Capital Markets Tax & Structuring

Already in the run-up to an IPO, tax issues play a major role. Even if the domicile and legal form of the stock exchange vehicle are not selected solely on the basis of tax framework conditions, the future structure under company law must provide for the best possible tax structuring of future dividend flows as well as optimal offsetting of losses. It is therefore recommended to examine the structural issues from a tax perspective when planning an IPO.

Furthermore, future investors must be informed about the current tax framework. This requires a tax due diligence review carried out in connection with the IPO, which enables the parties concerned to assess the tax opportunities and risks of their future investment. Tax due diligence is one of our core services in the run-up to an IPO.

After the IPO, the tax department must report regularly on the company's tax position. For this purpose, it must be fully informed at all times about the tax position of the companies in Germany and abroad. In order to counteract strong fluctuations in the group tax rate, the tax parameters must not only be recognised but also managed with foresight. This requires an efficient reporting system and a well-organised tax function.

We will be happy to support you in assessing and optimising your tax function with a view to the new challenges of a listed company.