PUBLICATIONS
Our most recent specialist publications on the areas of tax & law, succession management and family office consulting can be found in the section below as an expression of our well-founded consulting approach. If you have any further questions about current lectures and other publications, please do not hesitate to contact us.
NEWS AND
ARCHIVE
The tax preparation, structuring and support of company and asset successions is complex and multi-faceted. With our recognized expertise in tax and law, we provide you, as the asset owner, with the best possible advice and support.
Dr. Lindow/Dr. Kranz in: DER BETRIEB 2025, 1853: "Aspects of structuring real estate transfers in the context of anticipated inheritance"
Prof. Dr. Swen Bäuml and Nicole Schreiber in an interview with private banking magazine: "Advisors must not have their own product and sales interests."
Nicole Schreiber, in ELITE REPORT extra 'Excellent Asset Managers' 2025, p. 52 on "Smart planning to prevent disputes in the case of inheritance - but how?"
Bender/Walter in: DER BETRIEB 2025, 1032: "Transfers between sister partnerships for the restructuring of medium-sized family businesses under the Annual Tax Act 2024"
Prof. Dr. Bäuml/Dr. Kranz in: private banking magazine: "Legal structuring of direct investments in family offices"
Müller/Bauerfeld in: DER BETRIEB 2025, 755: "Strategies for exit taxation"
Dietmar Arzner and Dr. Steffen Kranz, in ELITE REPORT 'The Elite of Asset Managers' 2025, p. 32 on "Asset Protection by Liechtenstein Family Foundations"
Further growth at the INFOB Tax and Family Office Advisory Group
Since the end of 2024, Dr. Steffen Kranz has been strengthening the INFOB Group as managing partner in the area of structuring advice. In this role, he will particularly work alongside founding partner Prof. Dr. Swen Bäuml and, together with the entire management team, will be responsible for the further development of the highly specialized consulting services. As part of this, the INFOB Group also opened a new location in Düsseldorf, which Dr. Steffen Kranz took over as manager and development. The new location in Düsseldorf will join the headquarters in Ingelheim and the office in Vaduz (Liechtenstein). This step is part of a consistent strategy to expand the INFOB Group in personal and spatial terms. The INFOB Group is also expanding in professional terms with the field of legal advice, which will also be led by Dr. Steffen Kranz and will specifically complement the holistic consulting approach. Dr. As a lawyer and specialist in tax law, Steffen Kranz advises in particular on the structuring and implementation of transactions in terms of both tax law and corporate law. His expertise lies in the development and implementation of tailor-made solutions for wealthy private individuals and their family offices. The integration of foundation solutions in Germany and Liechtenstein is a particular focus of his consulting work. Dr. Steffen Kranz is also a speaker at specialist conferences, university courses and specialist seminars. He regularly publishes articles in specialist journals and the relevant commentary literature. Before joining the INFOB Group, he was a partner in a law firm in Düsseldorf that specializes in tax-optimized succession planning. Before that, Dr. Steffen Kranz worked as a lawyer at an international business law firm and an auditing and tax consulting firm. Prof. Dr. Swen Bäuml emphasizes: “With Dr. Steffen Kranz, we are gaining an outstanding expert who will provide our clients with optimal advice with his in-depth specialist knowledge and extensive experience. His addition is a great asset and will significantly expand our consulting potential for the future.”
