Management Participations

An MPP or MEP, i.e. a Management Participation Program or Management Equity Plan, are common participation structures of the first and / or further management levels of companies within the scope of investments of a financial investor or private equity fund.

The objective is obvious – employees should become entrepreneurs, administrators of outside interests are to become managers of their own interests.

For more than 15 years, we have been supporting very large international financial investors in the administration of such management participations. We take over the usually very complex contracts in our administration, manage the companies founded within the framework of the investments by a “corporate housekeeping” in the ongoing tax advice and declaration, in the ongoing and annual accounting, the preparation of reports and - not to be underestimated – the communication between the parties involved. Our activities usually last over many years, because the follow-up of the administration up to the “unwinding of the structure” also raises manifold tasks.

The following is of great value to you:

  • The bundling of all information and communications with us and thus at a central place
  • The communication of the participants with their local tax offices in coordination with us
  • Our many years of experience in answering the various questions of tax authorities, tax advisors and sponsors.
  • Communication at eye level with the Group Company and the financial investor
  • Our extensive experience in advising corporate bodies and wealthy private clients
  • Our holistic approach without interface issues

Management investments are sensitive and complex structures whose ongoing management has to be carried out in close consultation with the stakeholders. Our range of services includes, among others:

  • Corporate housekeeping, i.e. keeping company files, ongoing tax advice and declarations, ongoing and annual accounting, preparation of all reports
  • The defense against attempts by the tax authorities to reclassify such shareholdings as current wages
  • The supervision of ongoing changes in the shareholder structure (new participants, leavers, restructuring)
  • The integration into the group communication flows of the associated company (structure descriptions, IFRS 2 questions, etc.)
  • The communication of MEP-relevant information among and with its shareholders – and last but not least the provision of annual information for the individual German income tax returns
  • The ongoing support of tax audits of MEP structures

We name you well-known references – please feel free to contact us.

Contact person

Thomas Ernst Müller
Master of economics ("Diplom-Ökonom"), German certified public accountant, Tax advisor