A strong partner by your side

Size: px
Start display at page:

Download "A strong partner by your side"

Transcription

1 FRTGGROUP A strong partner by your side We help you realize new ideas. We support you in any matter regarding accounting, legal, tax, insolvency and economic advice from conception to project completion and beyond. STEUERKANZLEI 2016 auditrust Russell Bedford DEUTSCHLANDS GRÖSSTE STEUERKANZLEIEN IM VERGLEICH

2 You have the questions. We have the answers.

3

4 1 group. 6 companies. 14 offices. 180 employees. And a great deal of know-how. The FRTG Group is an association of six auditing and tax consulting companies. Our skilled and dedicated team of auditors, tax consultants and lawyers is happy to help you with regard to questions, problems and solutions in various areas. Through the Group we cover a wide range of services. Our employees have many years of experience in the areas of auditing, tax, legal and insolvency consulting and business management consulting. Our objective & promise With our qualified, comprehensive and individual consulting we provide our clients with tailored solutions. We work as a team Each client is served by a qualified team of experts whose work focuses on different areas. We stand for personal consulting Each client has its personal consultant. However, due to the team-based approach every other team member is also able to substitute for your personal consultant if the need arises.

5 We stand for quality The maintenance and further development of our quality standards is ensured through regular internal and external training and further training measures for our employees and partners. Our clients Our client base includes national and international companies of every legal form and size, entrepreneurs, associations, foundations and private individuals. We look forward to helping you with your questions and problems. You have the questions. We have the answers.

6 Awarded as one of the best tax firms in 2014, 2015 & 2016 The Hamburg-based market research institution Statista prepared, exclusively for FOCUS-SPEZIAL Steuerberater February / March edition 2016, a list of TOP tax consulting and auditing firms for STEUERKANZLEI 2016 The FRTG Group was recognized by FOCUS-SPEZIAL as a TOP tax accounting firm in various categories. Categories: General advice and tax declaration Tax authorities Reorganisation and M&A Accountancy Reorganisation, Restructuring and Insolvency Corporate succession Inheritance, Donations, Estates Trade tax, Corporate income tax Occupational pension provisions Advice of non-profit organisations / Foundations / Associations Tax advice / Criminal tax law Auditing Consulting on legal issues Economic advice DEUTSCHLANDS GRÖSSTE STEUERKANZLEIEN IM VERGLEICH The seal recognizes the firm s high level of technical competency and expertise in these legal and special fields. The FRTG Group, especially our employees, have therefore passed another milestone on their way to the top.

7 No matter where you need us we are here for you Headquarters in Düsseldorf Berlin Bremen Darmstadt Essen Hamburg Kevelaer Krefeld Rostock Schwerin Waldems-Esch Weißenfels Witten Wuppertal You have the questions. We have the answers.

8 For you at your location. Our contact persons Berlin Bremen Dirk Rohde CPA / Tax Consultant Michael Meyer Tax Consultant Murat Erdem Accountant Darmstadt Klaus Knebel CPA / Tax Consultant Dipl.-Kfm. Helmut Gaß David Gaß Lawyer Düsseldorf Essen Wolfgang Hohl CPA / Tax Consultant Thomas Kuth Tax Consultant

9 Hamburg Kevelaer Florian Lübke, M.Sc. Murat Erdem Accountant Holger Tudyka Tax Consultant Krefeld Claudio Locatelli CPA / Tax Consultant Oliver Heckner Tax Consultant Wolfgang Voigt Lawyer Rostock Schwerin Waldems-Esch Michael Meyer Tax Consultant Michael Meyer Tax Consultant Carola Heindl Tax Consultant

10 For you at your location. Our contact persons Weißenfels Witten Ludger Companie Tax Consultant Martin Lindert Industrial manager Sonja Sträter Tax Consultant Wuppertal Wolfgang Hohl CPA / Tax Consultant Sonja Sträter Tax Consultant Stefan Steinmann Business economist

11 Companies within the FRTG Group Together we are strong. Franz Reißner Treuhandgesellschaft mbh Wirtschaftsprüfungsgesellschaft Ratio Ratio Treurat GmbH Wirtschaftsprüfungsgesellschaft FRTG FRTG Franz Reißner Steuerberatungsgesellschaft mbh FRTG FRTG Steuerberatungsgesellschaft Essen mbh RTR RTR Treuhand GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Hohl Kleinheisterkamp und Partner Partnerschaftsgesellschaft Wirtschaftsprüfer S t e u e r b e r a t e r R e c h t s a n w a l t You have the questions. We have the answers.

