Intra-group arrangements

This may include the following:

Intra-group arrangements
All explicit and tacit intra-group arrangements, such as (sub) lease, management, internal services in the field of administrative accounts, subcontracting in the field of production, current account relationships, must be analyzed and put in writing. Any subsequent positions must be processed, see below.

Intra-group positions
All financial intra-group positions must be analyzed, allowing possible settlement positions to be exposed. It must be reviewed whether the intra-group receivables fall under the pledge to the bank in the context of the finance arrangement, and whether there are any(verbal or written) (group) settlement arrangements.

Transfer of assets within the group
Regularly, assets are transferred from one company to the other within a group. With regard to such transfers, effected by a company which experienced difficulties in the recent past, the following questions should be asked: 
 

• has anything been put in writing?
• what price has been paid;
• what was the objective value of these activities at the time;
• what was the financial position at that moment and what were the expectations for the future?

Fiscal unities
The tax lawyer must analyze the fiscal consequences of the various scenarios for your group of companies. Possibly, a loss-making business unit could lead to a tax benefit.

Intra-group liability
Oftentimes, group companies are liable for one another's debts. For more information about this, please see the page 'Liability'.

Intellectual property rights
The intellectual property rights must be secured at the correct level. It must be prevented that important and valuable IP rights are owned by companies where the risk is incurred. For this reason, it is important to analyze what must be transferred, allowing the transfer to be effected in a legally valid manner.