Taxation of the Financial Industry
Clients:
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Financial Institutions
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Capital Management Companies (KVG)
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Asset Manager
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Institutional Investors
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Holding Companies
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Tax Groups
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Domestic Branches of foreign Finanical Service Provider
My Services:
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Supporting your tax department in the day-to-day business
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Preparation of annual Income Tax and VAT returns
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Preparation or review of monthly VAT returns
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Preparation and/or assistance in preparing annual Financial Statements / reports
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Determination of current and deferred tax positions according to HGB/IFRS
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Preparation of (consolidated) tax reconciliations according to HGB/IFRS
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Development of tax receivables and provision schedules
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Preparation of (tax-related) process documentation, e.g. tax procedural documentation
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Preparation of tax opinions
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Individual tax planning and in-house consulting
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Assistance during tax audits
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Regular jour fix calls with updates on tax law developments
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If you require additional services, please feel free to contact me!
Taxation of domestic and foreign Private Equity / Venture Capital Fonds
Clients:
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Domestic and Foreign Funds / Asset Managers / Fund Administrators
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Domestic and Foreign Private and Institutional Investors
My Services:
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Preparation of partnership tax returns for private equity funds (in the legal form of partnerships) in accordance with Section 179, 180 Fiscal Code
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Preparation of investor-specific reports
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Analysis whether nominal capital repayments and other return of capitals (equity) are tax neutral in accordance with Section 27 German Corporate Income Tax Act
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Assessment of the applicability of German controlled foreign corporation (CFC) rules and preparation of German CFC tax returns according to Section 7 and Section 18 Foreign Tax Act
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Investor-specific inquiries (e.g. reporting under Section 138 Fiscal Code, trade tax reduction according to § 9 No. 2 in conjunction with § 7 sentence 8 Trade Tax Act, credit/deduction of foreign withholding taxes, information on domestic income according to § 6 para. 2 Investment Tax Act, etc.)
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If you require additional services, please feel free to contact me!
Taxation of Capital Investments in Private and Business Assets
Clients:
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Domestic investors holding capital investments in private and/or business assets
My Services:
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Determination of income from capital assets according to Section 20 Income Tax Act (private capital investments) and Section 15 Income Tax Act (capital investments in business assets)
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Calculation of private capital gains according to Section 22 No. 2 in conjunction with Section 23 Income Tax Act for shares which were acquired before January 1, 2009
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Determination of income from (public) investment funds
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Determination of income from special investment funds based on the declarations provided by the asset manager
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The above services can also be provided on a case-by-case basis.