12 Auditing Understanding companies through individual and holistic advice. Audits of annual and consolidated financial statements based on HGB/ IFRS/US-GAAP Cash and final account audits in insolvency proceedings Conversion of accounting from HGB to IFRS Merger audits Audits based on the German Regulation on Brokers and Developers (MaBV) Audits under Article 53 of the German Act on Budgetary Principles (HGrG) Incorporation and in-kind contribution audits Auditor s review of monthly, quarterly, semiannual and annual financial statements Liquidation opening balance sheets, interim balance sheets and closing balance sheets Foundations, transformations, spin-offs and split-offs Prospectus audits

13 Tax Consulting The satisfaction and trust of our clients is our daily motivation. This is why we emphasize a proactive and value-oriented approach in consulting. Payroll accounting Financial accounting Company Online: digital payroll and financial accounting Preparation of annual financial statements based on HGB/IFRS/US-GAAP Tax structuring / planning Supervision of external audits Preparing ongoing and event-specific tax returns International tax consulting and tax configuration Transfer pricing documentation Property transactions VAT Designing and optimizing VAT trade relationships Retirement planning, inheritance tax and gift tax Advice on tax and economic criminal law Appeal proceedings out of court and before financial courts You have the questions. We have the answers.

14 Legal Consulting Being right does not always mean having justice on your side. We make sure you do. Tax law Employment law Commercial law Corporate law Competition law Insolvency law Private law Insolvency Services If you are unable to pay your debts we accompany you through debt reduction. Crisis consulting including negotiation with credit institutions Interim management Implementation of restructuring measures Insolvency plans Liquidity plans Calculation of insolvency payments and prefinancing Insolvency accounting Structuring of asset and share deals ESUG Insolvency under self-administration

15 Business Management Consulting Start off with a future based and solution-oriented concept that is tailor-made for you. Restructuring and reorganisation consulting Business and organisational consulting Due diligence Trustee activities Company valuation Revenue and liquidity planning Financial consulting Controlling Rating (Basel I-III) Consulting on real estate transactions Supporting start-ups Information technology (IT) Expert assessment activities You have the questions. We have the answers.

16 Business without handcuffs achieve the break-through to the global market with us The FRTG Group is a member of Russell Bedford, a global network of independent public accounting and tax consultancy companies and business consultants. Russell Bedford, with more than 600 partners worldwide, is one of the largest well-renowned networks. Thanks to this network we are able to combine the advantages of individual service as a mid-sized consultancy with the worldwide presence of an international network and are thus better equipped to service our clients in terms of international consulting. Profit from our membership Through this membership the FRTG Group has access to specialized knowledge from worldwide, renowned and practice-oriented consultancies concerning questions which involve financing, international tax consulting and public accounting in the respective local business environments. We are present for our clients in the most important business centres and financial markets of the world and are always aware of tomorrow s developments.

17 In order to be able to advise our clients on a proactive and sustainable basis we are constantly involved in an exchange of information and work methodology amongst our worldwide partners. Should you be planning to become active internationally, please feel free to contact us. We are pleased to stand by you and assist you to prepare the basis for a future-oriented concept. You have the questions. We have the answers. Worldwide. You have the questions. We have the answers.

18 Cooperation at a national level The Business Audit Network is an association of independent tax consultants and auditors whose objective is to bundle resources and at the same time ensure optimum consulting and representation for the individual clients by providing suitable professionals. Through regular meetings and an ongoing exchange of experiences, as well as the provision of comprehensive training and further training, we ensure the high quality standard of our company s employees.

19 Global presence due to membership of auditrust International auditrust international - an independent institute for the international cooperation of professionally qualified front rank accounting, business and legal advisory firms - has certified the FRTG Group as a competent and reliable partner for international high quality accounting, audit and tax services and has taken our firm into its worldwide portfolio of accordingly qualified firms. This auditrust affiliation enables us to utilize the expertise of partner firms in more than 80 countries of the world and to provide a skilled and comprehensive support to our international active clients also in foreign jurisdictions. auditrust You have the questions. We have the answers.

20 Get to know us! FRTG Group Prinz-Georg-Straße Düsseldorf Telephone: Telefax:

AUDITORS TAX ADVISORS ATTORNEYS-AT-LAW. Three disciplines. One approach. Holistic advice.

