Successfully achieving goals together
International competition, digitalisation and continuously changing statutory operating conditions place high demands on you and your company, as well as on you as a private individual.
Our interdisciplinary approach to consultation supports you with foresight when it comes to implementing your business ideas and ensuring your long-term entrepreneurial and private success.
Our clients include companies of all legal forms, sizes and industries as well as private individuals, whom we advise individually and personally in all matters of tax law, general law and business administration.
Interdisciplinary tax structuring:
the stable foundation for your business success
Busch von Rönn und Partner is a Hamburg-based audit company with a long tradition that focuses on medium-sized enterprises. In addition, we have always pursued an interdisciplinary approach to consultancy and combine different qualifications and consulting personalities.
We place the highest value on sustainable, academically-founded work. We focus on quality, responsiveness and specialist expertise. This enables the companies we support to respond quickly and competently to new tax challenges.
For maintaining their non-profit status, non-profit organisations are subject to numerous statutory and official requirements. Compliance with these regulations, some of which are very complex, ties up considerable resources, which are then not available for the actual purpose – the non-profit activity.
We support you during the foundation phase, during the ongoing operation of the business as well as during the liquidation phase with the following services, inter alia:
- Revision of articles of association/company agreements under aspects of non-profit law
- Early recognition of risks to non-profit status, especially in the field of the use of financial resources
- Legally secure delimitation of special purpose enterprises and taxable economic business enterprises
- Advice in the field of sponsorship and donation law
- Advice on value added tax
- Provision for family members through the use of non-profit foundations
Long-term investment decisions associated with the acquisition, financing and management of real estate require particularly sustainable tax planning so that they can be successful in the long term.
We advise domestic and foreign investors on the structuring of real estate transactions and the use of residential and commercial real estate.
In this area we set ourselves the following tasks:
- Valuation of real estate and real estate companies under income and inheritance tax law
- Tax advice on the transfer of real estate in respect of usufruct and annuity
- Exploitation and leverage of depreciation potential
- Tax-related balance sheet structuring
- Contribution of real estate to asset-managing partnerships
- Avoidance of real estate transfer tax pitfalls in the case of intra-group restructuring
- Avoidance of value added tax risks in conjunction with real estate transactions
In the field of risk management, we help you identify company-specific risks, establish efficient internal control systems and ensure compliance with accounting regulations. Tax compliance is another important aspect of our work.
We help you identify tax infringements at an early stage, thus enabling you to avoid associated interest, liability and penal risks.
Our service encompasses:
- Establishment, reviewing and improvement of internal control systems
- Assuming audit functions within the company
- Conducting embezzlement audits
- Identifying company-specific tax risks and establishment of tax compliance systems
- Preparation of self-indictments to secure exemption from prosecution
Protracted tax disputes would hamper the economic development of any company. Our advice is also often sought at the recommendation of other professional associates in particular within the scope of tax audits and fiscal court proceedings.
You benefit from our long-standing experience in the fields of:
- Conducting negotiations during company audits
- Establishing effective understandings
- Arbitration on transfer price conflicts and solving valuation problems
- Representation before fiscal courts and before the Federal Fiscal Court
- Solution-focused tax advice during civil litigation and arbitration proceedings
The fast pace of modern economic life and the unpredictability of legislative measures impede planning security for companies. Within this environment, companies need to adapt quickly and at an early stage to changing environmental conditions, to exploit new market opportunities and to abandon unprofitable fields of business. Many tax pitfalls lurk, however, on the way to new structures and markets.
With our expertise and long-standing experience, we help you achieve sustainable solutions.
We support you in particular with the following tasks:
- Choice of location and legal form
- Mergers, splits, contributions and real estate separations
- Tax advice on the structuring and restructuring of companies and corporate groups
- Determination and evaluation of settlement claims in the event of changes to shareholders
- Outsourcing, value chain planning, relocation of functions across borders
- Establishment of tax-optimised international holding structures
- Equity capital measures
- Use of mezzanine financing instruments
Economic matters that require extensive tax advice arise in particular when companies are sold. In few other areas is it so important to consider the tax consequences of a civil law structure and to reconcile the two aspects.
We are familiar with the complex questions that the buyers and sellers of a company face and, as a competent partner, we support you with legally sound, tried and tested recommendations.
Our range of services encompasses:
- Tax due diligence
- Valuing companies, shareholdings and intangible assets
- Reducing tax risks by selecting a suitable acquisition structure
- Designing tax-optimised transaction funding
- Structuring and negotiating corporate acquisition agreements, formulating tax clauses and balance sheet guarantees
- Auditing settlement balance sheets, calculating earn-out and guarantee claims
- Preparing expert opinions on statutory tax and balance sheet questions within the context of post-merger disputes
It is not just since the beginning of the financial and economic crisis that safeguarding your private and corporate assets has become very important.
We help you analyse and evaluate the risk situation, and develop strategies together with you to safeguard your assets and support you in their implementation:
- Separating risk and assets by choosing suitable legal forms and business split models
- Early transfer of assets to family members
- Use of German and non-domestic family foundations
- Protecting family companies with company agreement structures
- Advice in cases of exit taxation
- Planning and implementation of offshore structures that are eligible for recognition
Succession issues are a difficult topic for many people, and are not an everyday focus even for entrepreneurs. In order to avoid the life’s work of an entrepreneur being jeopardised by transfers that are not ideal, successions need to be addressed openly and planned carefully. In this way, the desired economic results can be realised in a tax-optimised manner when assets are transferred to the next generation or safeguarded.
We support you with this difficult step with our professional and personal advice and provide the following services:
- Forward-looking succession planning
- Preserving the ability to manage the enterprise, striking a balance between family lineages, foundation solutions
- Arranging advance successions
- Generation succession agreements
- Exploiting tax exemption opportunities
- Support when preparing wills and inheritance agreements
- Defending or enforcing inheritance or compulsory portion claims
- Valuing companies and private assets
- Settling to inheritance disputes
- Securing the last will of the testator by executing the will