Commercial law requires balance sheet accounting of those whose trading operations involve business operations organised in a commercial manner. For the conversion to balance sheet accounting and the ongoing preparation of annual report documentation, we pay particular consideration to suggestions for use of voting rights according to the HGB/US-GAAP/IFRS standards for:
- Evaluation and inclusion of reserves
- Accounts receivable and payable
- Fixed and current assets
- All VAT-related matters in international context
- Transfer pricing documentations
- Staff secondment, especially foreign staff working in Germany
- Royalty payments, cost bonus contracts and immaterial assets, also cross-border
- Preparation of corporate tax declarations, including corporate tax, trade tax and VAT; as well as preparation of tax declarations for individuals, including income and inheritance and gift tax
- We will gladly draft US tax returns for our clients.
Here we work in close collaboration with our partners in the USA.
- In the international arena, we can help you with drafting declarations of limited tax liability, the deductions procedure as per § 50a EStG with capital gains taxes or with turnover tax rebates.
- We also evaluate permanent establishment issues and qualifications conflicts.