A corporate transaction or reorganisation is never an end in itself.
We look at the more profound finality and the nature of wealth transfer. Where assets migrate, taxation comes into play.
Mergers and demergers
Planning a merger or demerger of your company?
A merger is the combination of two or more companies into a single entity. In a demerger, the assets of one company are divided among two or more companies.
Our approach:
Mergers, demergers, and partial demergers are among the most complex forms of corporate restructuring. They lie at the intersection of tax law and corporate law.
Our expertise in this domain:
Our team has extensive expertise in these types of transactions. In the past, we have assisted clients with tax analysis, the application for advance tax rulings, the preparation of corporate reports, and providing support to the statutory auditor and notary involved in the transaction.
In practice? Illustrative cases:
CASE
Tuerlinckx Tax Lawyers assisted a leading player in the food industry in rationalizing its group structure and embedding various operational divisions into a transparent corporate framework.
The group’s top holding company directly held participations in multiple entities with different activities (production, distribution, and real estate). Through partial demergers, the top holding company was split into several holding companies, each dedicated to a specific activity.
Given the tax complexity of such a transaction and the tax risks associated with restructuring a top holding company, a prior tax ruling was obtained from the ruling commission. Team CORPORATE negotiated the tax neutrality of the demerger transactions, as well as the conditions under which the ultimate beneficial owners (UBOs) of the top holding companies could transfer shares to third parties on a tax-free basis.
Schedule a meeting?
Are you facing a similar issue or do you have questions following this case? We’d be glad to assist you – don’t hesitate to get in touch with team CORPORATE: TeamCorporate@Tuerlinckx.eu
“Tax is everywhere”
“Look before you leap”.
A corporate transaction or reorganisation is never an end in itself. We look at the more profound finality and the nature of wealth transfer. Where assets migrate, taxation comes into play.
Advice
Disputes
Are you looking for tax advice based on a firm foundation, written in regular language and which offers a viable solution? Then you have come to the right place at Tuerlinckx Tax Lawyers! We supplement classic tax advice with a tax risk analysis to ensure that a structure passes the tax administration or court review. Together, we go for well-founded solutions that meet both short and long-term objectives.
Count on the CORPORATE team for assistance with tax audits and discussions with the tax administration, both at the administrative stage and in court. We ascertain precisely what the tax administration will and will not allow in the specific tax files. We also explore the viability of the tax authority’s claims and the arguments you could use to make a difference in court.
Regularisations
Negotiations
What if some components of your assets have not been subjected to the correct tax regime? You can still realise a rectification within a legally prescribed framework, through tax regularisation. The experts at Tuerlinckx Tax Lawyers can analyse how to use this tax technique correctly and guide you through the rest of a case.
Tuerlinckx Tax Lawyers are experienced negotiators. Our priority is always the best possible deal for our clients. Whether it concerns contract negotiations, settlements or business transactions, we provide the lasting and most beneficial solution!
Advice
Are you looking for tax advice based on a firm foundation, written in regular language and which offers a viable solution? Then you have come to the right place at Tuerlinckx Tax Lawyers! We supplement classic tax advice with a tax risk analysis to ensure that a structure passes the tax administration or court review. Together, we go for well-founded solutions that meet both short and long-term objectives.
Disputes
Count on the CORPORATE team for assistance with tax audits and discussions with the tax administration, both at the administrative stage and in court. We ascertain precisely what the tax administration will and will not allow in the specific tax files. We also explore the viability of the tax authority’s claims and the arguments you could use to make a difference in court.
Regularisations
What if some components of your assets have not been subjected to the correct tax regime? You can still realise a rectification within a legally prescribed framework, through tax regularisation. The experts at Tuerlinckx Tax Lawyers can analyse how to use this tax technique correctly and guide you through the rest of a case.
Negotiations
Tuerlinckx Tax Lawyers are experienced negotiators. Our priority is always the best possible deal for our clients. Whether it concerns contract negotiations, settlements or business transactions, we provide the lasting and most beneficial solution!
