Tax Advice for Companies

Wedding & Partner regards your annual financial statements as the business card for your company. We proactively identify any potential for optimisation to you, and are available to answer all questions you may have. Doing so, we keep a close eye on both commercial law and tax law aspects. The major advantage: You receive everything from a single source.

Our services for your company include the preparation and digital transmission of:

• Annual and consolidated financial statements as per the German Commercial Code (HGB)
• Annual and consolidated financial statements as per IFRS
• Tax balance sheets
• Determination of profits
• Electronic balance sheets for the revenue authorities
• Filing and disclosure of document versions for the German Federal Gazette

We take a foresighted approach to monitoring the taxation situation of your business or your corporate group, which permits the tax burden to become a plannable factor for you. In this regard with family businesses especially, we also take your personal circumstances into consideration.

The services we provide for your business operations, your stock corporation or your business partnership include the preparation of your tax returns for the following purposes

• Corporate income tax
• Capital gains tax
• Trade tax
• Sales (value-added) tax
• Separate and uniform determination of profit
• Limited tax liability
• Training in tax law for your personnel

The proper and orderly bookkeeping and accounting of your business or your corporate group provides the basis for its functioning controlling and the groundwork for your decisions. For Wedding & Partner, it represents the foundation for the taxation of your stock corporation or business partnership.

We support the use of digital solutions here, permitting you to steer and manage your company quickly and easily.

In the financial accounting area, we provide the following services to you:

• Digital bookkeeping and accounting of your ongoing business transactions
• Submission of advanced sales (value-added) tax returns
• Submission of recapitulative statements
• Submission of Intrastat notifications
• Individual reports adapted to your requirements
• Bookkeeping/accounting as per the German Care Accounting Ordinance (PBV)

As your partner for all your taxation requirements, we also offer our expertise in the payroll tax and social contributions field. Our services here include:

• Proper and orderly payroll accounting, including all notifications
• Salary tax liability for expatriates
• Payroll accounting in the health and care sector
• Support and assistance during wage/salary and social insurance government tax audits
• Payroll tax treatment advice
• Your Digital Payroll Office
• Net salary/wage optimisation

When your next government tax audit occurs, Wedding & Partner are ready to accompany you securely through the process with their excellent understanding of taxation, as well as their many years of experience and professional support. Together with the specialist reasoning and arguments we provide, the avoidance of specific patterns of behaviour also plays a critical role here.

Our government tax audit guidelines have everything you require. Take the opportunity to have a look at them.

In addition, we also assume the conducting of cases for you before the fiscal courts and follow proceedings for you before the German Federal Fiscal Court (BFH).

When advising on your company or your shareholdings, we also include your personal economic and financial circumstances in our considerations, so as to give you an integrated assessment of your situation.

In addition to providing a personal contact person for any questions you may have, our range of tax advisory services for your company include the following especially:

• Succession planning and advice
• Advice in connection with real estate
• Taxation planning advice and potential restructurings
• Monitoring and assistance on government tax audits and tax enforcement advice
• Sales (value-added) tax appraisals
• Liquidity planning
• Training in tax law for your personnel

Wedding & Partner provides support and monitoring when you are acquiring or selling a company and when optimising your shareholding structure. Doing so, we continue to give you individual advice also beyond the closing of the deal. We are your expert for the taxation aspects when:

• Acquiring or selling companies through the transfer of corporate rights (share deal)
• Acquiring or selling companies through the assumption of assets (asset deal)
• Implementing mergers
• Changing a legal status/business form
• Making capital contributions

Owners of family businesses know best that their undertakings have significantly different structures and processes to those of shareholder-based companies. For this reason, they also need a taxation professional with the required specialist knowledge at their side. Our aim in this regard is to develop individual solutions together with the respective family. Doing so we act as a reliable partner for you, providing advice in the following areas, among others:

• Inheritance tax planning and succession planning
• Separation of commercial and private assets
• Restructurings
• Advisory board and supervisory board functions

We are available as an external consultant for single family offices and multiple family offices. When requested, we also provide family office services to family businesses as well.

The assessment of aspects and issues relevant to transfer prices, together with their at arm’s length comparisons, represent a clear focus of the revenue authorities. At the same time, the related documentation duties have been further tightened under cross-border requirements through the base erosion and profit shifting (BEPS) package of measures from the OECD. Wedding & Partner is ready to support you when preparing your group transfer prices, as well as when arguing for and justifying them before the revenue authorities. We provide the following services targeted to your needs here:

• Preparation of transfer pricing documentation (German/Japanese/English)
• National and international documentation of the transfer prices
• Updating service
• Tax enforcement advice during tax audits by revenue authorities

Even when utmost care is accorded by a client to the best of their knowledge and belief, errors can occur. In order to avoid any suspicion of tax evasion, the installation of a tax compliance management system is advisable. We support you when establishing structures in conformance with tax law and in the elimination of tax risks. Wedding & Partner provides the following support to you here:

• Preparation of taxation-focused corporate guidelines and taxation handbooks
• Implementation of a taxation internal control system (ICS)
• Tax compliance training of your personnel
• Assessment of any already existing tax compliance management system (TCMS) by our auditing company affiliate WEDDING & Cie. GmbH Wirtschaftsprüfungsgesellschaft

In our tax due diligences, we identify the taxation opportunities and risks so as to compile the taxation information of relevance to you for a related acquisition. The knowledge gained is initially intended to be of use when taking the decision about the acquisition, and subsequently during the contractual negotiations. Our Due Diligence Team provides individual support and advice to you during the complete transaction.

Furthermore, we also conduct commercial and financial due diligences.

We provide advice to both national and international investors when structuring their existing real estate portfolios, as well as when investing in properties. Doing so, we advise in relation to:

• Taxation of real estate
• Asset management
• Liquidity analysis
• Real estate transfer tax
• Real estate tax

Our aim is for you to be able to maintain and increase the substance of the assets in your business or company from one generation to the next. We are happy to advise in the following areas:

• Asset transfers
• Corporate successions
• Tax exemptions for business assets
• Taxation-focused planning of successor clauses in articles of association
• Corporate valuations
• Restructurings
• SOS emergency files