Conso­li­dated tax groups

Using complex construc­tions profitably

Conso­li­dated tax groups are purely fiscal constructs for the taxa­tion of affi­liated compa­nies. They offer a variety of attrac­tive oppor­tu­nities for opti­miz­a­tion. However, the topic is really tricky, and there are some pitfalls lurking that must abso­lutely be avoided.

The requi­re­ments and legal conse­quences of the income tax group and the VAT group are partly compa­rable, partly, however, comple­tely diffe­rent. The subject matter is highly complex and requires ongoing tax consul­tancy. For example, it has been shown that the incon­sis­tent adjus­t­ment of profit and loss transfer agree­ments has led to consi­derable tax disadvantages.