https://www.kleeberg.de/en/team/carola-springfeld/
https://www.kleeberg.de/en/team/andreas-ertl/
https://www.kleeberg.de/en/team/julian-liebmann/
https://www.kleeberg.de/en/team/nils-klaube/
https://www.kleeberg.de/en/team/hannes-blum/
https://www.kleeberg.de/en/team/mario-karstens/
https://www.kleeberg.de/team/julia-zehetmaier/
https://www.kleeberg.de/en/team/alexander-weyer/
https://www.kleeberg.de/en/team/anna-guenther/
https://www.kleeberg.de/en/team/sebastian-schoffel/
https://www.kleeberg.de/en/team/meltem-minkan/
https://www.kleeberg.de/en/team/alexander-gressierer/
https://www.kleeberg.de/en/team/lisa-spirkl/
https://www.kleeberg.de/en/team/arzum-esterhammer/
https://www.kleeberg.de/en/team/nepomuk-graf-von-hundt-zu-lautterbach/
https://www.kleeberg.de/en/team/magdalena-wimmer-2/
https://www.kleeberg.de/en/team/paul-grimm/
https://www.kleeberg.de/en/team/karolin-knipfer/
https://www.kleeberg.de/en/team/tim-zumbach/
https://www.kleeberg.de/en/team/amelie-merath/
https://www.kleeberg.de/en/team/aylin-oezcan/
https://www.kleeberg.de/en/team/annika-ruettgers/
https://www.kleeberg.de/en/team/volker-blau/
https://www.kleeberg.de/en/team/kathrin-hamann/
https://www.kleeberg.de/en/team/angela-popp/
https://www.kleeberg.de/en/team/sebastian-sieber/
https://www.kleeberg.de/en/team/stefan-reutin/
https://www.kleeberg.de/en/team/jacqueline-goldberg/
https://www.kleeberg.de/en/team/stefan-latteyer/
https://www.kleeberg.de/en/team/lorenz-neu/
https://www.kleeberg.de/en/team/frank-straser/
https://www.kleeberg.de/en/team/jasmin-morz/
https://www.kleeberg.de/en/team/karl-nagengast/
https://www.kleeberg.de/en/team/katharina-monius/
https://www.kleeberg.de/en/team/joana-maria-ordinas-ordinas/
https://www.kleeberg.de/en/team/sanja-mitrovic/
https://www.kleeberg.de/en/team/karl-petersen/
https://www.kleeberg.de/en/team/katharina-julia-missio/
https://www.kleeberg.de/en/team/hermann-plankensteiner/
https://www.kleeberg.de/en/team/ronald-mayer/
https://www.kleeberg.de/en/team/dieter-mann/
https://www.kleeberg.de/en/team/stefan-prechtl/
https://www.kleeberg.de/en/team/lars-ludemann/
https://www.kleeberg.de/en/team/sabine-lentz/
https://www.kleeberg.de/en/team/katharina-lauschke/
https://www.kleeberg.de/en/team/daniel-lauschke/
https://www.kleeberg.de/en/team/philipp-rinke/
https://www.kleeberg.de/en/team/kai-peter-kunkele/
https://www.kleeberg.de/en/team/alexander-kruger/
https://www.kleeberg.de/en/team/yasemin-roth/
https://www.kleeberg.de/en/team/hans-martin-sandleben/
https://www.kleeberg.de/en/team/beate-konig/
https://www.kleeberg.de/en/team/anna-maria-scheidl-klose/
https://www.kleeberg.de/en/team/andreas-knatz/
https://www.kleeberg.de/en/team/christian-klose/
https://www.kleeberg.de/en/team/reinhard-schmid/
https://www.kleeberg.de/en/team/jurgen-schmidt/
https://www.kleeberg.de/en/team/thea-schopf/
https://www.kleeberg.de/en/team/steffen-sieber/
https://www.kleeberg.de/en/team/sandra-inioutis/
https://www.kleeberg.de/en/team/martina-strobel/
https://www.kleeberg.de/en/team/michael-h-thiel/
https://www.kleeberg.de/en/team/michael-vodermeier/
https://www.kleeberg.de/en/team/robert-hortnagl/
https://www.kleeberg.de/en/team/monika-walke/
https://www.kleeberg.de/en/team/birgit-hofmann/
https://www.kleeberg.de/en/team/erwin-herzing/
https://www.kleeberg.de/en/team/martina-hermes/
https://www.kleeberg.de/en/team/stephanie-gruber-jorg/
https://www.kleeberg.de/en/team/thomas-gottler/
https://www.kleeberg.de/en/team/kristin-fichter/
https://www.kleeberg.de/en/team/juliana-engesser/
https://www.kleeberg.de/en/team/tobias-ehrich/
https://www.kleeberg.de/en/team/gerhard-de-la-paix/
https://www.kleeberg.de/en/team/bettina-wegener/
https://www.kleeberg.de/en/team/markus-wittmann/
https://www.kleeberg.de/en/team/julia-busch/
https://www.kleeberg.de/en/team/corinna-boecker/
https://www.kleeberg.de/en/team/christoph-bode/
https://www.kleeberg.de/en/team/christian-binder/
https://www.kleeberg.de/en/team/frank-behrenz/
https://www.kleeberg.de/en/team/hannes-zieglmaier/
https://www.kleeberg.de/en/team/christian-zwirner/
https://www.kleeberg.de/en/team/dirk-baum/
https://www.kleeberg.de/en/team/teresa-ammer/
Search
Close this search box.

