The taxes and the balance of the mezzaninen participation forms
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- Tax right of the Mezzaninekapitals
 - Balance right of the investment capital without right to vote
 - Company capital balance of the quiet participation
      and the pleasure right

Mezzanines finance capital is in the tax right and balance right of big furtherances stamped namely in the balance and therefore with the credit standing and with the rating as well as with the tax advantages. Mezzanine capital can become by additional contract clauses balance-juridically "real" company capital (Equity-Mezzaninekapital). Mezzanine capital is to be valued by the bare Nachrangigkeit compared with the classical outside capital basically only as an economic company capital. This means that it must be expelled in the balance basically as an obligation.
Balance-juridical company capital (conditions)
Provided that the mezzaninen participation contracts fulfil complementary conditions, the Mezzanine capital can be also led balance-juridically as a company capital. Five complementary conditions of the contract are necessary moreover after the main certificate of the institute of the chartered accountants IdW: Beside the profit sharing and loss participation the participation contract must be concluded for at least five years and payments may occur only from a positive annual output. Further a postrank clause as well as an at least 2-year-old term of notice of the Beteiliungsvertrages are necessary (see certificate of the institute of the chartered accountants, Dusseldorf, IDW in the statement HFA 1/1994). The balance-juridical arrangement as a balance-juridical company capital and custody capital has no tax negative results. Rather the arrangement remains tax-neutral.

In spite of the company capital character in bilanzieller and economic regard, Mezzanine capital is evaluated with suitable creation according to tax law as an outside capital with the dismissal advantages. Thus the costs of a Mezzanine financing are deductible as company expenses and contribute to the decrease of the taxable profit. Profit payments at the typically quiet society and with the pleasure right capital decrease with right contract creation the profit liable to corporation tax and are like interest on loans deductible expenditure of the society. The Mezzaninekapital offers real tax advantages.
Tax right of the quiet participation and the pleasure rights
The atypically quiet society (= participation) against it shows a special form and has a profits tax-juridical stamping. This grants income from industrial concern to settle positive and negative income with the possibility with each other. The atypical quiet participation grants the possibility to close the tax circle between different legal people (natural people and legal entities) and to settle thereby profits with losses income-tax or body-tax. Tax condition for the recognition of an atypically quiet society as coemployers is (1) the loss participation, (2) sucked the participation in the goodwill increase and (3) the grant one. Coenterpriser's initiative (= certain rights to a say). Further the additional conditions of the contract which permit then the quiet investment capital balance-juridically as a company capital to passivieren can be taken up. Profit payments at the atypically quiet society are no expenditure at the enterprise, but mean real profit division on account of a uniform and separate profit statement. Payments shorten the profit liable to body, e.g., of the corporation.

In the tax right the yields from pleasure rights are classified as income from capital assets and are defeated by the payment tax. Profit payments are with the quiet corporate capital and with the pleasure right capital an income from capital assets which is defeated by the payment tax with maximum 25% and currently still to the solidarity tax. The enterpriser should find out to the illustration with the help of calculation examples about the advantageous effects in the area of the body, Trade-expensive and income tax with his tax adviser individually.

Free financing conversation for the purpose of procurement of capital without banks

   Dr. jur. Horst Werner

Dr. Horst Siegfried Werner, Goettingen as a finance lawyer
invites you with pleasure to a free and non-binding financing conversation, consultation conversation and strategy conversation. Call / e-mailen you us and you agree on a personal appointment with us.
Dr. Horst Siegfried Werner (year in 1947) is a capital market expert and stated expert for the financing of enterprise, the renovation of industrial concerns and the procurement of capital independent of bank (increase of capital) for the liquidity improvement. Since 1981 he has looked after a capital volume of more than 7€ of billion.
Dr. Werner did a doctorate as a Gesellschaftsrechtler in the shares and group right in Goettingen. He was active at the universities of Bremen, Goettingen and Pune / India in the group and society right.
In several corporations and group holding company enterprises Dr. Horst Siegfried Werner acquired practical experiences as a board of directors and supervisory board in the enterprise financing oriented to participation.

