Step 01
Initial structure
The starting point is documented before any legal or tax step is planned.
Diagrams
Diagrams and review paths for complex structure decisions.
Visuals help make tax structures explainable. The diagrams are anonymised model graphics and review paths, not client references. They are intended to support orientation before a detailed review.
Tax structuring map
The map shows how relocation, foundations, holding structures, substance, banking, valuation and documentation interact.
Overview
Advisory map
A compact map of the main workstreams: persons, entities, assets, jurisdictions, taxes, banking and implementation.
Foundation
Foundation structure
Foundation and business ownership layers shown as a review model.
Reorganisation
Reorganisation review path
Sequence, valuation, lock-up periods and documentation before implementation.
International
International tax check
Residence, effective management, permanent establishment, CFC rules, treaties and withholding tax.
Succession
Inheritance tax and valuation
Business assets, administrative assets, valuation and relief are organised as a review path.
Charity
Charitable status
Purpose, asset dedication, use of funds and ongoing conduct in a foundation context.
Relocation
Exit tax and deemed disposal
Relocation and functional transfers must be reviewed before assets or people move.
Asset protection
Asset protection and wealth order
Asset protection is shown as governance and ownership order, not as a promise of shielding.
Legal forms
Legal structures
Company, foundation, partnership and holding layers are compared by role.
Foundation and holding sequence
The following model visuals break down a foundation-holding development path into stages.
Step 02
GmbH holding
The holding layer is reviewed for contribution, lock-up periods and distributions.
Step 03
GmbH & Co. KG
The partnership layer is assessed for functional allocation and future relocation questions.
Step 04
Family foundation
The foundation layer is reviewed for ownership, governance and beneficiary logic.
Target
Overall structure
The target picture combines tax, banking and governance explanations.
How diagrams are used
- As a conversation tool before detailed implementation.
- As a bridge between tax advisers, local counsel, banks, administrators and family decision makers.
- As a documentation element in a structure memorandum or risk matrix.
- Not as a substitute for legal or tax advice in the individual case.