Structuring and reorganisation
- Succession & generational change
- Separation & division
- Sale preparation
- Holding structures
- Structural simplification & tax optimisation
- Cross-border structuring
Strategic planning & structuring of business succession
Succession & generational change
Transferring a business to the next generation is rarely a single event. It is a process that raises fundamental questions: How much control should the current owners retain, and how much responsibility should the next generation assume? In many cases, children do not wish – or are not in a position – to manage the business themselves while remaining economically involved. In appropriate circumstances, a private foundation may also provide an effective solution.
SCHACHNER develops tailored succession models for entrepreneurial families – from traditional family succession and external management structures to private foundations. Legal, tax and personal interests are carefully aligned to ensure that control, responsibility and wealth remain in orderly balance.
Tax-neutral separation and division of corporate groups
Separation & division
When a corporate group owned by several individuals or private foundations needs to be divided, competing interests often emerge. Shareholders may wish to exit, parts of the business may be prepared for sale, or different family branches may no longer agree on the future direction of the company. Without a timely, well-planned structure, disputes can become protracted and economically damaging.
SCHACHNER structures the separation of shareholdings and business assets through tax-neutral reorganisations, helping to resolve conflicts between shareholders or family branches in an objective and constructive manner. The aim is to achieve a fair and economically sustainable division while preserving the strength and continuity of the underlying business.
Tax-neutral preparation of business sales
Sale preparation
Before the sale of a business or individual business units, the chosen structure often determines how much of the purchase price ultimately remains with the seller. Assets or business activities that are not intended to be sold frequently need to be separated from the existing group through tax-neutral reorganisations before the transaction takes place.
SCHACHNER prepares corporate groups for an intended sale at an early stage by implementing tax-neutral reorganisations, structuring the transaction for a share or asset deal, and optimising the seller’s tax position. The objective is to ensure a smooth transaction process while achieving a commercially and tax-efficient outcome.
Design & implementation of tailored holding structures
Holding structures
A well-designed holding structure offers numerous advantages, including clear ownership and governance, simplified management of shareholdings, seperation of assets and risks, tax efficiencies and optimised financing. These benefits are available to both Austrian and international shareholders holding interests in Austrian businesses.
SCHACHNER advises clients on the design and implementation of tailored holding structures – from initial establishment and substance requirements to ongoing optimisation. The objective is to maximise tax efficiency, minimise legal risk and ensure the effective management of shareholdings, whether in a purely domestic setting or across international structures.
Simplifying structures and enhancing tax efficency
SStructural simplification & tax optimisation
Corporate groups that have evolved over many years are often more complex than necessary. Too many entities, unclear responsibilities, untapped tax optimisation potential or business activities that would be better separated can make day-to-day management more difficult and increase costs.
SCHACHNER analyses existing structures and simplifies them in a targeted manner – for example by reducing the number of entities, clearly separating businesses and functions, and unlocking tax optimisation potential. The result is a leaner, more efficient organisation with a robust legal and tax framework.
Separation of assets and business interests
Cross-border structuring
Relocating to or from Austria, as well as implementing cross-border reorganisations, can have significant tax implications for both individuals and businesses. Internationally active groups also face increasing scrutiny from tax authorities regarding the economic substance of their structures. Adequate personnel, genuine business activities and appropriate office premises are often essential to meet these requirements. Where sufficient substance is lacking, significant tax risks may arise.
SCHACHNER analyses the tax implications of relocation to and from Austria as well as cross-border reorganisations, and helps avoid unnecessary tax burdens and international risks through farsighted planning and targeted organisational measures.
Gerald Schachner is a very good consultant with good business acumen and the ability to connect with clients on a personal level.
Chambers, 2025