If you would like to arrange an appointment or receive further information about our firm, or if you have any questions, comments or suggestions for improvement, please do not hesitate to contact us. We look forward to hearing from you!

Dr. Kleeberg & Partner Gmbh
Audit & Accountancy Company
Tax Advisory Company

Augustenstraße 10
80333 Munich
Germany

Phone +49(0)89-55983-0
Fax +49(0)89-55983-280

E-Mail 

Your way to our office:
Arrival (Google Maps)

If you arrive by car, reserved parking spaces are available in our underground car park.

Advisory

The Advisory service area provides customised advice on key strategic and operational issues and challenges facing your business. Companies today have to deal with increasing dynamics in a multiplicity of fields. Markets are changing rapidly, as are political and legal frameworks. Global developments demand an ability to adapt and innovate quickly. Whether the issue is company formation, mergers & acquisitions, restructuring, succession planning, accounting and valuation matters or effective structuring in an ever-changing regulatory environment – as experienced consultants in all of these fields we know first-hand how to help you to devise strategies and attain goals.

Our advisory approach

Instead of “off-the-shelf” solutions, we offer the client sound business process-oriented advice. Our actions, evaluations and assessments are rooted in the real world and use information from all available sources. Tasks are always viewed in context. Our goal is to develop solutions that are individually tailored to your particular needs, to bring new perspectives to your business model, taking the shortest possible route to success. We are continually honing our professional skills and working systematically and efficiently to provide the best quality advice in all strategic and operational matters.

Quality assurance

We believe that quality assurance is an ongoing task. Our advisory services and reports undergo stringent quality assurance reviews, especially in the form of routine discussions and coordination within the team. The best guarantee of a consistently high standard of service is the superb know-how of our people. This high standard is consistently maintained, mainly thanks to an unusually high number of qualified professionals among our staff, through enduring client relationships and ongoing specialised training. Our principle of ensuring the active involvement of a highly competent and experienced managing director is a further guarantee of first-class results.

Range of services​

Successful corporate management involves tackling and overcoming a variety of challenges, for which optimal solutions call for the right expert knowledge and know-how.

  • We first examine the respective issue from all angles, always with the long-term as well as the short-term goals in mind.
  • Cross-functional teamwork ensures that we take into account all relevant business management, tax and legal factors that are relevant for our assessment before deciding in consultation with you which options should be prioritised.
  • Obviously, our assessment also takes into account the fact that business management issues have to be considered in the context of the particular sector and the legal form of the enterprise.
  • We outline alternative courses of action and their possible implications and also support you in introducing the necessary measures in order to achieve the desired outcome.

Issues surrounding financial statements are always at the forefront of discussions between the preparer of the financial statements and the recipients of the financial statements and/or the auditor.

  • With our wealth of accounting expertise, we are always at your service to answer specialised questions and find solutions for complex accounting problems.
  • We put together the result of our evaluation in accounting assessments and reports as required.
  • These reports establish a sound information basis, which is an essential prerequisite for adequate problem solving, and outline recommended courses of action for dealing with the issue in question. They serve as an argumentation aid and can also be used as expert opinions in legal disputes.
  • The breadth of our range of services and the cross-functional cooperation of our experts ensures that we have an all-round view of the issue in question. Put another way, our evaluations are not confined solely to the presentation in the accounts, but also take a look at possible tax or company law issues. The same applies to the specifics of each sector and legal form.

