Tax consultant for AGs (stock corporations): Legally sound tax structuring for large companies

Steuerberater Thomas Breit
SZ-Siegel Innovative Unternehmen 2025

How can you benefit from our tax consultancy services for AGs?

Thorough consideration of various legal fields

Our concepts go beyond the consideration of tax law. I also incorporate aspects of corporate law, trade law, inheritance law, family law, law of obligations and other relevant fields of legal practice into my concepts. This universal approach allows me to carry out holistic and legally sound tax structuring and tax planning on your company’s behalf.

Legally sound and sustainable solutions

We attach great importance to developing legally watertight and sustainable concepts. A written and legally binding statement from the tax authorities obtained by us will provide you with the certainty you need. This way we minimize potential risks and can guarantee that your tax matters are dealt with in a legally sound and sustainable way.

Access to sophisticated solutions beyond the standard approach

We, as a specialized consultancy firm, pride ourselves on being able to offer our clients much more than the usual standard solutions. One example is setting up a German Kommanditgesellschaft auf Aktien (KGaA – partnership limited by shares). This particular legal structure opens up a wide variety of advantages and structuring options that are often overseen by other tax consultants.

Our services as tax consultants for AGs (German stock corporations)

Optimize the tax burden on an AG disposal

Thanks to our expertise, we can help you pay no more than 1.5% tax on disposal of an AG.

Minimize taxes on profits (for an unlimited period of time)

We can help you achieve a tax rate of only 14% on stock corporation profits on a permanent basis. This low tax rate will apply indefinitely.

Minimize taxes on profits (for a period of 7 years)

With our advice the tax rate on profits will be reduced to a mere 1.5% for the next 7 years.

Reducing taxes on profit distribution

Instead of the usual income tax rate (e.g. 46% or even the maximum rate of 48%), we can help you lower the taxes on profit distributions from your stock corporation to just 1.5%.

We do not offer the following services

No routine accounting services

Our tax consultancy services for stock corporations concentrate on tax structuring measures and advice in connection with ownership structures. Our focus does not lie on preparing the classical accounting documents or carrying out payroll accounting.
As experts for tax optimization, we see ourselves as creative designers providing you with strategic advice on how to set up your stock corporation so as to ensure your tax burden is as low as possible.

No companies with profit of less than EUR 500,000

Furthermore, we do not provide our services to stock corporations with profit of less than EUR 500,000. Our specialized services are aimed at companies that have reached a certain size and have specific requirements in the fields of taxes and succession planning.

We do not provide answers to individual unrelated tax issues

Our tax consultancy for stock corporations does not extend to individual tax issues that are not part of a larger project. Instead we focus on developing comprehensive tax concepts and advise you on how to find long-term solutions.

Tax consultant for AGs (stock corporations): Case study

Situation at the outset

B-AG has a subsidiary that takes the form of a limited liability company (A-GmbH). Ms. L., a senior executive of this subsidiary wanted to acquire A-GmbH by means of a management buy-out.
In a direct private sale to Ms. L. it would have been impossible to write off the enterprise value in its entirely, thus substantially affecting the creditworthiness. Furthermore, in the case of a resale of the GmbH, Ms. L. would have faced a very high tax burden.

How did we solve the issue?

Rather than selling the subsidiary directly to Ms. L., Ms. L. set up a new GmbH that acquired the operating subsidiary. By setting up a new parent company in the form of a corporation, it was possible to write off the entire enterprise value and carry out the sale at the minimal tax rate of 1.5%.

In addition, this structure also solved an additional problem: The subsidiary generated a profit, whereas the parent GmbH served merely to write off the enterprise value which could, however, not be offset. Therefore the profits were subject to ongoing tax payments. In order to avoid the subsidiary having to pay taxes on the profits, the companies concluded an agency agreement (Geschäftsbesorgungsvertrag). This way the operating profit could be reduced by the impairment of the enterprise value every year.
We deliberately chose not to recommend concluding a profit and loss transfer agreement as this would have led to a five-year tie between the parent company and the subsidiary, rendering a potential disposal problematic. With an agency agreement, a disposal can be carried out at any time.

What advantages does this have?

Minimum tax rate of 1.5%

A disposal can take place at any time at the minimal tax rate of 1.5%.

