
Artax Spain - Experts in international tax law and asset structuring
Advice on double taxation, international corporate structures and asset protection - in Spain, Germany, Switzerland, USA and China.
Real estate civil partnership (Sociedad Civil) instead of co-ownership If you are buying a property together in Mallorca, you should check at the preliminary contract stage whether a sociedad civil - the Spanish equivalent of the German civil law partnership - is the better solution. It enables flexible management, protects families with underage children and offers tax advantages for succession and asset transfer. Parents can also remain capable of acting when it comes to financing without having to rely on court approval. In addition, the Sociedad Civil protects against direct access in the event of care and allows the gradual transfer of shares while making optimum use of allowances - an internationally oriented asset structure.
Real estate ownership and corporate forms
Who owns what in a marriage or civil partnership is determined by matrimonial property law. This depends on the country in which you lived together for the first period of the marriage. You may have lived in Spain for years, but still have your previous matrimonial property regime, while the general effects are now assessed according to Spanish law. If you live under the German statutory matrimonial property regime, you can transfer assets tax-free by means of a double change of matrimonial property regime. Assets transferred in this way are no longer subject to inheritance and therefore not subject to inheritance tax. In addition, the assets are then transferred from both partners to the next generation, which again saves tax.
Inheritance and succession
Securing assets through clever structuring Property law plays a central role in international partnerships. It depends on the country in which the marriage was first entered into. Many couples living in Spain are therefore still subject to German or Swiss law - often without realizing it. By making targeted changes to the matrimonial property regime ("matrimonial property regime swing"), assets can be transferred tax-free and future inheritance tax can be avoided. artax will support you with precise planning and cross-border advice.
Working abroad & home office
Thinking across borders - avoiding risks Working from home across national borders has long been part of everyday life - but full of tax pitfalls. If you work for a German GmbH from Spain, for example, you may unintentionally establish a taxable permanent establishment or trigger a so-called "business split". artax analyzes such constellations in detail, prevents double taxation and ensures that you and your company remain on the safe side from a tax perspective. Social security obligations under the new EU regulations are also taken into account.
International tax expertise - locally networked, globally experienced
With offices and partners in Spain, Germany, Switzerland, Austria, Liechtenstein, France, the USA and China, artax offers a global consulting network. The firm develops tax-optimized structures, assists with the formation and transformation of foreign companies and supports international transactions.
Country focus at a glance:- Spain - advice directly in Palma, specializing in tax issues in the Balearic Islands
- Germany & Switzerland - tax law, social security, wealth planning
- Austria & Liechtenstein - asset protection and succession planning
- USA & China - Tax strategies for international companies and subsidiaries
- France - tailor-made solutions for cross-border commuters and property owners
Your partner for complex tax issues
Whether double taxation, corporate structure, exit taxation or international succession - artax thinks beyond national borders. The interdisciplinary team of tax consultants, legal and business experts designs solutions that are legally compliant, tax-efficient and future-oriented.
China
German Center Shanghai Keyuan road
88201203 Zhangjiang District, Shanghai, China
+86 21 2898 6398
Spain
Carrer de l'Aigua 5
07012 Palma, Illes Balears, Spain
+34 871 55 10 13
Switzerland
Kaffeestrasse 6C
8180 Bülach, Switzerland
+41 (0) 43 4115759
Germany
Zur Villa 10
79761 Waldshut-Tiengen
+49 (0)7741 92900

- Corporate strategy
- Favorable structuring
- Founding a foreign company
- Moving, living & working in another country
- Working from home, avoiding permanent establishments
- Marital property and inheritance law, reducing inheritance tax