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Financing seminar on the 13th of June, 2013/ procurement of capital conference / Unternehmer-Workshop

about the procurement of capital free of bank and financing for enterprise from 50,000€ to approx. 3.0€ of million without Bafin as a Small Capital financing with a participation plan Free of BaFin and from 3€ of million to 250€ of million as a great financing with a BaFin-approved capital market prospectus for middle class enterprise. Everything about the financing without loan economy, the procurement of capital of Legern and investors, about investment capital without right to vote, renovation capital, Mezzanine financing and Venture-Capital - protection of the financing and the liquidity care! Dr. Horst Siegfried Werner reports all facets of the financing oriented to participation.
Appropriations, subsidy capital and financial supports of the alliance, the countries and the local authority districts as well as the KfW bank for small business and for innovation projects.
the next appointment with Dr. Horst Siegfried Werner:
13th of June, 2013 in Goettingen
from 10/00 - 17/00
For the preferential price
from 189€ incl. USt
every other participant
to 139€
Further information about the finance seminar
receive here.

Funding-network the Dr.. Werner Financial service INC. for bank-independent venture capital

 Dr Werner & Collegen








Finanz-Dienste aus einer Hand:
D i e  Finanzdienstleister
und Finanzjuristen, die 
Kapitalmarktexperten, das Finanzportal
und die Finanz-Marketing-Spezialisten
für die Kapitalbeschaffung zur
der Dr. Werner Financial
Service AG

Positive talk judgements and statements to the work of Dr. Horst Siegfried Werner

The information on the occasion of your event was exceedingly helpful.
 Alfred Sauter CEO, Aurum Resources AG (CH)
 Excellent seminar! I have learnt a lot.
 Lothar Gügel, Allgrund AG
 The finance seminar was very interesting and the house Dr. Werner Financial Service Group offers a good network possibility. I was inspired by your event.
 Prof. Dr. Michael Kuhn, Scheven Financial Services GmbH
 Their seminar in Munich has totally inspired us. They have explained complicated financing connections with clear and simply understandable words
 and explains
 We would not like to fail to pronounce a big compliment to you Dr. Werner. The yesterday's Finanierungs-Workshop was very good. It has opened new perspectives for us.
 Rolf Schumacher, Hohl Logistik AG (CH)
 The financing seminar was good and informed with interesting special knowledge.
 Bertram Iby, IBY Investment GmbH
 This was the best seminar which I have visited in my enterprise life.
 Herbert Kuglmeier, AGEP Corp., (the USA)
 The great work which you to us with the present prospectus have hand over.
 Heinrich Schindler, AlpenSolarPark GmbH
 I consciously choose the participation in your financing seminar for the second time. Our Small Capital issue has excelled up to now our expectations more than.
 Thomas Bähr, Carrots & Coffee KG
 Their financing seminar was very interesting all together
 Qualified engineer Werner Wolf, Lupus AG
 I would like to thank for the extremely interesting, in this subject extremely competent seminar. It has been worthwhile every cent and each of my a total of 1,800 driven kilometres because of the extremely interesting information.
 Mr. Robert Kiefer, fa Ecosyn, Austria
 I was very contented with the financing-Workshop.
 Mr. Manfred Stein, WST Stein Werkzeugmaschinen GmbH
 Their finance procurement seminar just: Very well!
 Mr. Helmut Dückerstrang, Automobile Club of Switzerland Alfons holding company
One nowhere gets the financing matter so concentrated and understandably as well as concerning the contents so coherently shown, how on the seminar of the Dr. Werner Financial Service AG
 Mr. Andreas Hölzl, Hölzl Engineering Group GmbH
 The financing seminar of the Dr. Werner Financial Service AG was organizational and content, had succeeded substantially very much. The seminar fees and the provided knowledge as well as the überlassenen seminar documents stand in a very favorable relation.
 Dr. Peter J. Murrman, SunEnterprise AG
 In your financing talk, Dr. Werner, I had to me five, for myself new points of information taken down which will help us in the future very much.
 Mr. Ulrich Hartmann, moresophy Ltd
 Beside the exciting papers which you have read with the BioIndustry and in the FEZ for BioMedTec I could take part also in one of your interesting seminars. Now we have an other new establishment and I ask for first consultation appointment.
 Dr. PH Hartmut Weigelt, CSO Medecon Ruhr GmbH
 We were impressed by you and your implementation about financing very much. They are the "leader" of the private Placements.
 Volker Röver, management consultancy
 Their compact seminar for the enterprise financing independent of bank has terrifically extended my knowledge,
 Stephan Himmelreich, finance authorised attorney
 The talks on your finance conference were very competent, informative and comprehensive. The implementation for the Small Capital financing was interesting for high
 Bernd Adler, business leader
 The tips to the renovation of enterprise and for the cashless improvement of a balance for our rating at the bank have helped us very much.
 Qualified engineer Otto H.-W. Tailor, CW Laser Technik GmbH
 .... we would like to thank for the very informative and interesting finance seminar. It showed that our participation made sense for us and necessary. Our recognition and thanks for the achievements of the whole team of Dr. Werner-Netzwerks.
 Dipl.-Kfm. W. Harrer, Euro Commodity International GmbH
 I have never received about the financing from enterprise and the procurement of capital also for not listed, middle-class untertaking so a lot of new information and have heard unknown balance tips like from Dr. Werner on the finance seminar
 Albert S. Schmidt, SRE Senior Real Estate GmbH
 In particular your talk, Dr. Werner, with the clear financing examples has impressed my colleague of the management and me very much. Their implementation to the added value by material insert and for the change of obligations in company capital gave us the best suggestions.
. the. single advisers have reported very well and practically oriented.
 Hilmar Conrad, free democratic party / the FDP
 ... for the friendly receipt and the very interesting and instructive conversation I would like to thank again rather warmly. Their statements to the increase of capital by material insert about a stock society to the balance effectiveness of quiet reserves were very exciting.
 Dr. Thomas H. Ash brook, Helmig Hydraulik GmbH
 I had to take part opportunity in your very informative and interesting finance seminar....
 H.P.Mertens, Möbel Mertens GmbH
 ... on the seminar about the procurement of capital were excellente advisers with high professionalism.
Dipl.-Kfm. D. Baumert, Aquila Aviation AG
 All talks of the seminar for the enterprise financing were very good!
 Dr. R. Winkelmann, Kontor Immobilien GmbH
 This was for me up to now the seminar best by far to the Mezzaninefinanzierung which I have visited.
 L. Fleser, MAF AG
 Just on grounds of the fact that in this financing seminar important tips and tips were made the balance optimisation makes this Finanz-Work-shop unaffordable.
 Mr. J. Berghoff
 Dr. Werner a compliment for the very well organised seminar. The contributions were perfect and well reported rhetorically.
 H. Dittmar, Fimamed GmbH
 .... in your finance seminar documents with five ausgezeich-neten professional pamphlets I could read up the very important knowledge about financing once again in detail in rest. Just these detailierten documents were already worth the whole seminar price.
 Kurt A. Riemann
 If we this trade conference to the procurement of capital
 already years ago would have visited, today would stand we whole where different.
Mr. A. Sommermann