Müller in: EStB 2024, 444: "Exit taxation for (special) investment shares"
The Beck'sche Handbuch Family Office
Fresh off the press and exclusive – uniquely comprehensive and highly up-to-date: the “Beck’sche Handbuch Family Office” – the reference work from science and practice. As co-editor and author, I am delighted about the publication of our book (with Dr. Florian Oppel and Dr. Heiko Jander-McAlister, among others). What sets this book apart from other family office formats? It is comprehensive and also deals with important topics in the overall context of a family office, such as management and personnel selection, employee and team management or psychological questions about succession planning. It is designed as a reference work for employees of family offices or family holdings, for independent and bank-affiliated asset managers and private wealth managers as well as legal and tax advisors in the area of private clients & family offices and, last but not least, the asset owners themselves. I hope you enjoy reading it. Yours, Prof. Dr. Swen Bäuml
INFOB Press Release: INFOB informs about a change in the management of INFOB Family Office AG in Liechtenstein
Nicole Schreiber, in ELITE REPORT extra ‚Ausgezeichnete Family Offices‘ 2025, S. 20 Interview zu "Generationsübergreifende Vermögensplanung für die Familiensphäre"
Müller in: NWB Issue 41/2024, 2832: "Companies opting under Section 1a of the Corporate Tax Act in a non-profit context"
Müller/Bauerfeld in: GmbHStB 2024, 312: "The functional materiality of the general partner's participation"
Schreiber/Bauerfeld/Müller in: NWB-EV Issue 8/2024, p. 239: "The Family Office - From the Idea to Implementation"
Wirtschaft regional about the INFOB Family Office and the INFOB Group
Müller in: NWB Issue 18/2024, p. 1253: "Growth Opportunities Act - Update on the retention benefit of Section 34a EStG"
Prof. Dr. Bäuml in: NWB Issue 18/2024, p. 1217: Guest editorial "Real estate transfer tax in restructuring under scrutiny: BFH submission to the ECJ on the group clause of Section 6a GrEStG"
Prof. Dr. Bäuml, in ELITE REPORT extra 'Excellent Asset Managers' 2024, p. 62 on "Useful property as a multi-tool for asset transfers"
Börsen-Zeitung on the appointment of Dietmar Arzner as CEO and Partner of the INFOB Family Office
private banking magazine on Dietmar Arzner's move to the INFOB Group
manager magazin in issue 02/2024 on Prof. Dr. Bäuml and INFOB as tax experts for large family assets
Müller in: NWB Issue 7/2024, p. 489: “Hedging strategies to avoid undesirable tax effects in the event of a business split”
Prof. Dr. Bäuml in: private banking magazine issue 01/2024, p. 12 ff. on further training in the private wealth sector
In the ELITE REPORT Family Offices 2023, Nicole Schreiber and Swen Bäuml present the INFOB Group's international family office concept.
The article entitled “A multidisciplinary guide” is included as a supplement in the HANDELSBLATT and the FAZ. We are very pleased that our family office is now up and running in Germany and Liechtenstein and would like to thank you in advance for the support and benevolent support you have provided and will provide in the future.
Müller in: GmbHStB 2023, 313: "Asset management companies"
Prof. Dr. Bäuml in: Der Betrieb Issue 38/2023, p. 2206: "International succession advice: tax asset structuring using foreign foundations"
Müller in: NWB Issue 36/2023, p. 2474: "Changes to the option model of Section 1a KStG according to the draft Growth Opportunities Act"
Prof. Dr. Bäuml in: Elitebrief 6/2023: "Family Office and Philanthropy: Knowing how!"
Prof. Dr. Bäuml in: NWB Issue 25/2023, p. 1765: "On the importance of the KGaA for family businesses and the tax classification of the general partner"
Müller in: GmbHStB 2023, 181: "The irrelevance of the intention in Section 6 Paragraph 3 AStG"
Prof. Dr. Bäuml in: Editorial NWB Issue 19/2023, p. 1345: "BFH on Crypto & Co. ..."