In business management terminology, the term compliance describes adherence to laws and guidelines, but also to voluntary company codes or standards. The compliance management system represents the entirety of a company’s principles and its measures for adhering to these rules and thus for avoiding breaches of the rules.

Increasing public news coverage on the creation of slush funds, corruption and bribery, cartel agreements, breaches of data protection or breaches of export regulations have created heightened awareness among many companies concerning the issue of compliance and on the need to take appropriate corrective action. Non-compliance with rules can lead to corporate penalties, fines, profit skimming or forfeiture of the profit earned through having violated the law. In addition, the violation may very often result in a considerable loss of image.

  • We support you in setting up or improving an already existing compliance organisation in your enterprise. Company-specific factors and questions, such as applicable legal and other regulatory provisions as well as ethical standards are of course also a part of our work.
  • In addition, we also conduct audits of compliance management systems in accordance with IDW Standard PS 980 (Principles of Proper Auditing of Compliance Management Systems). Our work covers all three steps, from an assessment of the concept to an assessment of adequacy and implementation through to an assessment of the effectiveness of a CMS.
  • Our work in the area of compliance naturally takes into account the particular nature of the sector in question and the legal form of the enterprise.
  • For more information on how we can assist you with compliance issues, click here.

“Good corporate management and control” or “adequate structuring of the corporate constitution” – these are the basic concepts that have gained importance under the rubric of corporate governance in recent years. The German Corporate Governance Code for listed companies, the application of which is generally recommended to all companies, played a role in this.

  • Together with you we work out a comprehensive strategy for handling the topic of corporate governance.
  • First and foremost, this includes the company’s legal structure, the corporate management and the necessary oversight, all the while being guided by the current requirements as regards corporate governance.
  • The next step is about communication and informing the target group about the existing corporate governance structures to clearly illustrate the positive effects of good governance, which includes its public perception.
  • If needed, we can also support you in developing and implementing your own corporate governance principles and within the framework of enforcement proceedings.
  • When advising on corporate governance issues, we naturally take into account the specifics of each sector and legal form.

The modern economy is characterised by wide-ranging changes in organisational structure. Competition for acquisitions arises in purchase and selling decisions. This means that the necessary due diligences must sometimes be carried out under great time constraints and be focused on selected areas. The systemic focus on value-determining factors maximises the benefit of due diligence.

  • We provide across-the-board support in the planning and performance of due diligences.
  • We assess opportunities and risks realistically. Depending on the circumstances, our analysis considers, for example, the asset and earnings position, cash flow, market position, tax risks and the personnel situation.
  • We prepare a solid foundation for decision-making by the client which is based on reliable valuation models, probability calculations and sensitivity analyses and also identifies possible risks.
  • Through simulation calculations, we are also able to show the impact of the transaction on the balance sheet.
  • In due diligences, we naturally take into account the specifics of each sector and legal form.

Fairness opinions are professional evaluations on the outcome of a decision-making process, particularly on whether a transaction price is adequate in a particular corporate initiative; they thus provide assurance and documentation of fair and demonstrably justified values for the annual financial statements, the general meeting or shareholders’ meeting and for the tax authorities.

  • We support you by preparing fairness opinions with informative value for assurance and documentation purposes.
  • To this end, we draw on our many years of experience in valuations and in the transaction business.
  • We conduct our business free from conflicts of interest and in compliance with the necessary independence requirements.
  • Combining our expertise from our different service areas allows us to provide an informed opinion on the particular decision-making process.
  • Our fairness opinions naturally take into account the specifics of each sector and legal form.
  • For more information on how can support you with fairness opinions, click here.

Today’s accounting-related IT systems link information about finance, human resources, production and sales. They include warehouse management and order tracking systems, customer and supplier databases, financial accounting and much more. They can also include interfaces to suppliers and customers as needed. In this context, questions often arise regarding the efficiency of IT-supported work processes and the IT strategy of the company management. Existing structures frequently require the adaptation of business processes to integrated accounting systems.

