The "reorganization" of a company can take various forms: whether a GmbH is converted into an AG (or vice versa), corporations merge or parts of the company are split off.

In practice, however, the most frequent application of a reorganization is the so-called contribution. Company founders often start as sole proprietors. If the hoped-for business success is achieved, the idea often arises of continuing the company under the umbrella of a GmbH. For this purpose, the contribution (as a contribution in kind) within the meaning of Article III of the Reorganisation Tax Act (UmgrStG) represents the most tax-efficient instrument for continuing the assets of the sole proprietorship with the GmbH.

This raises important legal, economic and tax issues. Our reorganization check includes advice from specialized lawyers and tax advisors to determine together with you the most sensible approach from a legal and tax point of view. For example: the transfer of business assets by way of a so-called contribution (e.g. a sole proprietorship into a GmbH) requires in particular corresponding balance sheets and a written contribution agreement.

You will receive a concrete recommendation for action in the initial discussion with our consulting team as part of our Reorganization Check.

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Of course, getting your reorganization questions answered is just the first step. We will also help you by showing you other potential documents or legal services that you may need as your business grows. You also get to take advantage of our fully transparent pricing: we will never charge you more than the price you agreed to or add hidden fees.