In order to be able to build up assets on a temporary or permanent basis, there are legal provisions for the formation of reserves. The various categories of reserves have different advantages and disadvantages, particularly with regard to documentation requirements or the obligation to dissolve them if their purpose is not (or no longer) adhered to.
We are happy to support you in the complex topic of optimal reserve formation in order to be able to comply with and prove the requirement of timely use of funds despite all requirements.