Services

Tax

Excellent tax advice is one of our core competencies. We see this as being far more than the mere structuring and declaration of business transactions from a tax perspective. Taking your entrepreneurial goals and needs as a basis, we work out practical and sustainable solutions based on our extensive, continually refreshed knowledge. For cross-border issues, we draw on the expertise of our international network.

Our advisory approach

We know from decades of experience that the specific questions of our clients require specific answers. That is why we apply lateral thinking to problem-solving. Our consultancy approach puts your unique questions and concerns front and centre. Approaching things from your, the client’s perspective, we clarify objectives and explore the relevant framework conditions in order to arrive at solutions and crystallise recommendations for the best way forward, the ultimate objective being to create a basis for optimised business performance – reaching far beyond day-to-day business operations.

Quality assurance

We view the trust placed in us by our clients as an obligation and an incentive. Highly informed and qualified personnel are fundamental to our quality assurance. Further important factors are the individual client care provided by our experienced managing directors and their professionalism.

We have put a quality review system in place for tax returns. When providing tax structuring advice, if needed we call on the expertise of specialists from other service areas at an early stage. Workflows are monitored and documented each step of the way. A seamless flow of information, the four-eyes principle and personal support are cornerstones of our quality assurance.

Range of services

Every decision you take can have tax implications. This is true for both private and corporate matters.

  • • The aim of our tax structuring advice is to identify and assess in advance the tax implications of decisions and to optimise the activities you are planning, taking into account all tax and non-tax aspects relevant to such decisions.
  • • We provide comprehensive advice that includes identifying permitted tax structuring options in the private and corporate sector with the ultimate goal of minimising your effective tax burden or preventing it from being incurred in the first place.
  • Individually structured solutions tailored to you or your company’s requirements can minimise your tax burden. By comparing and evaluating alternative tax scenarios, we help you find the solution that is right for you.

There are a large number of economic factors that can directly or indirectly impact on your tax situation. The complexity of the subject matter and frequent amendments and revisions make tax planning difficult from the taxpayer’s point of view.

  • Together with the client, we at Kleeberg work out a comprehensive customised tax plan that takes into account all aspects bearing on the particular sector or legal form of the business.
  • Our range of services includes full tax burden comparisons, tax simulations and help in designing tax strategies for acquisitions, start-ups and changes in legal form.
  • In group structures, we provide help in devising transfer pricing policies and optimising the group’s tax rate.
  • In addition, we provide strategic advice on asset structuring that also takes international interests into account.
  • This goes hand in hand with comprehensive, long-term-oriented succession advice to suit our clients’ particular circumstances.

Our expert reports establish a sound information base that is a prerequisite for any successful corporate transaction. We take into account the specifics of each sector and legal form.

  • We advise you on the tax structuring of mergers & acquisitions. This includes the planning and implementation of the most appropriate acquisition structure as well as the tax-efficient structuring of acquisition financing.
  • On behalf of our clients, we prepare expert reports that weigh up the implications and merits of alternative courses of action.
  • We also carry out tax valuations of the subject matter of transactions, for example upon the allocation of total purchase prices to individual assets, the contribution of company shares and real estate valuation.

International aspects and cross-border transactions greatly influence the tax situation. Different tax systems overlap in both inbound and outbound tax planning.

  • We clarify all issues relating to the Foreign Tax Act and the application of double taxation agreements.
  • We provide advice when it comes to setting internal transfer prices for the cross-border flow of materials and advise on ways to best organise the structure of international flows of goods and services based on tax considerations.
  • We help with national and international VAT questions and advise on reporting obligations as well as customs regulations.
  • In the event of a change of residence or relocation of headquarters, we provide clients with comprehensive information on the tax implications to be borne in mind.
  • When answering your questions on international tax law, we naturally take into account all relevant aspects specific to the industry and the legal form.

We see to it that obligations under tax and commercial law with regard to tax returns, documentation and records storage are fulfilled in full.

  • We ensure that the specific requirements of the particular industry and legal form are complied with.
  • We offer support in the preparation of payroll and financial accounting, annual financial statements and tax returns.
  • We note and review the relevance of current changes to tax laws that apply to particular clients, the most recent court decisions, new formal requirements and reporting obligations, as well as changes in respect of legal liability and fines.
  • We ensure observance with deadlines.
  • Forecast: Using our tax calculation models, we inform clients in a timely manner about expected tax liabilities.
  • We check tax assessments for accuracy.
  • It goes without saying that we are always at hand for any other related questions you may have.

What can be done when the tax office’s assessment does not concur with the taxpayer’s interpretation of the law concerning his tax return? In such cases, there are adequate legal remedies available which might lead to the desired result after all.

