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Tax

Our staff offer a wide range of differing expertise that is focused in the areas of tax, audit and advisory.

In the area of tax, Kleeberg stands for excellent consultancy on all tax-related issues.

The tax legislation in Germany alone is complex, and moreover is subject to frequent amendments. Companies with international operations must also grapple with situations that span national boundaries.

Our comprehensive, always current know-how is the foundation on which we develop viable, stable and sustainable solutions for our clients.

Current News [in German only]

Bürokratieentlastungsgesetz / Aufbewahrungspflichten / Gesetzgebung
Zwirner

Bürokratieentlastungsgesetz III verabschiedet

Der Deutsche Bundestag hat am 24.10.2019 das Bürokratieentlastungsgesetz III (BEG III) verabschiedet. Der Auss...
Filmförderdarlehen / Passivierung / Passivierungsverbot / BFH-Urteil / Bilanzierung / Darlehenstilgung
Zwirner

BFH Urteil zur Passivierung von Filmförderdarlehen

Filmförderdarlehen sind Darlehen zur Finanzierung eines Filmes, die in der Praxis regelmäßig an die (zukünftig...
Rückstellungen / Geldbußen / Kartellbußgeld / BFH / Rückstellung
Zwirner

BFH-Urteil zur Bildung von Rückstellungen für Kartellbußgelder

Der BFH hat mit Urteil vom 22.05.2019 bestätigt, dass Rückstellungen und Betriebsausgaben gleich zu behandeln ...
Fremdwährung / Teilwert / Verbindlichkeit / FG München / BFH
Zwirner

Teilwertzuschreibung bei Fremdwährungsverbindlichkeiten in der Steuerbilanz

Fremdwährungsverbindlichkeiten sind grundsätzlich mit dem Rückzahlungsbetrag zum Kurs der Darlehensaufnahme zu...
Rückstellungen / Aufbewahrung / BFH
Zwirner

BFH: keine Rückstellung für Kosten der Aufbewahrung von Mandantendaten

Mit seinem Urteil vom 13.02.2019 hat der BFH entschieden, dass Kosten die einer Wirtschaftsprüfungs- oder Steu...
Kryptowährungen / Erbschaftsteuer
Zwirner

Erbschaft- und schenkungsteuerliche Behandlung von Kryptowährungen

Nachdem sich das Bayerische Landesamt für Steuern mit Hinweis vom 14.01.2019 bereits bezüglich der erbschaft- ...

Advisory approach

Decades of experience have taught us: the specific questions of our clients require specific answers. Which is why we do not work according to a set pattern.

We put ourselves in the client’s shoes, ascertain his goals and sound out the underlying conditions that have to be taken into account.

Then we develop solutions that are as effective as they are efficient in the present, and can be adapted to new challenges arising in the future.

Range of services

We offer our clients comprehensive support in all tax-related matters

Kleeberg supports your future-looking planning and helps overcome existing problems. We come to your aid if – as in the case of an external audit – you have to deal with matters from the past again.

Declaration consultancy

When giving advice in the face of enforcement by tax authorities, we ensure the complete fulfilment of the fiscal and commercial legislative duties of disclosure, documentation and retention of records. Here we take into account the specific requirements of the particular sector and legal form.

We support clients in drawing up payroll and administrative accounts, annual financial statements and tax returns. Fiscal legislation in particular is constantly changing. Beside legal reforms, there are court decisions, new formalities and notification requirements as well as increases in the severity of liability and penalties to be considered.

We keep an eye on the changes and examine them for relevance to the client’s individual situation. In this way we help to take advantage of beneficial provisions while avoiding errors.

In addition to the accuracy of content, we also make sure that the relevant deadlines are met. Through our tax calculation models we inform our clients about the tax burden they should expect. We examine tax assessments as to their correctness and advise our clients in case of unresolved issues.

Preparation of annual financial statements

Tax accounting has been fundamentally transformed by the application of international financial reporting standards. Kleeberg builds a bridge between accounts prepared for reporting purposes and those prepared for tax purposes, making allowances for the specific needs of clients with international operations as well as requirements specific to the type of business and legal form.

We support our clients in drawing up their tax statement, in determining and optimising their effective tax rate and in structuring internal accounting prices. When it comes to accounting and evaluation for financial reporting purposes, we help calculate the required tax values and determine tax positions in accounting systems within the fiscal year.

In the scope of the conversion of financial statements to IFRS or US-GAAP, we carry out the adaptation of income tax reporting. In addition we offer assistance in determining and evaluating potentially advantageous tax loss carryforwards.

Advisory opinions on tax-related issues

Our advisory opinions create the sound information basis that is the precondition for every successful company transaction. It goes without saying that we take into consideration the specifics of the particular sector and legal form.

Kleeberg offers advisory services relating to the tax structuring of mergers and acquisitions. This includes the planning and implementation of the optimum acquisition structure as well as the tax-efficient structuring of acquisition financing.

On behalf of our clients we draft advisory opinions on the consequences and advantages of the various options open to them. In addition we perform the tax evaluation of the elements of a transaction, such as when the total purchase price is divided into individual assets, in the investment of capital contributions and the valuation of real estate.

Individual tax planning

A multitude of economic circumstances have direct or indirect fiscal consequences. The complexity of the subject matter as well as frequent changes make tax planning much more difficult from the taxpayer’s viewpoint. In close consultation with the client, Kleeberg works out a comprehensive individual tax plan that takes into account all aspects specific to the sector and legal form.

Our spectrum of services comprises complete comparisons of taxation charges, tax simulations and the development of tax strategies for acquisitions, company formations and changes in legal form. In corporation structures, we accompany the structuring of internal accounting prices and optimise corporation taxation rates. In addition we provide strategic consultancy for assets and liabilities structures that also makes allowances for international interests. This is accompanied by comprehensive, long-term succession consultancy services for the benefit of our clients.

