auditing | accounting.

Group taxation is carried out on an individual basis. For this purpose, all changes in legislation must be considered.

services.

• Group tax planning and development of a tax strategy
• Loss carryforward, interest deduction ceiling, cross-border issues
• Consulting with regard to profit tax and value added tax consolidated groups
• Consultation for ascertaining deferred taxes in the group
• Examination of compliance with statutory regulations in carrying out profit and loss transfer agreements
• Develop approaches for compensating for, where applicable, multiple taxation in a group
• Conduct tax projections at the group level and deduce appropriate measures
• Support in calculating the deferred taxes in the group financial statements and develop relevant issues
• Country by country reporting
• Ascertain and document transfer prices in conformity with the arm's length principle

Conducting auditing of the annual financial statements according to the law and company charter for individual and group financial statements. (Requirement fulfilled through successful participation in quality control under § 57(a) par. 6, clause 3 Public Accountants Act (Wirtschaftsprüferordnung, WPO)

subject areas.

• Close involvement of the responsible auditors/partners in the operative auditing for ensuring the quality of the audit
• Efficient audit process
• Direct communication with our clients
• Also: audits according to the Budget Principles Act (Haushaltsgrundsätzegesetz), audits under the Real Estate Agents and Commercial Builder Regulation (Makler- und Bauträgerverordnung, MaBV)

We audit the annual financial statements and the annual accounts of nonprofit companies, among other things, also with regard to state foundation laws.

services.

• Audit of the annual accounts or the annual financial statements and proper accounting
• Conformity of the accounting with relevant charter regulations
• Expansion of the audit subject matter based on the regulations in state foundation laws (e.g. proper allocation of funds, receiving basic assets)
• Transfer of know-how

Holistic auditing of any reports from financial services institutions, as well as any ambiguities that arise.

subject areas.

• Audits of annual financial statements according to commercial law and Management Reports of financial services institutions according to §§ 316 German Commercial Code (HGB) in conjunction with § 340(k) HGB taking into consideration the applicable statutory and supervisory regulations
• Audits according to § 36 German Securities Trading Act (Wertpapierhandelsgesetz, WpHG), and support in all legal questions concerning supervision