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exploiting all exemptions and limits on tax-free income
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exploiting all tariff reductions
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taking account of all operating expenses, income-related expenses, special expenses, extraordinary expenses, etc.
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making use of special depreciations
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exploiting legal options with regard to items included in the financial statement, valuation options and scope for discretion
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accumulation of tax-free reserves
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reducing the effects of progression by smoothing out large fluctuations in annual results.
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choosing the legal form that is best in terms of taxes
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planning corporate succession so as to minimize taxes
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optimizing taxes in a group of companies
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long-term planning of property transfer so as to minimize inheritance and gift taxes