Tax consultancy and finances

Tax consultancy and finances
Meaningful financial key figures are of decisive importance for the successful development and valuation of a company. A team of specialists under the professional direction of tax advisors will support you with your daily inquiries. Your AMIPARTNERS team will be happy to answer any questions you may have regarding national and international tax law.

Financial accounting

Meaningful financial key figures are of decisive importance for the successful development and valuation of a company. A team of specialists under the professional direction of tax advisors will support you with your daily inquiries. Your AMIPARTNERS team will be happy to answer any questions you may have regarding national and international tax law.

Annual financial statements

We prepare annual financial statements for corporate clients in accordance with German commercial law and tax law, as well as interim financial statements or monthly financial statements upon request. We assist you with publication and filing of annual financial statements in the electronic Federal Gazette. We are happy to provide you with the translations of financial reports in various foreign languages.

Tax returns

We prepare the annual tax returns (corporation tax, trade tax, sales tax) for our corporate clients. In terms of international tax matters, such as the application of double taxation agreements (DTAs), we provide you with our comprehensive support.

Wages and social security

The correct recording of wage and salary components of employees and managing directors is carried out by our wage specialists. We solve complex wage tax and social security issues for our clients in a practice-oriented manner. In terms of employee secondments to Germany or abroad, we provide comprehensive advice on national and international tax law, taking into account aspects of social security law. As your tax advisor, we are your first point of contact in case of tax audits in the areas of income tax and social security.

Ongoing tax advice

We provide the clients with our expert’s opinion on tax related matters (e.g. expert’s opinion on German’s value-added tax law). Further, we answer to your daily inquiries and develop tax strategies. We support our clients as tax consultants in case of a German tax audit. Furthermore, we represent your tax interests in German tax courts. Advice on the effectiveness of the double taxation agreements (DTAs) in international business as well as specialized knowledge on DTAs of the individual countries are part of our international tax practice.

Tax advice in the area of Mergers & Acquisitions (M&A)

The purchase and sale of companies in Germany as well as reorganizations require individual solutions by experienced consultants. Our specialized tax advisors advise you comprehensively in this regard. On your behalf, we perform due diligence on the target entity (tax due diligence, financial due diligence), develop a suitable transaction structure and advise on all steps up to the successful completion of the transaction. Our specialists with economic and tax know-how will guide you through the phase of the integration.

Legal Services

Legal Services
When you establish a company in Germany, or if you run your business, you may be confronted with extensive legal and tax challenges. We offer answers to your legal questions and work with you to develop solutions that are economical and goal-oriented. You benefit from our integrated legal advices, which upon request can also include support from a tax perspective. Our legal services cover corporate law not only for corporations, but also partnerships in Germany.

Company law

We will advise you with regard to the selection of the appropriate legal form for your business activities in Germany (e.g. GmbH, GmbH & Co. KG, public limited company, branch office, representative office, etc.). Furthermore, we support you with the required steps to successfully register a company in the German commercial register. In terms of the establishment of a company in Germany, we consider the tax structuring options by taking into account your individual needs. After successful establishment of a company, we provide legal and tax advice in connection with capital increases, financing arrangements as well as corporate transformation and restructurings. Joint venture agreements, articles of association of a more complex nature or investment contracts prepared by us are practice-proven.

Labor law

Companies, board members, managing directors, executives and private individuals make use of our legal expertise in the field of German labor law. Experienced attorneys support our clients comprehensively in preparing and amending employment contracts as well as in all questions related to the German individual labor law. In the event of conflicts related to the employment law, we represent our clients as attorneys in the negotiation, amendment and termination of the employment relationships. Furthermore, we represent our clients in German labor courts. Upon request, we structure and document cross-border secondments to Germany and abroad. Furthermore, we represent our clients in the application for work permits and visa procedures in Germany.

Commercial law/distribution law

As German attorneys, we advise our clients on legal matters related to the national and international commercial and distribution law and draft the necessary contracts upon request.