AUDITORS TAX ADVISORS ATTORNEYS-AT-LAW. Three disciplines. One approach. Holistic advice. AUDITORS TAX ADVISORS ATTORNEYS-AT-LAW Three disciplines. One approach. Holistic advice. WELCOME Möhrle Happ Luther is a leading corporate law firm from Northern Germany in which auditors, tax advisors

More information

Helping you drive your business forward. Networks and services AUDIT. LEGAL. TAX.

Helping you drive your business forward. Networks and services AUDIT. LEGAL. TAX. Helping you drive your business forward Networks and services AUDIT. LEGAL. TAX. About us Your partner in the fields of audit, legal services and tax advice MÜLLER-GICK-KRIEGER UND PARTNER mbb (MGK Partner)

More information

PKF FASSELT SCHLAGE. Your partner in success

PKF FASSELT SCHLAGE. Your partner in success PKF FASSELT SCHLAGE Your partner in success The world is changing, and changing faster and faster. That is why today you need solutions that are different from yesterday's - and tomorrow different ones

More information

Crowe Horwath Frankfurt

Crowe Horwath Frankfurt Crowe Horwath Frankfurt Smart decisions today. Lasting value tomorrow. Audit Tax Advisory Risk Our Network Represented worldwide: Crowe Horwath International Crowe Horwath is an international network of

More information

PKF FASSELT SCHLAGE. Your partner in success

PKF FASSELT SCHLAGE. Your partner in success PKF FASSELT SCHLAGE Your partner in success The world is changing, and changing faster and faster. That is why today you need solutions that are different from yesterday's - and tomorrow different ones

More information

EFFICIENCY AND QUALITY FOR YOUR BENEFIT

EFFICIENCY AND QUALITY FOR YOUR BENEFIT Our experience guarantees EFFICIENCY AND QUALITY FOR YOUR BENEFIT Gerhard Lampe 2017 Lampe & Kollegen 1 About us You expect your auditor or tax consultant to take personal and immediate care of your needs.

More information

Promoting engagement. Kazakhstan

Promoting engagement. Kazakhstan Promoting engagement Kazakhstan Promoting engagement Kazakhstan is one of Central Asia s most resourcerich countries. Crude oil and natural gas form the cornerstone of the Kazakh economy. With a share

More information

CONSULTING SOLUTIONS FOR THE MITTELSTAND

CONSULTING SOLUTIONS FOR THE MITTELSTAND CONSULTING SOLUTIONS FOR THE MITTELSTAND 1 Welcome 3 Our industry solutions 4 Services Tax Advisory 5 Finance & Accounting 6 Reporting & Controlling 7 Restructuring & Transactions 8 Auditing 9 Our partners

More information

Auditing services for companies and corporate groups

Auditing services for companies and corporate groups Tomik+Partner Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Auditing services for companies and corporate groups Modern services on par with clients Auditors and tax advisors under one roof

More information

Statement. Marlehn Thieme. Deutsche Bank AG. on the announcement of the first prizewinner of the. Deutsche Bank Prize in Financial Economics

Statement. Marlehn Thieme. Deutsche Bank AG. on the announcement of the first prizewinner of the. Deutsche Bank Prize in Financial Economics Statement Marlehn Thieme Deutsche Bank AG on the announcement of the first prizewinner of the Deutsche Bank Prize in Financial Economics in Frankfurt on April 28, 2005 (Check against delivery) - 2 - Professor

More information

Return to safe waters? We are breaking the ice.

Return to safe waters? We are breaking the ice. Restructuring Return to safe waters? We are breaking the ice. 2 Heuking Kühn Lüer Wojtek is a large, independent German law firm, with eight offices in Germany, as well as in Brussels and Zurich. National

More information

INHALT 02 COMPANY MANAGING DIRECTORS COMPETENCE Partner Companies

INHALT 02 COMPANY MANAGING DIRECTORS COMPETENCE Partner Companies INHALT 02 COMPANY 03 04 MANAGING DIRECTORS 05 14 COMPETENCE German Tax Law and Accounting Real Estate Restructuring / Mergers & Acquisitions / Company Law Startups Legal Succession / Assets Wage Tax Law

More information

Kiron Open Higher Education ggmbh, Berlin

Kiron Open Higher Education ggmbh, Berlin Kiron Open Higher Education ggmbh, Berlin Financial statements for the fiscal year 2016 Including Auditor s Opinion (Translation of the original German version) TABLE OF CONTENTS I. Financial statements

