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Wealth & Succession.
BR Partner structures wealth and succession for tax purposes: building and structuring wealth, handover within the family, sale, gift or inheritance as a succession solution. The earlier the planning, the greater the room for manoeuvre. Using structuring options, allowances and reliefs needs preparation.
What we take care of in wealth and succession.
Succession within the family
Step-by-step handover through gifts, usufruct or participation models: securing the transferors' provision and passing on responsibility in good order.
Wealth planning & structuring
Real estate investments, equity holdings and crypto assets: we plan the optimal structure for building and transferring your wealth, privately or via a company, and handle the ongoing tax filings.
Succession-ready structures
Not every company is ready for handover: we order structures, separate private and business assets and create transferable units, often via a reorganisation.
Sale as succession
When succession lies outside the family: sale, management buy-out or participation models, prepared for tax like a transaction.
Private wealth transfer
Supporting wills and inheritance contracts for tax, transferring real estate and financial assets in a structured way, in coordination with your legal advisors.
Wealth and succession: a process, not a date.
Tax-driven wealth planning is an advisory field in its own right: we structure real estate, shareholdings, capital and crypto assets with a view to how current income is taxed, clarify whether assets are best held privately or via a company, and handle the ongoing filings.
Sooner or later, every estate faces the question of how it will be passed on. Those who are already well structured have taken the most important step: good succession solutions grow over years, using allowances, gradual transfers and structures that grow along. Those who start early decide calmly. Those who start late decide under pressure.
Succession is also the most personal field of advice: it is about life's work and about families. We bring the tax precision, and the respect for the fact that in the end it is not the tax that decides, but the family.
Frequently asked questions about wealth and succession.
When should I start planning the succession?
Considerably earlier than it feels urgent: personal gift-tax allowances can be used anew every ten years, and reliefs for business assets often require years of preparation. Five to ten years of lead time is not a luxury but room to shape.
How high are the allowances for gifts and inheritance?
Children have an allowance of EUR 400,000 per parent, spouses EUR 500,000, renewable every ten years. Staggered transfers can pass on substantial wealth free of tax.
Do business assets remain tax-free when transferred?
Largely, under conditions: the relief rules exempt qualifying business assets at 85 or 100 per cent, tied to holding periods and payroll requirements. Whether and how the conditions can be met is a question of structure and preparation.
What if there is no successor in the family?
Then the sale is the succession solution: to employees, via a management buy-out or to an external buyer. We prepare the company like a transaction: structure, exit readiness, net proceeds.
Real estate: hold privately or via a company?
It depends on the property, holding period, financing and your goals. Under current law, privately held real estate can be sold tax-free after ten years; a sale out of a company is generally taxable, but ongoing rental income is usually taxed at a considerably lower rate. Other taxes such as real estate transfer tax and inheritance and gift tax also play a role in the decision. We assess both routes based on your goals.
What are the tax particularities of crypto assets?
Under current law, gains on privately held crypto assets are tax-free after a holding period of one year. Whether that remains the case depends on the scale and nature of the activity: frequent trading, mining or staking can lead to a different tax treatment.
Let's talk about your next decision.
Planning your wealth or thinking about handing over? The best time for the first conversation is years before the last.
Get in touchStuttgart, Germany
brpartner.tax