Artax International Tax Consulting

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.

Matrimonial property regime and succession

Securing assets through clever structuring Property law plays a central role in international partnerships. It is based 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 is full of tax pitfalls. Anyone working for a German GmbH from Spain, for example, can 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 advisory network. The firm develops tax-optimized structures, supports the formation and transformation of foreign companies and assists with international transactions.

Country focus at a glance:

• Spain - Advice directly in Palma, specialized in tax issues on 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 advisors, legal and business experts designs solutions that are legally compliant, tax-efficient and future-oriented.