Restructuring – Transformations,
Mergers, Divisions


Wide-ranging restructurings are both legally and fiscally complex activities. Proper planning of these is crucial to their final success.  In cooperation with the client, we implement restructuring processes taking into account the following essential stages:

  1. Initial discussion of the objective of restructuring and possible forms of implementation,
  2. preparation of information on the detailed legal and tax consequences of restructuring, together with a recommendation as to the most favourable form to be chosen (e.g. in the form of a legal and tax opinion)
  3. drawing up a timetable for the process,
  4. preparing the business for restructuring (e.g. early separation of assets),
  5. ensuring tax security based on individual interpretations of tax law,
  6. implementation/monitoring of process steps, according to the agreed timetable,
  7. court registration.