Prof. Dr. Bäuml in an interview with fundraiso.ch - the directory of foundations, funds & sponsors - as co-initiator and main lecturer of the new course "Family Office and Strategic Philanthropy" at the University of Lucerne
Kanzler/Kraft/Bäuml (eds.), Commentary on the Income Tax Act, 8th ed. 2023, author of Sections 15, 23, 34a, 35b EStG
Müller/Bauerfeld in: EStB 2023, 107: “Passive disentanglement in the context of Section 4 Paragraph 1 Sentence 3 EStG”
Müller/Bauerfeld in: IWB Issue 5/2023, p. 174: “The attribution taxation of third-country family foundations”
Müller in: IWB Issue 1/2023, p. 25: “Disentanglement when changing residence”
Prof. Dr. Bäuml in: HANDELSBLATT - ELITE REPORT 'The Elite of Asset Managers' 2023, 12 f. "Tax strategic intelligence as a hinge for the future"
Prof. Dr. Bäuml (Editorial) in: HANDELSBLATT - ELITE REPORT extra 'Excellent Family Offices' 2022
Müller in: EStB 2022, 353: "The alternative departure provisions of Section 6 AStG"
Müller in: GmbHStB 2022, 248: "Implications of the MoPeG on the taxation of partnerships (Part 2)"
Prof. Dr. Bäuml in: NWB Issue 28/2022, p. 1977: "Inheritance tax: inheritance tax wage sum and pandemic-related consequences"
Müller in: GmbHStB 2022, 184: "Implications of the MoPeG on the taxation of partnerships (Part 1)"
Müller/Bauerfeld in: EStB 2022, 139: "Business splitting in transition - The dynamics of personnel interrelationships in recent BFH case law"
Print edition of the news magazine DER SPIEGEL # COVER STORY “Rich-poor gap: Unequal distribution of wealth - debate about tax on the rich - DER SPIEGEL”.
Swen Bäuml and the INFOB are mentioned and quoted several times – in a positive sense for the family entrepreneurs: “Anyone who wants to know should ask Swen Bäuml…”; those of you who have already visited our offices in Villa Neus will recognize the location in the text…
Kanzler/Kraft/Bäuml (eds.), Commentary on the Income Tax Act, 7th ed. 2022, author of Sections 15, 23, 34a, 35b EStG
Müller (ed., author) / Schreiber (author), “Fundamental reforms for partnerships through KöMoG and MoPeG”, 1st ed. 2022
Müller in: IWB Issue 5/2022, p. 165: "Cross-border real estate taxation"
Müller in: ISR Issue 3/2022, p. 61: "The CFC taxation in multi-stage participation chains"
Prof. Dr. Bäuml in: Editorial NWB Issue 7/2022, p. 409: "Equitable regulation on inheritance tax payroll due to the COVID-19 pandemic"
Prof. Dr. Bäuml in: Spotlight NWB Issue 4/2022, p. 216: "Against the abolition of the ten-year speculation period for private real estate"
Müller in: NWB Issue 4/2022, p. 241: "Profit distributions in the option model according to Section 1a KStG"
Prof. Dr. Bäuml in: HANDELSBLATT - ELITE REPORT 'The Elite of Asset Managers' 2022, 30 f. "How expensive will the future be?"
Müller, “Exit taxation in tax advisory practice” in: IWB Issue 23/2021
Müller, “The virtual tax liability in the context of the DTA Sweden” in: NWB-EV Issue 11/2021
DIE ZEIT – UNTERNEHMERMAGAZIN Number 04/2021 pp. 46 – 49 quoting INFOB Prof. Dr. Bäuml in: “Like the Rockefellers – Report on Family Offices”
Prof. Dr. Bäuml (Editor + Editorial), HANDELSBLATT - ELITE REPORT extra 'Excellent Family Offices' 2021
Prof. Dr. Bäuml in: Editorial NWB Issue 47/2021, p. 3425: “BFH: No inheritance tax break for transfers of private assets in 2016?”
Prof. Dr. Bäuml in: Editorial NWB Issue 43/2021, p. 3153: “Inheritance tax break with or without retroactive effect of the Inheritance Tax Act 2016?”
Schreiber/Müller, “KöMoG: Effects of the MoPeG on the options model” in: NWB Issue 37/2021
Müller, “CFC taxation: The Union legality of the substance test” in GmbHStB Issue 9/2021
HANDELSBLATT dated 09.09.2021, p. 36/37: “Tax models of the super-rich” quoting INFOB Prof. Dr. Bäuml PartGmbB Steuerberatungsgesellschaft
Müller, “KöMoG: Options model in the light of tax blocking periods” in: NWB Issue 30/2021
Müller, “The Symbiosis of Material Correspondence Principles” in: ISR Issue 7/2021
Müller/Lucas/Mack, “The Options Model in International Tax Law” in: IWB Issue 13/2021
Bäuml in Wirtschaftswoche of 2 July 2021, p. 78 ff.: “Investing for the rich – a closed society”
Prof. Dr. Bäuml / Schreiber, The Family Office – from the idea to implementation, in: INTES UnternehmerBrief 01/2021 of 25.06.2021, 22 f.