More information

Giving guidance POLAND

Giving guidance POLAND Giving guidance POLAND Giving guidance Poland, as a direct neighbouring country, literally is a guide for German companies. Short transport distances, a modern infrastructure and the dynamic development

More information

Urs Haegi. General. Education

Urs Haegi. General. Education Urs Haegi Attorney at Law Partner Languages: German, English, French Contact: +41 58 211 34 45, uhaegi@vischer.com General Urs Haegi has been advising business owners and their companies on corporate and

More information

BNP PARIBAS SECURITIES SERVICES

BNP PARIBAS SECURITIES SERVICES BNP PARIBAS SECURITIES SERVICES PROVIDING RESPONSIBLE SERVICE TO OUR CLIENTS securities.bnpparibas.de The bank for a changing world 2 BNP PARIBAS GLOBALLY One of the leading banks in the eurozone 189,000

More information

High-level real estate expertise with the perfect perspective

High-level real estate expertise with the perfect perspective High-level real estate expertise with the perfect perspective Your success is our aim, your demands our benchmark - rely on the competence of Engel & Völkers. Opt for ultimate expertise - along with our

More information

Overcoming borders. In thoughts and actions.

Overcoming borders. In thoughts and actions. Overcoming borders. In thoughts and actions. www.tpa-group.com Albania Austria Bulgaria Croatia Czech Republic Hungary Poland Romania Serbia Slovakia Slovenia For us, providing advice means finding perfect

More information

Deutsches Medikamenten- Hilfswerk action medeor e.v., Tönisvorst

Deutsches Medikamenten- Hilfswerk action medeor e.v., Tönisvorst Deutsches Medikamenten- Hilfswerk action medeor e.v., Tönisvorst (German Medical Relief Organisation) Translation Report (Only the German version is legally binding) of the Annual Report 2014 RSM Verhülsdonk

More information

BUSINESS AND LAW EXPERTS IN BUSINESS AND LAW. KARASEK WIETRZYK RECHTSANWÄLTE GMBH

BUSINESS AND LAW EXPERTS IN BUSINESS AND LAW. KARASEK WIETRZYK RECHTSANWÄLTE GMBH BUSINESS AND LAW EXPERTS IN BUSINESS AND LAW. KARASEK WIETRZYK RECHTSANWÄLTE GMBH www.kwr.at THE LAW FIRM Karasek Wietrzyk Rechtsanwälte GmbH (KWR) is one of Austria s leading law firms, providing advice

More information

Our Skills Employment Law Physician and hospital

Our Skills Employment Law Physician and hospital Legal Management Team Performance Heuking Kühn Lüer Wojtek is a large independent German commercial law firm. National and international clients trust the expertise and experience of our lawyers, tax consultants,

More information

Establishing connections. Portugal Legal Tax Consulting Business Process Outsourcing Audit

Establishing connections. Portugal Legal Tax Consulting Business Process Outsourcing Audit Establishing connections Portugal Legal Tax Consulting Business Process Outsourcing Audit Rödl & Partner in Portugal Portugal, known as a trading and discovering nation, is a famous country for German

More information

Planning success. Turkey

Planning success. Turkey Planning success Turkey Planning success Be it investing, opening a new production site or upgrading an existing project; to be successful means to be thoroughly prepared and have every detail covered.

More information

The future of your wealth

The future of your wealth The future of your wealth 01 Your family office for today and tomorrow In many cases, the life achievement of several generations culminates in a fortune, which deserves the highest acknowledgement and

More information

Destination IPO. Achieve the right combination of corporate and capital market strategy for your IPO or secondary listing

Destination IPO. Achieve the right combination of corporate and capital market strategy for your IPO or secondary listing Destination IPO Achieve the right combination of corporate and capital market strategy for your IPO or secondary listing You ve decided to go public and now you need to map out all the necessary steps

More information

Successful together. France

Successful together. France Successful together France Successful together To succeed in your projects, you need a dependable and reliable partner. We share your corporate values and we have the skills to accompany you in your development

More information

action medeor International Healthcare ggmbh Tönisvorst Report December 31, 2013 Translation Report (Only the German version is legally binding)

action medeor International Healthcare ggmbh Tönisvorst Report December 31, 2013 Translation Report (Only the German version is legally binding) action medeor International Healthcare ggmbh Tönisvorst Report on the audit of the annual financial statement as of December 31, 2013 Translation Report (Only the German version is legally binding) thp

More information

Global Tax Compliance Outsourcing Governance Strategy in Light of European Audit Reform