  • As our client, you can be confident that all promising options will be explored.
  • We support you in objection and appeal proceedings and also when you wish to commence or pursue mutual agreement proceedings.
  • We ensure that all deadlines and formalities are observed.
  • If necessary, we will represent you in court proceedings.

External tax audits are usually unpleasant for the persons or companies concerned. On the one hand, they are often time-consuming and require scarce resources on the part of those subjected to the audit, and on the other hand they can even lead to higher claims being made by the tax authorities.

  • We guide clients through the tax audit and actively support them when called upon to furnish the documents and information. We also help in developing a strategic line of argumentation.
  • When advising on enforcement, we naturally take into account all aspects that are relevant for the particular industry and legal form.

Tax accounting has fundamentally changed due to the application of international accounting standards.

We bridge the gap between accounts prepared for reporting purposes and those for tax purposes, making allowances for the individual needs of clients with international operations as well as the special requirements of a particular industry or legal form.

  • We help our clients in preparing the tax balance sheet, in calculating and optimising the group tax rate and in structuring transfer prices.
  • For accounting and valuation under commercial law, we assist in calculating the necessary tax values as well as in determining tax items in intrayear accounts.
  • During the changeover of the accounting method to IFRS or US-GAAP, we adjust the income tax reporting.
  • We offer assistance in determining and assessing loss carryforwards that can be used for tax purposes.

Since 2002, the tax authorities have been granted extensive access rights to the data processing systems of companies for tax audits. When a digital tax audit is carried out, the audited company must either provide the tax authorities with specially prepared data in electronic form for evaluation or carry out certain analyses of this information itself according to the German principles of data access and verifiability of digital documents (GDPdU).

  • We provide our full support to you in carrying out the digital tax audit, for example in compiling the necessary data.
  • We help you to put in place the necessary infrastructure even before a potential digital audit is due to commence.
  • This includes reviewing the archiving concept, ensuring machine evaluability, adapting the procedure documentation and creating a data backup concept and user access management.
  • When assisting with digital tax audits, we naturally take into account the specifics of each sector and legal form.

All companies required to keep accounts must transmit balance sheets electronically. This means in effect that the information contained in a balance sheet and profit and loss statement, if such information is to be compiled in accordance with the provisions of commercial or tax law or is compiled voluntarily, is to be transmitted by remote data transmission (referred to as an e-balance sheet). This applies irrespective of the legal form and size category of the company preparing the balance sheet. The international XBRL standard (XBRL = eXtensible Business Reporting Language) is to be used to transmit the respective data records.

  • Our experts can assist you in meeting all legal requirements and in fulfilling your obligations.
  • For tax purposes, a taxonomy prescribed and continually updated by the tax authorities must be used. This is understood to mean the structure and classification of the data that is to be transmitted for annual financial statements.
  • Although this is based on the structure of the balance sheet and the profit and loss statement in accordance with commercial law, it has a much deeper and complex level of detail for tax purposes.
  • The taxonomy to be used for the e-balance sheet is officially prescribed and may not be individually adapted.

Besides ample life experience and sensitivity, advice on succession planning and wealth transfer issues requires wide-ranging knowledge of legal and tax matters.

  • Together with the client, we first clarify the individual objectives.
  • Proceeding from this basis, we devise an asset and company structure optimised from organisational, tax and legal perspectives.
  • Together with the client, we draw up a comprehensive individual tax plan that takes into account all aspects relevant for the particular sector and legal form.
  • We guide the client through all the necessary legal steps required for implementation.
  • In succession planning, we take into account both the conservation of family assets and retirement provisions from the perspective of the relinquishing generation.
  • We also carry out the inheritance tax valuation of the total assets and determine the deferred tax burden of planned succession arrangements.
  • We develop long-term strategies for tax-efficient asset transfers to the next generation.

Companies have the opportunity to refute a possible accusation of wilful intent or negligence in breach of their tax obligations if they have set up an internal control system. The term tax compliance management system (Tax CMS) is also used in this connection. For this purpose, tax risks must be identified and suitable control measures, computer-based where necessary, must be implemented.

The aim is always to file timely and correct tax returns and to fulfil other tax obligations while taking advantage of the legally permissible flexibility in tax structuring.

A Tax CMS is an absolutely essential tool available to companies for managing tax risks. However, a tax compliance management project should not only be seen from the perspective of the tax authorities, it should also bring added value to the company.

A major driving factor in a functioning Tax CMS is therefore also tax optimisation from the company’s perspective and achieving this goal through a high degree of standardisation and automation.

  • We help you and your company to get a functioning tax compliance management system up and running.
  • We work closely with our IT audit experts to ensure that we can offer you the best and most effective quality of service.
  • If you already have a tax compliance management system in place, we will support you with an audit. You can thus rest assured that the processes put in place are appropriate and effective and that you may continue to have confidence in them.

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