Drawing up annual financial statements and operational tax declarations
Drawing up annual financial statements and the appertaining operational tax declarations are one of the services we offer. The annual financial statements are offered in 5 standard versions (A-E) and can be supplemented by a report (incl. balance sheet analysis), an explanatory section, and, if required, by an appendix and a business outlook survey. A simplified version of the annual financial statement can be drawn up for publication in the trade register of companies.
Drawing up annual financial statements (balance sheet, profit & loss account and, if necessary, an appendix) for one-man businesses, business partnerships (incl. GmbH & Co. KG) and for corporate entities taking the directives for the conversion of balance sheet principles to comply with German law into account (§§ 238 et. seq. or §§ 264 et seq. Code of Commercial Law).
Co-operation in drawing up business outlook surveys for medium-sized and large corporate entities (§ 289 Code of Commercial Law) and drawing up annual reports.
Drawing up explanatory reports to supplement annual financial statements, derivation of balance sheet analyses and evaluation of economic efficiency, demonstration of the legal relations, allocation of the balance sheet and profit and loss items.
Drawing up opening balance sheets, interim balance sheets, asset and financial status and the audit/review of annual financial statements (e.g. also of operating sites or companies abroad).
Drawing up special balance sheets, particularly in connection with changes of legal forms, among these:
Drawing up operational tax declarations, particularly corporate tax, trade tax and sales tax returns and the assessment of operational assessed values and market value of unquoted shares of shareholders (provided still required).
Drawing up consolidated annual statements and corporate statements (capital, liability and profit and loss consolidation, elimination of interim results etc.) and, not least reporting.
Drawing up annual financial statements (balance sheet, profit & loss account and, if necessary, an appendix) for one-man businesses, business partnerships (incl. GmbH & Co. KG) and for corporate entities taking the directives for the conversion of balance sheet principles to comply with German law into account (§§ 238 et. seq. or §§ 264 et seq. Code of Commercial Law).
Co-operation in drawing up business outlook surveys for medium-sized and large corporate entities (§ 289 Code of Commercial Law) and drawing up annual reports.
Drawing up explanatory reports to supplement annual financial statements, derivation of balance sheet analyses and evaluation of economic efficiency, demonstration of the legal relations, allocation of the balance sheet and profit and loss items.
Drawing up opening balance sheets, interim balance sheets, asset and financial status and the audit/review of annual financial statements (e.g. also of operating sites or companies abroad).
Drawing up special balance sheets, particularly in connection with changes of legal forms, among these:
- Opening balance sheets for a company foundation, (e.g. § 5 Section 4 GmbH law) or opening balance sheet reports (§§ 44, 48, 60 et seq. Law regulating the Transformation of Companies1995)
- Demerger balance sheet (splitting, spin-off, outsourcing) or demerger balance sheet reports (§ 126 Sec. 1 No. 9, § 127 Law regulating the Transformation of Companies)
- Transformation balance sheets or Transformation balance sheet reports (§§ 220, 245 Law regulating the Transformation of Companies)
- Status of overindebtedness (§ 64 GmbH law, § 19 Insolvency Order); capital reconstruction statement and other asset reviews in case of insolvency (e.g. liquidity plans)
- Liquidation statements (§ 71 GmbH law)
Drawing up operational tax declarations, particularly corporate tax, trade tax and sales tax returns and the assessment of operational assessed values and market value of unquoted shares of shareholders (provided still required).
Drawing up consolidated annual statements and corporate statements (capital, liability and profit and loss consolidation, elimination of interim results etc.) and, not least reporting.