary companies.

subject areas.

Preparation of tax returns for parent companies and subsidiaries
Realization of the consolidated tax group in the annual financial statement and the tax balance sheet
Verify the requirements for the existence of consolidated tax groups
Check compliance with the statutory regulations
Control for the correct financial and tax representations

Karin Berchtold

Tax consultant

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restructuring (merger | spin-off | change in legal form).

Comprehensive counsel for all restructuring procedures along the entire spectrum from intragroup mergers up through cross-border relocation of a registered office/support—in each case from the initial idea all the way to the last implementation step.

subject areas.

Analysis of the objective of the restructuring proposal
Identification of the appropriate restructuring process, and where applicable, structuring alternatives
Preparation and implementation of the restructuring up until entry in the commercial register
Support for all accompanying questions regarding the restructuring (customers, employees, etc.)

Dr. Barbara Albrecht

Partner | Lawyer

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group taxation.

All-inclusive counsel for (inter-)national companies and groups with respect to optimizing their overall tax situation.

subject areas.

Optimizing group structures
Utilizing structuring options for the taxation of groups of companies
Request for a continuation of book values from the tax office
Implementation of the restructuring processes in the annual financial statement, the E-balance sheet and in tax returns
Process the impact of restructuring on the group of companies
Assess the applicability of a continuation of book values
Monitoring blocking periods

Andrea Seitz