Transboundary tax planning/International tax law Tax planning is no longer confined to national boundaries. With globalisation advancing by the year, international tax law is coming to play an increasing role alongside purely national law. Examples include the establishment of enterprises in other countries, the relocation of businesses abroad, or seeking an optimal location for a holding company. There is also a “tax gradient” within the EU that needs to be exploited. Some locations provide enormous tax benefits for holding companies compared to others. Our job is to find suitable locations for your specific needs. International tax law is becoming increasingly important in the private sphere as well. Income from financial investments abroad can often be generated with almost no tax liability – in a perfectly legal manner – in that the income is subject to foreign taxation, with different states offering exemption limits for the assessment of “tax aliens”. Ask us about ways to minimise tax on your investments. Ronald Haupt, Tax Consultant Dr. Josef Sommer, Tax Consultant