Income tax and corporate tax, and inheritance tax
A private individual maintains a securities account with stocks, bonds, domestic and foreign funds. She wishes for a legal form:
- where her deductible expenses related to these assets (e.g. for attending general meetings, literature, administration, possibly advisory board, etc.) can be fully taken into account
- whose costs for establishment and maintenance (e.g. costs for tax advisors/auditors) are in a favorable proportion to the expected returns
- possibly even tax advantaged in the event of inheritance.
The existing securities or their sales proceeds can be contributed to the proposed participation or asset management company (?) or otherwise made available to it for the acquisition of new minority stakes, in particular in publicly traded companies (in the form of loans?).
Where can one find information on the possible mistakes that can be made in the establishment, maintenance, accounting, etc. of such a company, and which must be avoided for tax recognition?
