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Tax Law

The tax experts of Lozano Schindhelm with offices in Spain (BilbaoDenia, MadridPalma de Mallorca and Valencia) advise both private clients and domestic and foreign companies of every size, area of activity or legal form proactively on all issues of national and international tax law.

One of the focal points of our work is the tax structuring and planning concerning company taxation, in particular within M&A transactions, company restructuring and recapitalization measures, and corporate successions. Our tax specialists work in close collaboration with their colleagues in the departments of financial accounting and reporting, corporate and business criminal law. Thereby we ensure a comprehensive and interdisciplinary consultation for your particular case.

Another focus of our activities is the tax advising of private individuals and families, in particular on issues of property succession and tax regularization. With the support of our international alliance, we also provide comprehensive advice regarding tax issues concerning transfers abroad as well as in connection with the aspects of income tax and social security law which are involved in employee deployments from and to Spain.

We also advise private clients on all issues of ongoing taxation of income and asset, in particular with regard to the personal income tax (for nonresidents) and property tax.

There is a further focus on consultation of public entities and/or non-profit institutions and foundations. Not only do we provide advice with regard to its setting up and recognition, but we also support you in carrying out tax procedures and in solving specific issues regarding non-profit law as well as the economic activities of non-profit institutions.

In 12 countries to date (AustriaBelgium, BulgariaChina, Czech Republic, Germany, Hungary, Italy, Poland, Romania, Slovakia, Spain, Turkey) we accompany private clients as well as national and international companies. The alliance's locations are: BilbaoBologna, Bratislava, Brussels, Budapest, Bucharest, Denia, DusseldorfGraz, Hanover, Linz, MadridOsnabruck, Palma de MajorcaPilsen, Prague, Shanghai, SofiaTaicangValencia, VarnaVienna, Warsaw, Wels, Wroclaw.

Our scope of advisory services includes, among others, the following:

Tax advice for businesses

  • Tax structuring, planning and optimization in connection with corporate tax
  • Tax loss utilization strategies
  • Consulting regarding company tax investigation, including vulnerability analysis
  • Tax Due Diligence procedures
  • Representation in administrative and judicial tax review proceedings
  • Property transfer tax optimization in real estate transactions (article 108 of the Spanish Securities MarketAct)
  • Advice on the Spanish Value Added Tax, including the inclusion in the register of intra-Community operators and in the monthly VAT refund register
  • Advice on the municipal business tax
  • Dissolution and liquidation of companies, especially Real Estate holding companies

Tax advice for private individuals

  • Inheritance and gift tax optimization in corporate and asset successions (inheritances, donations)
  • Application for return of inheritance and gift taxes unduly paid (judgement of the European Court of Justice of 3rd September 2014)
  • Tax optimization with regard to the property transfer and certified legal documents tax in Real Estate transactions
  • Income tax optimization in inter vivos Real Estate transfers (sale, donation), be it within the family circle or to third parties
  • Advice in connection with the informative declaration of assets abroad (Form 720), as well as voluntary regularizations
  • Current taxation of earnings from Real Estate leasing and in the case of own use of (holiday) properties located in Spain, inclusively voluntary self-disclosure of previously undeclared income
  • Consulting with regard to the setting up and recognition of all types of foundations before and after theaccrual of the inheritance
  • Tax optimization in connection with relocation abroad
  • Tax optimization in case of temporary or permanent relocation to Spain
  • Employee assignments abroad (aspects of income tax and social security law)

Tax advice for public entities and/or non-profit institutions and foundations

  • Consulting on all questions pertaining to non-proft law.
  • Consulting on the economic activities of non-profit institutions
  • Advice on forms of cooperation between local authorities
  • Advice on questions related to the Value Added Tax