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Separation at the level of the company and/or the shareholders

The various forms of demerger (split-up, separation or spin-off) are among the more complex restructurings because the requirements for a tax-neutral conversion are particularly high here. As a rule, prior co-ordination with the tax authorities is necessary in order to avoid the taxation of hidden reserves. Experienced advisors are available to you for this purpose at Cadenberg*.


  • Legal, tax and economic structuring of the demerger, including inventory and requirement assessment
  • If the legal situation is unclear: safeguarding the structure by way of obtaining binding information from the tax authorities
  • Contractual structuring and implementation of the demerger
  • Restructuring of the organisational and operational structure
  • Management of internal and external communications

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