Restructuring and liquidation of non-profit organizations

Since non-profit corporations are subject to numerous special tax regulations, it must be examined in advance of a restructuring whether, for example, the spin-off of an economic special-purpose business from a non-profit association into a non-profit limited liability company makes sense.

How we help you

We support you in corporate restructuring, for example mergers, spin-offs, spin-offs and changes of legal form. The close cooperation with our tax advisors and auditors enables us to develop individual solutions tailored to the motives of the restructuring (e.g. succession planning, tax optimization, reorganization of the company following an acquisition).

We provide comprehensive advice on restructuring, starting with legal and tax structuring, drafting the necessary contracts and resolutions, and accompanying the implementation of the restructuring.

Sometimes it also makes sense to dissolve a company (liquidation). In this case, too, we offer our assistance from the liquidation resolution to the opening liquidation balance sheet to the deletion.

Our consulting activities in the area of restructuring include in particular:

  • Assistance with mergers, spin-offs, spin-offs and changes of legal form

  • Legal and tax structuring

  • Establishment of non-profit holding structures

  • Non-profit structuring of service companies

  • Drafting of contractual documentation

  • Accompanying the implementation of the restructuring

Our consulting activities in the field of liquidation include in particular:

  • Preparation of dissolution resolution

  • Registration with the Commercial Register

  • Announcement of the liquidation in the Federal Gazette

  • Preparation of opening liquidation balance sheet plus explanatory report

  • Establishment of the opening liquidation balance sheet plus explanatory report / disclosure in the Federal Gazette

  • Coordination of liquidation with shareholders

  • Preparation of liquidation closing balance sheet

  • Preparation of liquidation closing balance sheet

  • Adoption of liquidation closing balance sheet / disclosure in the Federal Gazette

  • Cancellation

  • Registration of the deletion

  • Disbursement of the remaining assets

Always well informed with the newsletters from SCHOMERUS

Tax consulting and legal advice
Schomerus & Partner mbB
Steuerberater Rechtsanwälte
Wirtschaftsprüfer
Auditing
Hamburger Treuhand Gesellschaft
Schomerus & Partner mbB
Wirtschaftsprüfungsgesellschaft
Hamburg
Deichstrasse 1
20459 Hamburg
Germany
Berlin
Bülowstrasse 66
10783 Berlin
Germany
München
Möhlstrasse 35
81675 München
Germany
Stralsund
An den Bleichen 15
18435 Stralsund
Germany
Pixel