Global Tax Compliance Outsourcing Governance Strategy in Light of European Audit Reform Global Tax Compliance Outsourcing Governance Strategy in Light of European Audit Reform www.bakertillyinternational.com 1 About Baker Tilly International Great Firms, Outstanding Network Baker Tilly International

More information

Invitation to the Annual General Meeting SURTECO SE Buttenwiesen-Pfaffenhofen

Invitation to the Annual General Meeting SURTECO SE Buttenwiesen-Pfaffenhofen Invitation to the Annual General Meeting 2015 Buttenwiesen-Pfaffenhofen ISIN: DE0005176903 WKN: 517690 We invite our shareholders to the ordinary Annual General Meeting to be held at the Sheraton München

More information

Promoting success. Czech Republic

Promoting success. Czech Republic Promoting success Czech Republic Promoting success We strive to support your business efforts and promote your success. To succeed, a business needs a proper plan, starting with choosing the right location

More information

Baker Tilly Austria Steuerberatungs GmbH. Accounting & Tax

Baker Tilly Austria Steuerberatungs GmbH. Accounting & Tax Accounting & Tax We are an independent member of Baker Tilly International. Baker Tilly International is a network of high quality, independent accountancy and business services firms, all of whom are

More information

Overcoming borders. Bulgaria

Overcoming borders. Bulgaria Overcoming borders Bulgaria Overcoming borders The strategic importance of Bulgaria results from its geographical position. As a link between Central and Eastern Europe and the Middle East, Bulgaria has

More information

Expertise for private equity and investment firms

Expertise for private equity and investment firms PETERS, SCHÖNBERGER & PARTNER Expertise for private equity and investment firms Legal Advice Audit Tax Advice Family Office Private equity and investment firms often play a crucial role in enabling small

More information

Bridge the gap with our professional services support team

Bridge the gap with our professional services support team Bridge the gap with our professional support team Extend your and ensure customer loyalty Introducing Accountancy Advantage From time to time, your clients may need specialist financial advice that you

More information

Turning tax into investment

Turning tax into investment Turning tax into investment Message from Managing Director Today s ever challenging business industry requires professionals to constantly develop to meet their clients changing demands and needs. The

More information

Capturing markets. Thailand

Capturing markets. Thailand Capturing markets Thailand Capturing markets Companies think outside of the box by way of bold ideas, demonstrating their willingness to grow and develop. In doing so, risks are to be minimised and opportunities

More information

Licence for AML Officers

Licence for AML Officers S&P Unternehmerforum is a certified provider of further education according to AZAV, Ö-Cert and DIN EN ISO 9001 : 2008. We meet the quality requirements of the ESF. Licence for AML Officers Basic seminar

More information

Risk management for the renewable energy sector

Risk management for the renewable energy sector Aon Risk Solutions Power Renewable Energy Risk management for the renewable energy sector Plug into protection that s as innovative as your technologies. Risk. Reinsurance. Human Resources. Your projects

More information

Pensions & Pitmans Law. genuine. Regular client access to senior expertise ensures a commercial and proactive service.

Pensions & Pitmans Law. genuine. Regular client access to senior expertise ensures a commercial and proactive service. Pensions & Pitmans Law genuine Regular client access to senior expertise ensures a commercial and proactive service. 4 Pensions & Pitmans Law Introduction Understanding your needs Reducing risks, controlling

More information

Andreas C. Albrecht. - University of Basel (lic. iur., 1992; Dr. iur., 1998); - New York University (LL.M. with specialisation in corporate law, 1998)

Andreas C. Albrecht. - University of Basel (lic. iur., 1992; Dr. iur., 1998); - New York University (LL.M. with specialisation in corporate law, 1998) Andreas C. Albrecht Dr., LL.M. Attorney at Law and Civil Law Notary Trust and Estate Practicioner (TEP) Managing Partner Languages: German, English, French Contact: +41 58 211 39 44, aalbrecht@vischer.com

More information

Corporate Finance Advisory

Corporate Finance Advisory Corporate Finance Advisory Services for successful transactions in the CEE and SEE market Albania Austria Bulgaria Croatia Czech Republic Hungary Poland Romania Serbia Slovakia Slovenia Maximum benefits

More information

Alter Domus FRANCE WE RE WHERE YOU NEED US.

Alter Domus FRANCE WE RE WHERE YOU NEED US. WE RE WHERE YOU NEED US. Alter Domus is a fully integrated Fund and Corporate services provider, dedicated to international private equity & infrastructure houses, real estate firms, multinationals, private

More information

Luxembourg. GSK. The Difference.