Reduction in profits of subsidiary GmbH

With the help of the agency agreement, the profits of the subsidiary could be reduced by offsetting the entire impairments on the enterprise value.

Common questions regarding Thomas Breit Tax Services

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.

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.

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.

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

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.

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.

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.

How you benefit from working with Thomas Breit Tax Services

With Thomas Breit Tax Consulting, you receive legally binding tax office information, interdisciplinary expertise from 23 years of experience, and customized, future-proof tax concepts—legally compliant and based on German and European legal forms.

Legally binding statements by the tax authorities form the basis of decision-making

Our tax consultancy office can obtain a legally binding statement from the tax authorities on your behalf. With our help you can rest assured that your tax affairs are handled in compliance with the applicable legal provisions.

Experience and expertise

23 years of experience, including 17 years as a certified tax consultant and more than 3,500 successful cases, give me the expertise to optimally structure your individual tax situation and advise you on your succession planning.

Comprehensive advice

By combining several legal fields like tax law, corporate law, trade law, inheritance law, family law, law of obligations and many more I draw up customized concepts that are legally sound and tailored to exactly fit your personal needs.

Focus on German and European legal corporate structures

I work exclusively with German and European legal entities that are subject to taxation in Germany in order to ensure that we can optimally use the tax advantages and opportunities that these legal structures offer.

Flexible and future-proof

My models are highly flexible and can be easily adapted to accommodate any changes that might occur in the future. They are infallible and guarantee that your tax and legal matters are safe and in order for years to come.

What clients say about us

Our clients value our exceptional expertise and tailor-made solutions. See for yourself how successful entrepreneurs have benefited from our tax consulting services.

Sönke Pickenpack

I have been working with Mr. Thomas Breit for years out of conviction.

Mr. Breit has far-reaching knowledge of tax laws, so that I always feel that I am in the best hands. He always answers any questions I have in connection with taxes. His office is extremely well organized and quite innovative. Full marks!

Christian Behrens

There are very few tax firms that are so outstanding and so impressive.

In my opinion, it is impossible to find anyone who can match the quality, passion and energy of Thomas and his team – not even close. Thomas has a rare and indescribable gift and we are overjoyed to have found him.

Stephan Witte
Managing director, Savitor GmbH

As the managing director of Savitor GmbH, I spent a long time looking for a solution to the challenges we were facing and came to Thomas Breit via referral.

From day one, Mr. Breit left a competent & binding impression and was quick to approach the task professionally. The result is exactly the solution we wanted – thank you very much!

Peter Maurer

Mr. Breit attaches great importance to finding the optimal structure that is easy to implement on a daily basis, so that he really does stand out from the crowd of “tax administrators”. His proposals are highly sophisticated and thought through to the last little detail.

He succeeds in realizing concepts that last for years because he thinks out of the box. We clearly recommend Thomas Breit as a tax consultant.

Jörg Holst
Owner, Bäckerei Jörn Holste GmbH

Thomas Breit and his tax office really helped our company – Bäckerei Jörn Holste GmbH – in a difficult time of upheaval.

The greatest benefit for us was that we dealt with issues that needed to be solved and subsequently implemented the required changes. We have created a basis with which we can enter the digital age. Definite recommendation.

You are seeking advice? I look forwards to hearing from you.

A few words before we start

Filling out this contact form is not legally binding in any way. When you send us this completed form we will send you a short initial questionnaire as a pdf in which you describe your concerns and current situation. In addition, you will receive information on how we work as well as a sample remuneration agreement.

Net hourly rates
Thomas Breit €750 per hour
Assigned tax advisor accourding § 58 StBerG €650 per hour
Team member €550 per hour

We are a tax consultancy office specializing in tax structuring and succession planning. We can provide you with comprehensive and interdisciplinary support and advice in these matters. Please visit our YouTube channel: Thomas Breit Tax Services

We do not offer routine accountancy and payroll services. However, if you would like us to work with you, we can refer you to our network of long-standing, highly qualified and fully digital partners.

From the blog

Current specialist articles, tax updates, and insights into our work—in our blog, we regularly share valuable expert knowledge on tax planning, succession planning, and relevant legislative changes for entrepreneurs.