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.