Luxembourg. GSK. The Difference. Luxembourg. GSK. The Difference. GSK Luxembourg. Who we are. GSK is a leading, independent commercial law firm with international reach and offices in Berlin, Frankfurt am Main, Hamburg, Heidelberg, Munich

More information

BRIGHT OUTLOOK TOGETHER WE BUILD THE FUTURE. HERE AND NOW.

BRIGHT OUTLOOK TOGETHER WE BUILD THE FUTURE.   HERE AND NOW. BRIGHT OUTLOOK TOGETHER WE BUILD THE FUTURE. HERE AND NOW. www.berlinovo.de The leading real estate service provider of Berlin The Berlinovo Immobilien Gesellschaft mbh (berlinovo) is a large real estate

More information

Support for the Internationalization process of Italian & Indian companies

Support for the Internationalization process of Italian & Indian companies Support for the Internationalization process of Italian & Indian companies The Firms STUDIO VIENNA The Advisory rm and Chartered Accountants Studio Vienna, part of ACB Group, began its activity in early

More information

FINANCIER. Bankruptcy & restructuring ANNUAL REVIEW ONLINE CONTENT JUNE 2018 R E P R I N T F I N A N C I E R W O R L D W I D E. C O M REPRINTED FROM

FINANCIER. Bankruptcy & restructuring ANNUAL REVIEW ONLINE CONTENT JUNE 2018 R E P R I N T F I N A N C I E R W O R L D W I D E. C O M REPRINTED FROM R E P R I N T F I N A N C I E R W O R L D W I D E. C O M ANNUAL REVIEW Bankruptcy & restructuring REPRINTED FROM ONLINE CONTENT JUNE 2018 2018 Financier Worldwide Limited Permission to use this reprint

More information

About us. Smith & Williamson About us 1

About us. Smith & Williamson About us 1 About us Smith & Williamson About us 1 For over a century, we have managed the financial affairs of private clients and their business interests. With over 1,700 people in 12 offices in the UK, Ireland

More information

Interim Report. 30 September DG HYP. The innovative real estate bank. Member of the Cooperative Financial Services Network

Interim Report. 30 September DG HYP. The innovative real estate bank. Member of the Cooperative Financial Services Network Interim Report 30 September 2006 Member of the Cooperative Financial Services Network DG HYP. The innovative real estate bank. Overview Business development 1 Jan to 9/12 9/12 30 Sep 2006 of 2005 of 2004

More information

InsO Survey Survey results Jan 2018

InsO Survey Survey results Jan 2018 InsO Survey 2018 Survey results Jan 2018 Executive summary The topic of the McKinsey/Noerr InsO Survey is satisfaction with German insolvency law. The 350 experts surveyed show where there is still room

More information

Tax Fully integrated services

Tax Fully integrated services Fully integrated services Our expertise and pragmatism stretches across borders. Fully integrated services Who are we? Full service law firm is a full service law firm with an overall integrated approach

More information

Your gateway to Berlin and beyond

Your gateway to Berlin and beyond Your gateway to Berlin and beyond Your gateway to Berlin and beyond The Berlin Metropolis Berlin is a cosmopolitan, vibrant world city. Nearly half a million of Berlin s inhabitants are foreign nationals.

More information

INDEPENDENT AUDITORS REPORT

INDEPENDENT AUDITORS REPORT INDEPENDENT AUDITORS REPORT To the Software Aktiengesellschaft, Darmstadt Report on the Audit of the Consolidated Financial Statements and of the Combined Management Report Audit opinions We have audited

More information

Andrea Böhler. Personal Details. Tel: Mobile:

Andrea Böhler. Personal Details. Tel: Mobile: Andrea Böhler Versatile Manager with longstanding experience in Accounting and Controlling in the Financial Services sector and extensive knowledge of all aspects of Internal and External Accounting (HGB,

More information

TAX CORPORATE SERVICES ACCOUNTING

TAX CORPORATE SERVICES ACCOUNTING TAX CORPORATE SERVICES ACCOUNTING At Savva & Associates, our vision is to be the premier Professional Services provider in Cyprus. Since 2010, we have been the fastest-growing professional services provider

More information

Defining direction. Poland Audit Business Process Outsourcing Legal Tax Consulting Management Consulting

