Integrated support for physical assets
The tax analysis is often only one part of the whole when it comes to transactions involving physical assets. In practice, such matters involve a broader set of issues, including AML and KYC obligations, valuation questions, the identification of suitable counterparties, succession planning and the structuring of transactions.
The tax analysis is rarely the whole story in transactions involving physical assets. In practice, matters involving art, watches, jewellery, precious metals and other collectibles almost always involve a broader set of issues, ranging from AML and KYC obligations to valuation questions, contractual structuring and the identification of suitable counterparties.
What appears at first sight to be a simple purchase or sale often develops in practice into a multidisciplinary process in which tax, legal and practical aspects are closely intertwined.
Arx Aurum originated as a tax niche firm, but through many years of practical experience has built extensive expertise in matters involving physical assets. In this context, we do not only assist clients with tax qualification and optimisation, but also provide an integrated and pragmatic approach throughout the full lifecycle of such assets.
Our intervention includes, among other things:
the tax analysis of the transaction and its impact on capital gains tax, personal income tax or corporate income tax
assistance with AML and KYC files and documenting the source of funds
support with the valuation of assets, in cooperation with specialised experts where necessary
searching for and selecting suitable counterparties, taking discretion and positioning into account
the analysis and drafting of purchase, sale and transfer agreements
the structuring of investments and assets, including assessing whether a patrimonial company is appropriate, or whether control and wealth structures such as a partnership or private foundation should be used
We also assist clients in the context of succession and wealth planning, where physical assets often play a specific role.
In many matters, discretion is also crucial. We assist clients in setting up transactions in which the visibility of buyer and seller is limited as much as possible, without compromising legal and tax correctness.
Through this integrated approach, we act in practice as a central sparring partner for clients investing in physical assets, or seeking to structure, transfer or sell such assets.