We would like to thank for your really good, competent and very practically oriented talk on the Frankfurt Book Fair warmly. We received completely positive feedbacks from business partners and reporters.
 Bernd Tretow, bank-verlag medien GmbH
 The enterprise Finanzierungs seminar was qualitatively very high-quality.
 S. Dear farm-hand
 With financing questions for enterprise you come, Dr. Werner, always immediately accurate on the point. They explain understandably at two minutes for which other need half an hour and round the "hot mash" talk.
 H. Kolb, Betreutes Wohnen GmbH
 Surely many thanks for the financing-Workshop. I have well liked the talks in "fresh form", for everybody understandably... Continue in such a way.
 M. Abersfelder
 My business partner and I are much more clever and have driven more informed home than we had come and prepare everything for the procurement of capital.
 M. Schemmer, to construction furnishings and Immobilien Schemmer GmbH
 The Vortäge were to be listened amusingly with a lot of profit for our accountancy department and financial department - better than on a lot of financing measuring.
 Mr. Leopold Quantes, Zebecker GmbH
 Thanks to many important tips for the balance optimisation and improvement of the company capital equipment we have trebled our company capital rate.
 MR. G. Ruffle
 Other expressive, friendly references about Dr. Werner find Sieauf to the undersides (here).

Dr. Horst Siegfried Werner, Goettingen with his 
 To FUTURE ONES To finance talk appointments

Alternative financing forms
 under the point of view of Basel III
 on the 13th of May, 2012
 in Cologne
Financing seminar to
 to oriented to participation ones
 Enterprise financing and procurement of capital independent of bank
 on the 14th of June, 2012
 in Goettingen
Back financing and project financing
 with the renewable energy
 (Congress of the European Consultants Unit inc.)
 on the 28th of September, 2012
in Augsburg
We send you with pleasure if requested the registration addresses of the called organizers to the suitable seminar reservation

Dr. Horst Siegfried Werner, Goettingen as an invited speaker and adviser with a talk for the financing for enterprise:
 Adviser's reservation
Dr. Horst Siegfried Werner as a financing coach with 31-year-old work experience is available to you with pleasure for a talk for the financing oriented to participation of enterprise, to the procurement of capital without bank as well as to credit standing, rating and balance optimisation as a guest adviser (financing for founders of a new business about small businessman up to small business, large-scale enterprise and groups)
 (Talk fee on inquiry)

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