Consultancy philosophy
  • Team of advisers
The firms’ proprietor, Dr. Hartmut Schellmann (Dipl.-Kfm.) and his father, Johannes Schellmann (Dipl.-Kfm.), act for our clients supported by a team of committed young employees.
  • Client structure
Our clients are private persons and particularly partners in owner-managed small-to-medium-sized companies and groups of companies with businesses involving the most varied legal structures over a wide range of industrial sectors.
  • Aim
Our aim is to optimise legal, organisational and commercial circumstances, and especially to reduce the tax burden for small-to-medium-sized companies. Special emphasis is given to the liability limitation aspect by establishing legally independent sub-units.
  • Problems
The problems are complex. When taking on a new client in all cases we undertake a general assessment of the current situation, especially with regard to taxation legislation, civil law and company law and also the organisation.
  • Solution proposals
On the basis of the information thus gained we compile proposals to solve problems in the light of the commercial environment, the legal situation and the client’s individual needs. Our proposals may therefore cover the following areas:
transfer of operating assets to private assets and vice versa,
- change of corporate form from joint stock corporation to a business partnership and vice versa,
- formation of new companies and company mergers,
- (re)organisation of business and company splits/demergers.
  • Succession planning
When proposing solutions we also regularly carry out succession planning for partners in relation to participation ratios.
  • Organisational approach
Organisation of operational splits is, for example, based on the following considerations: Will a business be run via a single company, is it subject to the civil/ tax legislation advantages/disadvantages inherent in the respective legal form? Last but not least, aspects of employment law play a key role. In order to achieve improvements however, several units must often be formed to take advantage of the benefits of the respective legal form in the context of corporate splits/demergers.
  • Business split/demerger
A relatively simple and widespread form of operational split here is a break-down into a holding partnership company and an operating joint stock company. However, this structure, marked by a certain horizontal form, very quickly reaches its limits. Then a further subdivision characterised, for example, by a hierarchical structure, into a parent company in the form of a holding company with two or more subsidiaries, is often necessary. Each link in the resultant structure fulfils specific functions geared to the respective business or the businesses of the group of companies.
  • Limitation of complexity
In the case of all measures the limitation of complexity must be observed as being an important secondary factor. Should new organisational units be formed, it must be ensured by clearly defining processes and responsibilities for example, that only a minimum of extra administrative work is caused. In the best-case scenario the strain can even be reduced by implementing appropriate adjustments. This frequently requires optimisation of the business programmes.
  • Client autonomy
Once comprehensive reorganisation has been implemented it is of course important to ensure that the client’s employees master the system that has been established and maintain it at a high level. Hence maximum independence from external advisers, etc. and consequent avoidance of unnecessary costs combined with a consistently high level of efficiency and effectiveness is achieved.  
  • Knowledge and experience
When realising these aims our clients benefit from our years of extensive knowledge and experience, not only in our actual range of services, but also in the field of data processing.
  • Network
Conditions are changing more rapidly than ever and never become simpler. This also has a bearing on competition with larger providers. In order to be able to successfully compete with such providers, we have increasingly been working with other professionals. In this way we can offer our clients the state of the art consultancy know-how of a broad network of experts.
  • Client orientation
Rigorous client orientation combined with superior specialist knowledge and maximum commitment enable us to offer premium-quality consultancy on the most competitive terms. .