Foundation transfer
A transfer to a foundation may require valuation, relief analysis and documentation of purpose.
Relief & Valuation
Relief depends on valuation, administrative assets and linked asset review.
Business succession and foundation planning often depend less on the headline structure than on the asset classification behind it. Administrative assets, linked asset statements, valuation and retention periods must be reviewed together.
Key review points
- Which assets qualify as business assets and which may be administrative assets?
- How are cash, securities, intra-group receivables, real estate and debt treated?
- Which valuation method and assumptions are used?
- Which retention periods, wage-sum rules or harmful events may become relevant?
Connection to foundations and holdings
Holding layer
Holding structures can change the view on participations, distributions, debt and linked assets.
Relocation
Exit tax and ongoing residence issues should be reviewed before transfers and reorganisations.
Output
- Relief and valuation matrix.
- Asset classification and document list.
- Timing notes for transfers and reorganisations.
- Open questions for tax advisers and valuation professionals.