Company succession planning: Strategy for effective succession planning

  • Avoid tax pitfalls & ensure your company’s going concern
  • Optimize your tax situation & pay5% and less in taxes
  • Early succession planning ensures significant inheritance tax savings – up to 100% savings on inheritance tax

Thomas Breit

  • Expert for tax optimization
  • Experience with 3,500 mandates
  • Tax consultant since 2006

Our consultancy services in connection with succession planning

Reduce tax burden upon disposal to 1.5% and less

Thanks to our concepts, a disposal of your company will carry an impressively low tax rate of a mere 1.5% or even less, saving you and your family and successors thousands of euros.

Choose the best legal form for your succession

In the field of corporate law, there are more than 30 legal forms to choose from when planning the succession of your company. By carefully considering the various options we are able to develop a strategy that takes your interests into account in the best possible way.

Succession to specific rights under corporate law

As part of our consultations on succession planning we also offer specialist support for succession to specific rights under corporate law. This includes precise legal structuring and implementation of succession arrangements that go beyond the usual provisions under corporate law.

We do not offer the following services

Providing answers to individual unrelated questions in relation to succession planning

As experts we are well equipped to find answers to all the tax-related questions in connection with your succession. However, in order to find answers for simple questions in relation to tax law, we recommend you find a tax consultant with lower hourly rates.

We do not accept companies with low profit or real estate portfolios below a certain threshold as clients

Our consultancy does not address
– companies with annual profit of less than EUR 500,000
– persons with a gross annual income of less than EUR 1 million
– persons/companies with real estate portfolios of less than EUR 10 million.
Our highly specialized range of services is targeted at companies and persons with complex financial structures and highly specific requirements.

How can you benefit from our consultancy services in connection with succession planning?

Our company succession consultancy work focuses on helping companies develop a sound and well thought out strategy enabling a smooth succession process. We aim to provide you with the necessary support and expertise in order to smoothly manage the succession process in your company.


No standard solutions

Irrespective of your company’s legal structure (AG, GmbH or other type of company), you can rely on our expertise to develop a legally compliant and individual tax-optimizing concept that is tailored to your needs. In doing so, we will consider your specific circumstances rather than pulling a ready-made concept off the shelf.


No dubious tax havens abroad

Transparency and sustainability are highly significant when we structure tax concepts. We only work with German and European legal company structures and avoid dubious tax havens in the rest of the world. By focusing on reliable and legally sound structures, we ensure that your tax affairs are based on solid foundations.


Full cost and price transparency

We provide you with a quote of the costs directly associated with our services as well as a transparent list of the costs incurred in connection with lawyers, notaries, the local court, taxes and other relevant factors. This way you have a clear idea of the overall costs right from the start and can organize your financial planning accordingly.

Company succession planning: Case study


Situation at the outset

A-GmbH generated a profit of EUR 2.2 million.

How did we solve the issue?

We set up a two-tiered GmbH structure by “copying” the existing company into a holding GmbH and a subsidiary, also a GmbH. Subsequently, we converted the internally generated goodwill into a one-time write-off.


What is the objective?

The main objective of the two managing directors was to reduce the high tax burden.


This structure has several advantages

Effective tax rate of 1.5%

After this strategic transformation, the profit of the GmbH will be taxed at an effective rate of 1.5% over the next 7 years.

No high one-off taxation

The transformation into a two-tiered GmbH structure enabled the write-off of the internally generated goodwill thus avoiding the high one-time tax burden without the company being forced to invest.

Tax savings worth millions

This led to tax savings of EUR 5 million.

Common questions regarding Thomas Breit Tax Services

What does the consultation cost?

My consulting services are billed by the hour (Thomas Breit: EUR 580 net/hour, employee: EUR 380 net/hour). The analysis and your objectives will determine which concept is the best fit for your needs. The total cost of implementing this chosen concept will depend on the actual amount of time needed for the implementation. An advance of EUR 20,000 plus statutory VAT is payable when the order is placed (equivalent to the minimum fee). This advance is enough to finance the smallest project. A cost-benefit analysis always comes before concept and implementation.

My fees are generally financed by the tax savings you achieve. The return on investment is between six months and no more than two years.

Additional costs may be incurred for court fees, notary costs and an expert for corporate law, depending on the project.

Can I work together with my own lawyer/notary?

We can of course work together with your usual partners. Should you need experts, we have a good network of corporate law experts and notaries.

Do I have to transfer my entire mandate to Thomas Breit Tax Services?

No, we only work on a project basis. We do not offer any financial or payroll accounting as we are highly specialized. In some cases, however, it makes sense for us to prepare your annual financial statements incl. tax returns for the years around the restructuring. We will then return these tasks to your tax consultant and draw attention to the particulars.

Has there ever been a case of poor advice being given?

No, never. 3,500 cases in 23 years – no slip ups.

How long does it take to develop a concept?

Developing a concept can take between three and eighteen months, depending on the project. In rare cases, it may take as many as three years to implement a concept.

Will you answer my other tax questions?

Yes and no.We are basically able to answer any questions concerning tax law. However, many of these questions can be answered just as well by other tax consultants with lower hourly rates, which is why we recommend you retain your usual tax consultant for such questions.


Why can’t other tax consultants do what you do?

My expertise covers every legal aspect of civil law, such as private law, company law, commercial law, international tax law, inheritance law and much more. In a way, you can compare it to a general practitioner who knows about the heart but is not able to perform heart surgery. I am the cardiologist among tax consultants and my specialty lies in providing comprehensive advice that goes beyond tax law itself.

Our individual special succession consultancy topics

Tax consultant company disposal

A successful company disposal requires not only careful planning and negotiation, but also strategic tax optimization. As experts in company disposals, we help you to develop a tax strategy that facilitates the disposal process and helps you to take advantage of the best possible tax benefits.