Tax consulting

With its large and well-qualified team, Schultze & Braun can provide a full payroll and financial accounting service. We can also provide our clients with supplementary services.

The services we provide include:

• Payroll preparation plus applications and certificates
• Accounting for occupational pension schemes
• Preparation of financial accounts
• Paperless accounting (digital accounting)
• Preparation of informative analyses, including in languages other than German
• Provision of information for operational management purposes: set-up and management of cost accounting systems, preparation of financial plans based on financial accounts or comparison of actual figures with planning data or industry benchmark figures

Schultze & Braun prepares financial statements in accordance with German commercial or tax law. We have experience of a wide variety of accounting systems, and can therefore ensure the smooth transfer of accounting data.

Our range of services includes:

• Preparation of financial statements in accordance with commercial and fiscal law
• Preparation of consolidated financial statements
• Year-end reports and analyses, including in languages other than German
• Publication of financial statements of companies limited by shares, German GmbH & Co. KGs and companies subject to the German Law on the Accounts to be disclosed by certain Undertakings and Groups (Publizitätsgesetz)
• Balance sheet analysis

Schultze & Braun prepares all types of German tax returns for both private and business clients. Our extensive network also means that we can access expertise internationally, enabling us to help our clients meet their foreign tax declaration obligations.

We prepare tax returns for clients including: 

• Companies limited by shares
• Partnerships
• Companies operating internationally
• Corporate groups
• Family companies and their shareholders
• Self-employed professionals
• Private individuals
• Internationally mobile employees
• Foundations

Advancing globalisation presents increasing challenges to companies and private individuals alike. 

Schultze & Braun provides support to clients facing international legal issues. Where needed, our experts can also call on foreign advisers locally. France, Italy and Switzerland are particular areas of focus.

Typical issues that clients bring to us include:

• Avoidance of double taxation
• Preparation of tax returns with a cross-border dimension
• Taxation of business establishments, branches or subsidiaries of foreign companies in Germany
• Posting staff abroad
• International inheritance tax law
• Transfer pricing and transfer pricing documentation

Often, too little attention is paid to VAT when it comes to transactions taking place abroad or with a foreign county. Schultze & Braun is committed to providing comprehensive advice on VAT matters and identifying and avoiding risks for clients, particularly in relation to cross-border taxation.

Our experts have extensive experience in the field and can advise on matters including:

• Minimising VAT risks (tax compliance)
• Online trading
• Chain transactions and triangular transactions
• Supply of work and materials and construction/trade contracts abroad
• Input tax refund procedure within the EU and third countries
• Electronic services and deduction of foreign VAT

Developing a customised succession plan is a complex and sensitive process that presents a variety of challenges. Schultze & Braun’s specialists support and advise clients throughout the succession planning process, from initial discussions and identification of succession objectives through to implementation of specific corporate, inheritance and tax measures.

Our range of services:

• Analysis of the company and family situation
• Identification of objectives and development and organisation of an appropriate organisational and asset structure
• Tax aspects of the succession
• Preparation of company valuation reports and tax valuation of immovable property and other assets
• Adjustment and drafting of articles of association to take account of the succession
• Drafting of wills aligned with the target structure established
• Analysis and advice in connection with existing wills and contracts of inheritance
• Execution of wills
• Preparation of inheritance tax and gift tax declarations

Tax audits, criminal tax proceedings, voluntary self-reporting of tax offences – these are subjects of concern for business owners that also put a strain on company operations. Schultze & Braun supports clients and represents their interests in court, drawing on our expertise in the fields of both criminal and fiscal law. Handling such proceedings professionally and discreetly is a particular priority.

Our range of services:

• Support during tax audits, external wage tax audits, special VAT audits and social security audits
• Review and preparation of necessary data and documents in advance of tax audits
• Identifying alternative courses of action in relation to audits
• Reviewing the prospects of successful appeal or legal action and determining the cost risk
• Bringing appeal proceedings
• Representation before the fiscal courts
• Voluntary self-reporting of tax offences
• Defence in criminal tax proceedings
• Representation and defence against tax and customs and investigations
• Preventative advice
• Agreement with the tax authorities