Defining direction. Poland Audit Business Process Outsourcing Legal Tax Consulting Management Consulting Defining direction Poland Audit Business Process Outsourcing Legal Tax Consulting Management Consulting Defining direction As the leading country in Central and Eastern Europe, Poland sets the course of

More information

High net worth individuals. Migrate to New Zealand by investing or doing business in New Zealand

High net worth individuals. Migrate to New Zealand by investing or doing business in New Zealand High net worth individuals Migrate to New Zealand by investing or doing business in New Zealand New Zealand is the easiest country in the world to do business in 1. With New Zealand s stable democratic

More information

Client Agreement - What we do & how we charge

Client Agreement - What we do & how we charge Client Agreement - What we do & how we charge We are a financial planning business, focused on helping you understand and plan for your financial future. This information is designed to give you an idea

More information

Generating results. Mexico

Generating results. Mexico Generating results Mexico Generating results We guarantee our clients total quality to meet their demands, we perform at the highest level. Rödl & Partner Our performance is based on team spirit. It helps

More information

North Channel Bank. Your Merchant Bank for Innovative Banking Services M AINZ,

North Channel Bank. Your Merchant Bank for Innovative Banking Services M AINZ, North Channel Bank Your Merchant Bank for Innovative Banking Services CONTENTS About 100 Years of Company History 3 Vision 4 Mission 5 Milestones 6 Association Memberships 7 Product Portfolio 8 Diversification

More information

DIGITAL BANCASSURANCE TAKES OFF

DIGITAL BANCASSURANCE TAKES OFF DIGITAL BANCASSURANCE TAKES OFF Friendsurance experts predict the emergence of billion-euro markets across Europe In Germany alone, the market volume will grow to around 23 billion Euros in the next ten

More information

a team of firms globally connected and regionally focused

a team of firms globally connected and regionally focused about us a team of firms globally connected and regionally focused Situated in the centre of Europe, Bulgaria, Czech Republic, Hungary, Poland, Romania and Slovakia stand out from the rest of the continent

More information

A guide to joining AIM

A guide to joining AIM A guide to joining AIM Corporate Finance 1 Capital A Markets guide to joining AIM PRECISE. PROVEN. PERFORMANCE. A guide to joining AIM There are a number of UK specialist markets designed to meet the

More information

DR. KALLIWODA RESEARCH

DR. KALLIWODA RESEARCH 14. December 2009 DR. KALLIWODA RESEARCH Analysis GmbH Coverage: Since Q1/2008 Events Germany Small Caps 31.03.2010 Annual Report 2009 06.05.2010 Interim Report Q1 17.06.2010 AGM Index/Industry/Sector:

More information

Annual Financial Statements

Annual Financial Statements 1 This is a translation of the German original for information purposes only. In the event of discrepancies between the German language version and any translation thereof, the German language version

More information

APPLYING OUR EXPERTISE TO THE SERVICE OF BUSINESS STRATEGIES

APPLYING OUR EXPERTISE TO THE SERVICE OF BUSINESS STRATEGIES CREATIVE SOLUTIONS AT ARCHERS, WE PROVIDE ASSISTANCE, ADVISORY SERVICES AND DEFEND THE INTERESTS OF OUR CLIENTS IN ALL OF THE MAIN AREAS OF BUSINESS, TAX, FINANCE, REAL ESTATE, LITIGATION, ARBITRATION

More information

Prof. Dr. Winfried Melcher German Certified Public Accountant

Prof. Dr. Winfried Melcher German Certified Public Accountant Capital Markets: Enforcing Financial Reporting an Insight into the German Enforcement System Speech at UEH University of Economics, Ho Chi Minh City, Vietnam Prof. Dr. Winfried Melcher German Certified

More information

From Meeting Reporting Requirements to Driving Investment Solutions

From Meeting Reporting Requirements to Driving Investment Solutions From Meeting Reporting Requirements to Driving Investment Solutions Christian Puschmann 26. June 2014 This document is exclusively for use by professional clients and is not for consumer use. Please do

More information

BNP Paribas. Securities Services. A responsible bank for your institution and your clients. The bank for a changing world

BNP Paribas. Securities Services. A responsible bank for your institution and your clients. The bank for a changing world BNP Paribas Securities Services A responsible bank for your institution and your clients The bank for a changing world 2 BNP PARIBAS GLOBALLY One of the leading banks in the eurozone Present in 75 countries