Mergers & Acquisitions (M&A)

Whether on the seller's or buyer's side, we advise you comprehensively in terms of your intended transaction up to the closing of the deal as well as in terms of further legal or tax law related questions after the successful closing. Particular focuses of our activities are legal-, financial- and tax- due diligence in case of the acquisition or sale of a German company. On the basis of the results of the due diligence, we advise you, as attorneys and tax advisors, during the negotiations with the buyer or seller as well as during the optimization of the transaction structure. In terms of M&A, we particularly focus on transactions in Germany with a volume of Euro 1 million up to Euro 50 million. We cooperate trustfully with well-known M&A advisors in the areas of M&A Advisory and M&A Finance.

Transfer pricing services

Transfer pricing services
With the expansion of companies’ businesses in overseas, transfer pricing is gaining more attention from both taxpayers and tax authorities. In order to meet the needs, the tax authorities strengthen their competencies by assigning international tax experts. Germany is no exception. In order to handle the situation in an appropriate manner, we offer transfer pricing services including the following.

Preparation of a transfer pricing documentation in accordance with the German transfer pricing regulations

German taxpayers involved in cross-border related party transactions are generally obliged to prepare a transfer pricing documentation that comply with the German transfer pricing regulations. In most of the recent tax audits, transfer pricing documentation is requested by the German tax authorities, who may impose penalties in case the taxpayer does not comply with its obligation. We support you preparing and updating the transfer pricing documentation which comply not only with the German transfer pricing documentation regulations, but also with the requirements set forth by the OECD BEPS (Base Erosion and Profit Shifting) project.

Tax audit support

In most of the recent tax audits, transfer pricing documentation is requested by the German tax authorities who, according to our experience, tend to lay their emphasis on scrutinizing the cross-border related party transactions. In this light, we will provide comprehensive support including, but not limited to, set up the tax audit strategy, attendance at tax audit meetings, or preparation of necessary documents.

Implementation of a transfer pricing policy

In case of the cross-border related party transactions, Germany adopts the so-called “price setting approach”. Under this approach, rules related to the pricing between related parties must be set beforehand based on the assumption that third parties would also agree on the terms and conditions before the actual transaction takes place. By taking into account the functions and risks of the German taxpayer, we will assist you in implementing an appropriate transfer pricing policy. Further, in case the existing policy needs to be revised, we will be at your disposal.

Transfer pricing risk analysis

In a tax audit, taxpayer may face the risk to be scrutinized by the tax authority in case it is unknown whether or not the existing transfer pricing policy is still applicable. Risk may also arise if the actual business does not match with the contractual terms. In order to estimate the potential transfer pricing risk, we will perform a risk analysis including a trial calculation of the tax impact and assist you in case revisions to the current transfer pricing model is necessary.

Support related to the Advance Pricing Agreement (APA)

Advance Pricing Agreement (APA) is a well-established instrument used to avoid transfer pricing risk. This is also true for Germany. APA can be applie not only for future years but also retroactively; i.e. for past years. By cooperating closely with the counterparty of the APA, we offer comprehensive support on all process; from the filing of an APA up to the follow-up after an agreement has been reached.

Provision of second opinion

We will be happy to review the documents (transfer pricing documentation, memorandum, opinion letter etc.) prepared by other consulting firms and propose amendsments where necessary.

Japan Desk

Japan Desk
More than 50% of the German-based Japanese multinationals are companies with less than 30 employees (based on our analysis). The limited capacity makes these companies difficult to perform their businesses and, at the same time, handle the tax and legal matters in an appropriate way.

As for the German-based Japanese companies, it often happens that Japanese expatriates are assigned to take care of the German tax audit while conducting the daily work. Such expatriates may face difficulties in collecting tax audit related documents in case the tax auditors ask questions about the past years about which the expatriates are not well informed.

We, AMIPARTNERS, are proud of our Japanese professionals who have profound knowledge and expertise on the German tax, accounting and legal matters. We are committed to provide you with our tailor-made services not only in German and English, but also in Japanese language. By preparing documents necessary for compliance and tax audit purposes, we will make you well-prepared even if you do not feel the urgency yet.