Müller, “Moving away from corporate balancing items” in: NWB Issue 19/2021
Müller/Lucas, “Commercial real estate trading in inbound constellations” in: IWB Issue 9/2021
Prof. Dr. Bäuml, guest article “Private Banking Magazine” pp. 14-17, “The Holy of Holies” on Strategic Asset Allocation
Kanzler/Kraft/Bäuml (eds.), Commentary on the Income Tax Act, 6th edition 2021, author of Sections 15, 23, 34a, 35b EStG
Prof. Dr. Bäuml, interview in: The PLATOW BRIEF of 12 March 2021 "The Family Office - the supreme discipline for financial advisors"
BDI/VCI brochure (co-author Prof. Dr. Bäuml) "The tax burden on companies in Germany 2020/2021"
Prof. Dr. Bäuml (ed.), HANDELSBLATT - ELITE REPORT extra 'Excellent Family Offices' 2020
Bäuml, “The Bavarian Initiative on Inheritance Tax” in: NWB Issue 42/2020 (Editorial)
Bäuml, “Disproportionate contributions in partnerships and corporations in gift tax law” in: NWB Issue 41/2020
Bäuml, “JStG-E 2020 and the ErbStG: Missed opportunities – no free choice, only the obligation” in: NWB Issue 39/2020 (Editorial)
Bäuml, Don’t ignore win-win, in: ELITE REPORT extra ‘Excellent Asset Managers’ 2020, 40 ff. AS A supplement to FRANKFURTER ALLGEMEINE SONNTAGSZEITUNG (FAS) of 10.5.2020
Bäuml, Don’t ignore win-win, in: WIRTSCHAFTS WOCHE issue 20/2020 of 8.5.2020
Kanzler/Kraft/Bäuml (eds.), Commentary on the Income Tax Act, 5th edition 2020, on Sections 15, 23, 34a, 35b EStG
Bäuml, The Family Office Requirements Profile: The Masters of All Classes, in: HANDELSBLATT – ELITE REPORT extra ‘Excellent Family Offices’ 2019, 30 ff.
Bäuml, ErbStR/ErbStH 2019: Sun and rain at the same time! in: NWB Issue 8/2020 (Editorial)
Halter/Bäuml, Case study on the St. Gallen succession model – fairness and justice in family-internal business succession, in: IWW-PU Practice Business Succession 2019 (Part 1)/2020 (Part 2)
Bäuml (ed.), Legal and tax aspects of succession planning, NWB special issue 2019
Bäuml, ‘Family Office light’ or ‘Asset Manager plus’, in: HANDELSBLATT – The Elite of Asset Managers 2019, 35 ff.
Bäuml, Inheritance Tax Guidelines 2019: No good news for small and medium-sized businesses, in: NWB Issue 45/2019 (Editorial)
Bäuml/Bauer/v. Fragstein, Succession planning for family businesses in the DACH region, in: IWB 12/2019, 474 ff.
Bäuml/Bauer, Tax-optimized transfer options for small and medium-sized family businesses, in: NWB 2019, 714 ff.
Bäuml, Inheritance Tax Guidelines 2019: The fiscal thumbscrew is being tightened further!, in: NWB Issue 14/2019 (Editorial)
Kanzler/Kraft/Bäuml (eds.), Commentary on the Income Tax Act, 4th edition 2019, on Sections 15, 23, 34a, 35b EStG
Kraft/Edelmann/Bron, Commentary on the Transformation Tax Act, 2nd edition 2019, on Section 20 UmwStG
