Shares and business assets
Enterprise value, hidden reserves, asset mix, administrative assets and debt allocation influence transfer, inheritance and exit tax analysis.
Checks & calculation logic
Before a structure is implemented, the relevant numbers must be visible.
A structure is not assessed only by a tax rate. Timing, valuation, liquidity, exit tax, inheritance tax, substance costs and banking evidence often decide whether an idea is viable.
Numbers before structure
Distributions and reinvestment
Dividends, loans, interest, management fees and family distributions must be mapped before a holding or foundation route is selected.
Sequence and lock-up periods
Contributions, share-for-share exchanges and reorganisations can create holding periods, follow-up events and documentation duties.
Documented funds flow
Bank onboarding requires a clear payment narrative, not only a tax chart.
Typical review questions
- Which assets, participations, partnership interests and liabilities exist today?
- Which values are known, estimated or still to be determined?
- Which steps are planned: sale, contribution, donation, endowment, loan, relocation or company formation?
- Which tax effects depend on timing, residence, control, substance or later events?
- Which documents will banks, tax advisers, local counsel and administrators need?
Output
Assumption log
The facts, assumptions and missing documents are separated so that the first review can be updated later.
Calculation-sensitive issues
The review highlights where numbers drive the decision: hidden reserves, valuation, liquidity, tax rates, deductions and future compliance costs.
Next-step list
The result is a practical list of documents, decisions and professional inputs needed before implementation.