Succession consultancy

Providing sound advice in matters of corporate succession and transfer of assets demands extensive legal and fiscal knowledge – not to mention a high degree of experience of life and a sure instinct.

We work with our client first of all to clarify his individual objectives. On this basis we work out an asset and company structure that is optimised from the organisational, fiscal and legal points of view. In close consultation with the client, Kleeberg works out a comprehensive individual tax plan that takes into account all aspects specific to the sector and legal form. In all legal transactions that are necessary for the implementation, we support the client with advice. In succession planning we take into account both the preservation of family assets and income-related issues from the viewpoint of the relinquishing generation. Kleeberg undertakes the evaluation of the total assets with respect to succession tax legislation and calculates the latent tax burden of the envisaged succession arrangements. We develop long-term strategies for tax-efficient asset transfers to the next generation.

International tax law

International factors and cross-border transactions have a major influence on the tax situation. In both inbound and outbound tax planning, different tax systems intermesh.

On behalf of our clients we deal with all questions involving foreign transaction tax legislation and the application of double-taxation treaties. We offer advice on setting internal accounting prices for the cross-border flow of materials and optimise the structure of the international flow of goods and services from the tax point of view. We likewise provide support when it comes to the VAT treatment of national and international business and fulfilling disclosure requirements and customs regulations. We inform our clients comprehensively about the fiscal consequences of moving house or relocating the corporate headquarters.

In answering your questions on international tax law, it goes without saying that we take into account all relevant factors specific to the sector and legal form.

Tax enforcement consultancy

What can be done when the tax and revenue office issues a tax assessment that does not agree with the taxpayer’s legal interpretation and declaration? In such cases, lodging an appropriate appeal may possibly bring about the desired result. Our clients can be absolutely sure that every option that promises success will be exhausted.

Kleeberg supports clients in opposition and appeal proceedings as well as in instigating and carrying out mutual agreement procedures. We ensure that all deadlines and formalities are observed. If required, we assume the representation in legal proceedings.

As a rule tax inspections are an unpleasant situation for the persons or company affected. Not only are they often time-consuming and tie up valuable resources in the company under audit, but they can also lead to higher claims from the tax authorities. We accompany our clients through the external audit process and support them actively in the provision of the necessary documents and information as well as in drawing up an argumentational strategy.

When giving advice on tax enforcement, it goes without saying that we take into account all relevant aspects specific to the sector and legal form.

Digital company audit

Since 2002 the tax authorities have been granted far-reaching rights of access to companies’ IT systems for auditing purposes. In a digital company audit, the audited company must either provide the tax authorities with specially prepared data in electronic form for evaluation according to the Principles of Data Access and the Auditing of Digital Documents (GDPdU), or undertake certain analyses of this information themselves as instructed by the tax authorities.

Kleeberg supports its clients comprehensively in performing the digital audit, assisting with the compilation of the required data, for example. We also help create the necessary infrastructure long before any possible digital company audit takes place. This includes checking the archiving strategy, ensuring machine readability, adapting process documentation as well as drawing up a data backup strategy and an access administration system.

In accompanying digital audits, it goes without saying that we take into account all relevant aspects specific to the sector and legal form.

Quality assurance

The trust that our clients place in the quality of our consultancy and service is both an obligation and a motivation for us. Thus the goal of our quality management for tax-related consultancy is to fulfil the high individual expectations of our clients and listen to their particular wishes and demands.

Our quality-assurance measures comprise a high level of information and qualification for all our staff. Besides this we place great value on each client being looked after personally by a technically experienced director who bears full responsibility.

We have put a quality review system in place for declaration consultancy that guarantees high quality standards. In structuring consultancy we are careful to fulfil statutory consultation obligations, to ensure the early involvement of our specialists, and strictly observe the ‘second pair of eyes’ principle.

Short note Kleeberg Grunderwerbsteuer bei Share-Deals (11/2019)

Short note Kleeberg Grunderwerbsteuer bei Share-Deals (11/2019)
(PDF 0.4 MB)

Short note Reihengeschäfte (07/2019)

Short note Reihengeschäfte (07/2019)
(PDF 0.4 MB)

Short note E-Books (07/2019)

Short note E-Books (07/2019)
(PDF 0.3 MB)

Short note Reiseleistungen (07/2019)

Short note Reiseleistungen (07/2019)
(PDF 0.3 MB)

Short note Konsignationslagerregelung (07/2019)

Short note Konsignations­lager­regelung (07/2019)
(PDF 0.4 MB)

Short note Passive Entstrickung aufgrund erstmaliger Anwendung eines Abkommens zur Vermeidung der Doppelbesteuerung (11/2018)

Short note Passive Entstrickung aufgrund erstmaliger Anwendung eines Abkommens zur Vermeidung der Doppelbesteuerung (11/2018)
(PDF 0.29 MB)

Kleeberg-Short note: Update Abzugsfähigkeit von Kundengeschenken (10/2017)

Short note Update Abzugsfähigkeit von Kundengeschenken (10/2017)
(PDF 0.2 MB)

Short note Abzugsfähigkeit von Kundengeschenken (06/2017)

Short note Abzugsfähigkeit von Kundengeschenken (06/2017)
(PDF 0.2 MB)

Short note Verfassungswidrigkeit § 8c KStG (05/2017)

Short note Verfassungswidrigkeit § 8c KStG (05/2017)
(PDF 0.4 MB)

Kleeberg Short note Neuregelung bei GWG und Sammelposten (05/2017)

Short note Neuregelung bei GWG und Sammelposten (05/2017)
(PDF 0.2 MB)