Advice on questions concerning domestic tax law

Reversal of asset-side adjustment items

Tax advice in connection with the reversal of asset-side adjustment items of a parent company as a result of lower payments by the subsidiary [ s. 14 ( 4) Corporate In come tax Act (KStG)].

Accruals for contingent losses

Assessment of the prospects of success in a legal dispute concerning the reversal of accruals in due consideration of constitutional law (retroactivity / violation of fundamental rights)

Fiscal treatment of incentives

Tax advice in conjunction with incentives given to a customer by a corporation as regards the fiscal treatment under the Income Tax Act (EStG) and Wage Tax Act (LStG) as well as with regard to the admissibility of forwarding of notices concerning the results of a tax audits by the fiscal authorities.

LIFO method

Tax advice concerning the use of the last-in-first-out method to assess provisions of raw tobacco.

Hidden distribution of profits

Advice on the question as to whether the costs borne by a German subsidiary for an assessment of their internal control system based on the regulations of the Sarbanes Oxley Act concerning the parent company are to be considered as an undisclosed distribution of profits to the parent company.

Reorganisation measures

Comprehensive tax advice regarding the reorganisation and restructuring measures of a residential construction and logistics real estate corporation.

Energy taxation

Advice concerning the question of accrual of energy tax in the case of the release as well as the sale of amounts of acetylene to third parties for further usage.

Mineral oil / fuel tax relief

Tax advice to an oil company in relation to the claiming of mineral oil / fuel tax relief in respect of quantities which are collected in so-called VRU (Vapor Recovery Unit) facilities.

Capital transfer tax

Expert opinion on the appraisal of the transfer of shares in a business in the course of an anticipated succession in respect of capital transfer tax.

Accruals for semi-retirement and anniversary bonuses

Tax advice in connection with accruals for anniversary bonuses and for semi-retirement in the so-called block model.

Sales tax on real estate purchases

Advice on sales tax liability in connection with a real estate purchase agreement.

Challenging a notice of estimated tax

Tax advice in connection with the challenging of a notice of estimated tax in the case of a tax return submitted late.

Disproportionate share of losses

Income tax treatment of a disproportionate share of losses in a real estate company constituted under civil law (GbR).

Real estate stamp duty

Advice on tax structuring to achieve in respect of stamp duty liability an optimal structuring of holdings in a real estate company and a marketing company as well as the corresponding business connections.

Sale of land

Advice on tax structuring to achieve the best possible structures for a series of real estate transactions.

Sales tax consequences of a transfer of a real estate lease

Advice on tax structuring in relation to the structuring of a planned transfer of a real estate lease to new lessees in respect of the sales tax consequences.

Non-profit status / advice on tax structuring for a sports governing body

Tax advice to a national sports governing body and its partners in connection with the organization and hosting of world and European championships in this country in respect of sales tax, capital gains tax and the non-profit status in questions concerning organizational structure, implementation of the contractual relationship with the international governing body and contractual partners, including accompanying them in negotiations with the international body, as well as dealing with the tax authorities.

Tax law attorneys

Taxation of mulitnational and multicorporate enterprises

International tax law

Tax litigation

Völker Rechtsanwälte
Mundsburg Office Tower
Hamburger Str. 11
22083 Hamburg

Telefon: (+49) 40 284 09 55 00
Telefax: (+49) 40 284 09 55 22

hamburg@voelkertax.com
www.voelkertax.com