Business assets
Whether the transferred assets qualify and which relief concept may be available.
Inheritance Tax & Valuation
Succession and foundation transfers often depend on valuation, administrative assets and deadlines.
Inheritance and gift tax planning for business assets requires a combined review of asset composition, valuation, relief requirements, retention periods and later flexibility. The same points often shape foundation or holding structures.
Review areas
Administrative assets
Cash, securities, real estate, loans and mixed assets must be classified carefully.
Valuation
Business value, asset value, debt and assumptions must be documented before transfers.
Retention periods
Post-transfer decisions can jeopardise relief if they conflict with statutory conditions.
Foundation and holding connection
- A foundation setup may trigger valuation, relief and asset classification questions.
- Holding structures can change the view on participations, debt, distributions and linked assets.
- Relocation, sale or reorganisation plans should be reviewed before transferring assets.
- A risk matrix helps distinguish factual assumptions from legal conclusions.
Typical output
- Valuation and relief matrix with assumptions and required documents.
- List of harmful events and timing issues.
- Open points for local tax advisers and valuation experts.
- Connection to foundation, holding, relocation and banking documentation.