  • Depending on your requirements, we take on various tasks in the area of accounting-related business process optimisation.
  • We offer in-depth and wide-ranging methodical knowledge backed by decades of experience in analysis, planning and modelling for optimising your accounting processes and related operational procedures.
  • We analyse the existing accounting system and make specific recommendations for improvement.
  • We also help you with the design and introduction of process-related control and monitoring systems to ensure compliance with the processes over the long term.

Company law raises a multitude of questions about the corporate relationships of companies, both internally and with the outside world. This ranges from company formation and restructuring to succession planning, liquidation or insolvency. In addition, company law issues include the appointment and dismissal of the corporate bodies, the supervision of general meetings as well as silent partnerships and sub-participations. The drafting of company agreements is also of considerable importance.

  • Our teams composed of individuals across a broad range of disciplines guarantee professional support in all corporate law issues, regardless of whether this involves an individual company or a corporate group.
  • Our legal expertise guarantees legal certainty for our clients.
  • We work with you to develop integrated solutions and customised contracts that optimally reflect and meet the defined objectives.
  • In corporate law matters, we explain the implications of different courses of action to our clients.
  • When advising on corporate law issues, we naturally take into account the specifics of each sector and legal form.

The support offered by us is from a single source.

Preparing for an IPO requires wide-ranging knowledge, for example of the market environment, the capital market, corporate financing, tax and business law as well as national and international accounting. In all phases, from conception and decision-making to actually going public, information must be gathered and processed while maintaining confidentiality and without disrupting the company’s day-to-day operations.

  • We assist you with the marketability analysis as well as with the market and sector evaluation and the preparation of bank exposés.
  • We help to set up financial, accounting and reporting systems that are adapted to changing circumstances.
  • We optimise the legal organisational structure, the tax situation and advise our clients on accounting-related questions that follow from going public.
  • We are there to help fill the capital market’s need for an ongoing supply of reliable information.

With our extensive expertise in accounting, valuation and auditing, we are always available to provide answers to special questions and find solutions for complex accounting problems. These not infrequently concern questions relating to a potential invalidity of the annual financial statements under company law.

  • Our expert reports provide a sound information basis that is needed for adequate problem solving, and makes concrete recommendations for action in dealing with the issue in question.
  • Our broad range of services as well as the cross-functional cooperation of our experts in different fields guarantee that a problem is viewed from every perspective, which includes possible tax or company law issues and is not just confined to accounting.
  • We naturally take the specifics of the respective sector and legal form into account in our assessment.

Due to the advancing internationalisation of the economy and the transnational integration of the capital markets, the relevance of uniform accounting standards at international level is increasing. The EU-wide obligation for capital market-oriented parent companies to prepare consolidated financial statements according to International Financial Reporting Standards (IFRS) has elevated these accounting standards to the “capital market language” in Europe. For non-capital-market-oriented companies, for example, the new capital adequacy agreements (“Basel II”) are reinforcing the trend towards converting accounting to international standards.

  • We guide you professionally through the conversion process.
  • Together with you we work out the basic substantive agenda and timelines to ensure efficient and problem-free transition.
  • We advise clients on all necessary adjustments to their information and control systems.
  • Our broad expertise in the application of IFRS makes us the perfect partner for specialised accounting and valuation issues and ideally suited to find solutions for complex accounting problems.
  • When advising in connection with IFRS, we naturally take into account the specifics of each sector and legal form.

The internal audit function is no longer only concerned with monitoring the company, it should also play a role in the development of the company and in increasing its value. For reasons of cost or efficiency, some companies delegate the internal audit function in whole or in part to third parties. In these cases, external parties take over, for example, the audit of certain business areas or the evaluation and assessment of the internal control and monitoring system, thus allowing the company to avail itself of professional resources on a short or long-term basis.

  • We take over various internal audit functions on request.
  • This outsourcing allows clients to benefit from our all-round specialist and sector-specific expertise in accounting, valuation and risk-oriented auditing.
  • We analyse the existing risk management system and, if needed, make suggestions for improvement.
  • If the internal audit function remains with the client or if it is to be set up there in the first place, we ensure that it works efficiently and effectively in accordance with modern standards.
  • Here we are able to competently and reliably assess the effectiveness of an internal audit function, or re-vamp an already existing one, placing the focus on work processes and working methods, documentation and communication requirements as well as on quality measurement.
  • When working in internal auditing, we naturally take into account the specifics of each sector and legal form.
  • For more information on how we may be able to help you, for example, in internal auditing and risk management, click here.

