Sonnemann & Partner
Gesellschaft bürgerlichen Rechts
Steuerberater, Wirtschaftsprüfer
65779 Kelkheim
Frankenallee 16
Telefon: (06195) 99 22-0
E-Mail: This e-mail address is being protected from spam bots, you need JavaScript enabled to view it

We typically serve a company during the liquidation phase in cooperation with an attorney:

  • Preparation of initial and final liquidation balance sheets, along with all the required tax declarations
  • Application for file closure with the financial authorities
  • Review of secondary tax matters, particularly possibilities of the release of silent reserves when business operations are discontinued
  • Problems in connection with pension guarantees, loan waivers, minimum taxation
  • Transfer of assets held by the business
  • Moving abroad
  • Issues of value-added tax (correction of input tax, etc.)
  • Provision of an address for correspondence during the liquidation period


  • Long-term preparation of the company for the sale process, including monitoring of corporate key indicators relevant to the sale
  • Preparation of a tax concept for the sale
  • Participation in preparation of a sales prospectus for potential buyers, including long-term corporate planning
  • Assistance in the sale process, including any due diligence that may need to be conducted, and participation in negotiations with potential buyers and their advisors and financial backers

Corporate succession

  • Long-term preparation, from a tax and civil law standpoint, of steps for corporate succession, particularly preparatory structuring of assets and choice of corporate form
  • Tax optimization of the transfer from the perspective of tax on earnings
Considerations regarding optimization of inheritance tax