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  "notes": "Page 45 of EY Family Office Guide.",
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      "text": "Tax issues: Corporations are subject to corporate tax (15%) and solidary surcharge (5.5%). Trade tax is approximately 20%.",
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      "text": "Limited liability company (GmbH) requires a minimum share capital of €25,000. Stock corporations require a minimum share capital of €50,000.",
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      "text": "The legal form of a Swiss family office is neither driven by the complexity of its functions nor the family's wealth structure. Swiss partnerships are not a common legal form for a family office.",
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      "text": "Family offices may be structured in various ways in Germany. Normally, it would be advisable to establish an independent legal entity using a corporation (stock corporation – AG, limited liability company – GmbH) or a limited liability partnership (KG).",
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