{"id":1358,"date":"2018-04-18T08:39:58","date_gmt":"2018-04-18T06:39:58","guid":{"rendered":"https:\/\/hofmannfertig.com\/hofmann-fertig-advises-in-relation-to-the-structuring-and-tax-neutral-transfer-of-business-assets-under-anticipated-inheritance\/"},"modified":"2018-04-18T08:39:58","modified_gmt":"2018-04-18T06:39:58","slug":"hofmann-fertig-advises-in-relation-to-the-structuring-and-tax-neutral-transfer-of-business-assets-under-anticipated-inheritance","status":"publish","type":"post","link":"https:\/\/hofmannfertig.com\/en\/hofmann-fertig-advises-in-relation-to-the-structuring-and-tax-neutral-transfer-of-business-assets-under-anticipated-inheritance\/","title":{"rendered":"Hofmann &#038; Fertig advises in relation to the structuring and tax neutral transfer of business assets under anticipated inheritance"},"content":{"rendered":"<p>Hofmann &amp; Fertig advises the partner of a medium-sized family-owned partnership operating in the legal form of a GmbH &amp; Co. KG with respect to the structuring and execution of business assets under anticipated inheritance. The children of the partner assumed all shares in the partnership as well as all other business assets such as real estate allocated to the partnership (Sonderbetriebsverm\u00f6gen) and continue the business in second generation. Prior to the transfer of the family business the value of the business was determined based on the so-called simplified <strong>capitalised earnings method<\/strong> (vereinfachtes Ertragswertverfahren). The structure implemented allowed for a <strong>tax neutral<\/strong> transfer of the business assets.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hofmann &amp; Fertig advises the partner of a medium-sized family-owned partnership operating in the legal form of a GmbH &amp; Co. KG with respect to the structuring and execution of business assets under anticipated inheritance. The children of the partner assumed all shares in the partnership as well as all other business assets such as &hellip; <a href=\"https:\/\/hofmannfertig.com\/en\/hofmann-fertig-advises-in-relation-to-the-structuring-and-tax-neutral-transfer-of-business-assets-under-anticipated-inheritance\/\">Continued<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[100],"tags":[],"class_list":["post-1358","post","type-post","status-publish","format-standard","hentry","category-projects"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hofmann &amp; Fertig advises in relation to the structuring and tax neutral transfer of business assets under anticipated inheritance - Hofmann Klafsky &amp; Fertig<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hofmannfertig.com\/en\/hofmann-fertig-advises-in-relation-to-the-structuring-and-tax-neutral-transfer-of-business-assets-under-anticipated-inheritance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hofmann &amp; Fertig advises in relation to the structuring and tax neutral transfer of business assets under anticipated inheritance - Hofmann Klafsky &amp; Fertig\" \/>\n<meta property=\"og:description\" content=\"Hofmann &amp; Fertig advises the partner of a medium-sized family-owned partnership operating in the legal form of a GmbH &amp; Co. KG with respect to the structuring and execution of business assets under anticipated inheritance. 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