The globalisation of the capital market is increasing the demands on corporate communication. Investors expect internationally comparable financial reports. In addition, the various groups – for example analysts and private investors – also have clear expectations as regards information.

  • We are your competent partner for capital market communication.
  • We support clients in providing the necessary information.
  • We work with the client to develop an optimised information strategy which ensures that the different target groups receive information tailored to their specific needs at the right time.
  • We attach great importance to addressee-oriented communication that avoids information asymmetries.
  • In capital market communications, we naturally take into account the specific requirements of the respective sector and legal form.

Deferred taxes are one of the most complex areas in accounting. The problems and challenges associated with the accrual of deferred taxes, whether necessary or optional, are thus many and varied.

  • An essential factor in connection with deferred taxes is, in addition to the different types of income tax, the legal form of the accounting entity.
  • Also important is the shareholder structure or the company’s affiliation to a group of companies, which can have a significant impact on the recognition and measurement of deferred taxes.
  • There may also be different assessments depending on whether the case involves a single entity or a corporate group.
  • Accounting for deferred taxes requires not only mastery of commercial law regulations, but also requires a clear understanding of the tax structure in order to arrive at a correct assessment. Our interdisciplinary approach meets these requirements in full measure.

Mergers & acquisitions as well as strategic business alliances open up new opportunities for companies. They entail making important, but often also risky, corporate decisions, so that meticulous planning, transaction security and adequate transaction management are essential for success.

  • We guide you through the entire process, competently and effectively.
  • We answer tax questions and provide advice on the choice of suitable transaction financing.
  • In addition, we advise the client on legal matters and carry out the due diligence.
  • A successful transaction being the ultimate goal of our endeavours, we bring together all sources of information and use it to negotiate confidently to the best advantage of the client.
  • Our professionals keep a close eye on developments in all relevant areas, identify trends at an early stage and give recommendations for action.
  • When advising on mergers & acquisitions, we naturally take into account the specifics of each sector and legal form.

Quality is a decisive factor for success in the marketplace and the demands on quality assurance are thus high. Because of the high standards we set ourselves for quality and the demands we make on ourselves, we are fully aware of its importance. The expertise we have acquired in quality assurance is not confined to Kleeberg itself, but is also shared with clients and our professional colleagues.

  • In addition to mandatory quality control audits, we also provide other quality assurance services to our professional colleagues. These include, among others, ISO certifications as well as the assumption of the report critique or internal review.
  • Our professionals bring their many years of experience to bear in organisational consulting, particularly for small and medium-sized practices.
  • We use our understanding of the specific needs of this target group to provide them with comprehensive support in streamlining their organisational processes and in optimising their service quality and assist them in the ongoing quality assurance process.
  • We provide expert opinions and reports, for example, on questions of single-entity and consolidated accounting in accordance with the German Commercial Code (HGB) and IFRS.
  • Our across-the-board knowledge enables us to illuminate even very specific issues and to develop practical solutions.

The huge attention paid to corporate governance and compliance is increasingly bringing into focus the importance of good corporate risk management. The company’s management is responsible for taking appropriate measures to deal with risks.

Risk management is one aspect of a business management approach that includes how the company can be best organised with regard to risk exposure and how it can be managed or mitigated.

On the other hand, company officers who neglect risk management issues may have to answer charges concerning a breach of their duties.

  • We support you in the analysis and organisation of risk management in your company.
  • As our client, you benefit from our comprehensive professional and sector-specific expertise across the entire spectrum, from risk inventory and risk assessment to the implementation of suitable countermeasures and monitoring of their effectiveness.
  • We naturally also take into account company-specific factors and concerns as well as the relevant statutory and other regulatory provisions.

Against the backdrop of increasing competition and growing cost pressure, restructuring provides an opportunity to reallocate resources and improve the company’s position by combining forces. In the process, decisions are made about core competencies and the deployment of capital – often with consequences for human resources.

