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Formation & Structuring.
BR Partner advises founders and companies on tax structuring from the very beginning: from the choice of legal form through holding structures to the first tax obligations. Planned ahead instead of corrected afterwards. The structure you start with determines tax burden, flexibility and saleability for years to come.
What we take care of at formation.
Choice of legal form
Corporation, partnership or sole proprietorship: we support you in choosing the legal form, taking into account the tax burden, questions of liability and the tax consequences of a future sale, and deliver a solid basis for your decision.
Holding structures
If share disposals, reinvestment or several business lines are foreseeable, a holding often pays off from day one. We check whether it fits your venture before blocking periods make it expensive later.
Articles & tax clauses
Tax review of the formation documents in coordination with your legal advisors: profit allocation, remuneration arrangements and provisions for future changes among shareholders.
Financing & capital structure
Equity, shareholder loans or investor capital: we design the capital structure so that it holds for tax purposes, including in later financing rounds.
Start of ongoing obligations
Tax registration and the first filings: we set up the processes digitally so that ongoing compliance runs from day one.
Structure follows the venture. Not the other way round.
The most expensive structure is the one that has to be rebuilt after three years. That is why formation advice at BR Partner does not start with forms but with questions: Where is the business heading? Will it stay in one hand? Is a sale conceivable, an international expansion, a second line of business?
The answers produce a structure that is simple today and does not stand in the way tomorrow. Where plans cross borders, our specialisation in international tax law feeds in from the start. Because formation is not a one-off appointment, we stay on board: from the first filing to the next stage of growth.
Frequently asked questions about formation.
Which legal form is best for tax purposes?
It depends above all on how profits are used: retaining profits in the company often favours a corporation; regular withdrawals often favour a partnership. There is no one-size-fits-all answer. Only a burden comparison along your specific plans is reliable.
When is a holding structure worthwhile?
When it is foreseeable that shareholdings will be sold, profits reinvested or risks separated. Gains from selling shares in a corporation are largely tax-exempt at holding level and remain available for reinvestment. A holding can be set up later, but usually only with multi-year blocking periods.
Can I change the legal form later?
Yes. German reorganisation tax law allows a tax-neutral change in many cases, subject to conditions and deadlines. Getting it right from the start is simpler and cheaper. More under Reorganisation.
Does BR Partner also support us after formation?
Yes. We take over the ongoing tax compliance, set up digitally, and remain your contact for the decisions that follow formation: financing rounds, shareholdings, expansion.
Let's talk about your next decision.
Planning to found a company? The best time to talk is before the articles are signed.
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