Lawyers for family businesses

In the Family Business area we offer a cross-cutting, joint response to the many legal and tax issues and problems that both the company itself and the family that leads it may face.

Main services as Lawyers specialised in family businesses

  • Implementation of the corporate structure best suited to the family's interests and its future generational succession.
  • Analysis and design of the succession plan.
  • Design of family governance structures (family assembly and family council).
  • Planning of the matrimonial property regime applicable to marriages or stable partnerships, as well as advice on possible prenuptial agreements in anticipation of separation/divorce.
  • Mediation and conflict resolution.
  • Planning of business handover to the company's employees.
  • Seeking maximum efficiency to increase the return on family assets

We advise on drafting family protocols, a fundamental tool for regulating the relationship between the company and the family, ensuring the continuity of the business project and overcoming any difficulties that may arise within the family by regulating, among others, the following aspects:

  • Succession of the family business.
  • Matrimonial property regime.
  • Transfer of shares.
  • Entry of subsequent generations into the family business.
  • Future governance and management model of the company.
  • Processing of grants for the implementation of family protocols.
  • Tax analysis of the group restructuring to implement the corporate structure (Holding) best suited to the family's interests
  • Tax planning for the succession of the company's management.
  • Seeking tax optimisation when new shareholders or family members join
  • Reduction of the tax burden between shareholder and company.
  • Seeking tax-efficient formulas for donating shares or handing over management of the business to second generations or company employees.

Our specialist solicitors

Mercedes Nieto

Legal Area Manager

Mercedes Nieto is a Lawyer and Economist and partner in the Corporate Law and Commercial Contracts practice at MERAC LEGAL & TAX LAWYERS. She began her professional career in the Coporate Law and Commercial Department of Garrigues and later moved to Qatar to work in a construction company until she joined the Corporate Law and Comercial Department of KPMG Abogados.

In 2018, she joined a law firm in Marbella as head of the Corporate Law and Commercial Department until joining MERAC LEGAL & TAX LAWYERS as a Partner.

She specialises in corporate and commercial law, mergers and acquisitions (M&A), real estate, national and international contracts and civil law.

She has been involved in M&A and property transactions across a wide range of sectors, and was recognised for her work as a solicitor in the field of commercial law and mergers and acquisitions by ‘Best Lawyers International’ in its 2020 and 2021 editions; in 2020, she was also awarded the prize for best lawyer in that field, and nominated in 2022, 2023 and 2024.

Carmen Gallardo

Head of Tax Area

Carmen Gallardo is a Lawyer and Economist and Partner of the Tax Department of MERAC LEGAL & TAX LAWYERS.

She began her professional career more than 10 years ago in the Tax Law department of Garrigues until she joined the tax department of a multinational group of companies in the logistics sector based in Madrid, where she joined the financial-tax department of the parent company in Germany for three months, where she broadened her knowledge of international taxation.

In 2018, she joined the tax department of a law firm in Marbella until the foundation of MERAC LEGAL & TAX LAWYERS where she is partner responsible of the Tax Department.

Carmen specialises in corporate tax law. She has developed her career advising multinational groups on direct and indirect, national and international taxation and has participated in many corporate restructuring and M&A (Mergers and Acquisitions) transactions. She also has extensive experience in advising on transfer pricing and tax proceedings.

In the 2020 and 2021 editions, she has been recognised for her work as a lawyer in the area of tax law by the association "Best Lawyers International".

Merecedes Nieto

Legal Area Manager

Carmen Gallardo

Head of Tax Area