  • We help you develop the concept for the specific process of restructuring and assist in its implementation.
  • In order to arrive at the right decision, we carefully compare different scenarios.
  • We are aware that restructuring must be fully explained internally and externally and also be transparent. Here too, we can provide valuable advice to the client.
  • We help with the entire restructuring process to ensure the client’s long-term competitiveness and maximise its economic potential.
  • For acquisitions and sales of company divisions or groups of companies, we draw on our know-how in the areas of mergers & acquisitions and due diligence.
  • When providing advice in connection with restructuring, we naturally take into account the specifics of the sector and the legal form.

A company is sold in its entirety or in part, shareholders join or leave. Changes in the ownership structure often make a revaluation of the company necessary. Various methods can be used for this purpose.

  • Together with the client, we carry out detailed valuations of the company.
  • Using the valuation method best suited to the particular task, we determine the value of the client company or the target companies in the context of corporate transactions.
  • Our highly professional and competent approach ensures that we can obtain the necessary information within a reasonable period of time and quickly arrive at accurate and reliable results.
  • When carrying out business valuations, we naturally take into account the specifics of the respective sector and legal form.
  • For more information on how we help you with business valuations, click here.

Advice on business succession and wealth transfer issues requires extensive legal and tax knowledge – and a high degree of life experience and sensitivity.

  • Together with the client, we first of all clarify the individual objective.
  • Proceeding on this basis, we devise an optimal asset and company structure from organisational, tax and legal perspectives.
  • We advise clients on all the necessary legal steps for implementation of the decisions taken. In succession planning, we consider both the conservation of family assets and retirement aspects from the perspective of the generation handing over the reins.
  • We carry out the inheritance tax valuation of the total assets and calculate the deferred tax burden of the projected inheritance arrangements.
  • We devise long-term strategies for the tax-efficient transfer of assets to the next generation.
  • When assisting with company successions and asset transfers, we naturally take into account the specifics of the respective sector and legal form

In both preliminary and opened insolvency proceedings, the insolvency administrator requires, in addition to ongoing liquidity planning for the debtor company, tax advice, which he will seek from external service providers if possible, if only for reasons of personal liability. The pursuit of liability claims requires an objective expert opinion at the time of insolvency or indebtedness by an independent third party.

  • Our experience in working with insolvency administrators means that we are very familiar with the intricacies of insolvency law, making us the most qualified partner for insolvency administrators in such matters.
  • When preparing liquidity plans, we determine in close personal consultation with the administrator which payments are actually necessary so that the business can continue operating.
  • If preliminary proceedings are ordered, we can determine the financial framework data in consultation with Management, Controlling, Purchasing and Sales and Accounting as early as the first works meeting and, working together with a team inside the company, can produce an initial liquidity plan.
  • This will provide a working basis for suitable economic and organisational measures to improve liquidity.
  • In the course of the proceedings, we support the insolvency administrator in pursuing liability claims.
  • Expert opinions prepared by us to determine insolvency and over-indebtedness form the basis for the successful pursuit of claims by the administrator.
  • The current case law of the German Federal Fiscal Court and the ongoing efforts to reform insolvency law entail continuous changes in the tax framework of insolvency proceedings. We actively respond to these changes when preparing the insolvency debtor’s tax returns on behalf of the administrator.
Financial Accounting & Advisory Services
Are you interested in optimising accounting, financial accounting and reporting processes? Find out more about our wide range of Financial Accounting & Advisory Services (FAAS) and how we can support you with customised advice.

Detailed information can be found on our FAAS page:

Your contact for Advisory​

Filter by

Advisory News

Tax Advisory

Anpassung des Anwendungsschreibens zur Veröffentlichung der Taxonomie durch das BMF

Das BMF hat im Einvernehmen mit den obersten Finanzbehörden der Länder das Rn. 16 des BMF-Schreibens vom 28. September 2011 (BStBl...
to the news
Tax Audit Advisory Legal

Viertes Bürokratieentlastungsgesetz tritt in Kraft

Nachdem der Bundestag am 26.09.2024 den Regierungsentwurf für ein viertes Bürokratieentlastungsgesetz verabschiedet und der Bundesrat diesem am 18.10.2024 zugestimmt...
to the news
Audit Advisory Valuation

Basiszinssatz nach IDW S 1 bleibt zum 01.11.2024 gerundet bei 2,50 %

Der Basiszinssatz nach IDW S 1 stagniert zum 01.11.2024 weiterhin bei gerundet 2,50 %. Der ungerundete Basiszinssatz sinkt von 2,52 % (per 01.10.2024)...
to the news