More information

Managing Challenges of Expanding your Business to Europe

Managing Challenges of Expanding your Business to Europe Managing Challenges of Expanding your Business to Europe -The Legal Framework- Oliver Bolthausen Rechtsanwalt, LL.M. (USA), MCIArb (UK) June 16th, 2011 San Francisco, CA 2 Law Made in Germany In an era

More information

Translation Report (Only the German version is legally binding)

Translation Report (Only the German version is legally binding) Translation Report (Only the German version is legally binding) of the Annual Report 2016 Deutsches Medikamenten-Hilfswerk action medeor e.v., Tönisvorst (German Medical Relief Organisation) RSM Verhülsdonk

More information

LETTER OF ENGAGEMENT FOR SERVICES

LETTER OF ENGAGEMENT FOR SERVICES Chapter Two Australia Pty Ltd Level 57, MLC Centre 19 Martin Place Sydney NSW 2000 GPO Box 348 Sydney NSW 2001 Tel: 02 9238 2285 ABN: 57 607 182 507 LETTER OF ENGAGEMENT FOR SERVICES The purpose of this

More information

BKMS helps you to consolidate complex wealth management issues, supports you with a broad range of financial matters, acts as a coordinator

BKMS helps you to consolidate complex wealth management issues, supports you with a broad range of financial matters, acts as a coordinator BKMS helps you to consolidate complex wealth management issues, supports you with a broad range of financial matters, acts as a coordinator for most of your needs, without having the need to deal with

More information

Setting up your Business in Poland Issues to consider

Setting up your Business in Poland Issues to consider Poland is situated in the heart of Central Europe and is the 9 th largest country on the continent and the 70 th in the World. Highly qualified labour force, membership in the EU, entrepreneurial spirit

More information

Managing a German GmbH

Managing a German GmbH s e m i n a r 16 to 18 September 2013, Berlin 11 to 13 November 2013, Düsseldorf The German law explained in English Managing a German GmbH within international group structures Legal certainty for the

More information

An overview over the key legal and regulatory requirements as well as rating agency criteria and ECB repo requirements

An overview over the key legal and regulatory requirements as well as rating agency criteria and ECB repo requirements Thursday, 17 May 2018 9.20 17.45 True Sale International GmbH Mainzer Landstraße 61 60329 Frankfurt Germany TSI Special Training on Securitisation: An overview over the key legal and regulatory requirements

More information

DEMIRE Deutsche Mittelstand Real Estate AG. Fiscal Year 1 January 31 December 2017

DEMIRE Deutsche Mittelstand Real Estate AG. Fiscal Year 1 January 31 December 2017 DEMIRE Deutsche Mittelstand Real Estate AG Third Quarter 2017 Interim Statement Fiscal Year 1 January 31 December 2017 Foreword of the Executive Board Dear Shareholders, It is with great satisfaction that

More information

POLICY ON NON-AUDIT SERVICES FROM EXTERNAL AUDITORS

POLICY ON NON-AUDIT SERVICES FROM EXTERNAL AUDITORS POLICY ON NON-AUDIT SERVICES FROM EXTERNAL AUDITORS The Audit Committee recognises that: the independence of the external auditors is a fundamental safeguard to the interests of the Company s shareholders;

More information

Report of Independent Accountant on Assessment of the Assertion by the management of Fiducia & GAD IT AG Certification Authority

Report of Independent Accountant on Assessment of the Assertion by the management of Fiducia & GAD IT AG Certification Authority PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Moskauer Straße 19, 40227 Düsseldorf Fiducia & GAD IT

More information

Anti money laundering and fraud advanced seminar

Anti money laundering and fraud advanced seminar S&P Unternehmerforum is a certified provider of further education according to AZAV, Ö-Cert and DIN EN ISO 9001 : 2008. We meet the quality requirements of the ESF. Anti money laundering and fraud advanced

More information

Deloitte Brexit Briefing 8 Brexit and the impact on Germany - Company perspectives

Deloitte Brexit Briefing 8 Brexit and the impact on Germany - Company perspectives Deloitte Brexit Briefing 8 Brexit and the impact on Germany - Company perspectives June 2018 Deloitte Brexit Briefings Perspectives on Brexit Deloitte Brexit Briefings series The United Kingdom s decision

More information

Myerson Commercial. a full service independent law firm providing the highest quality advice tailored to your business. Myerson Solicitors LLP

Myerson Commercial. a full service independent law firm providing the highest quality advice tailored to your business. Myerson Solicitors LLP Myerson Commercial a full service independent law firm providing the highest quality advice tailored to your business Myerson Solicitors LLP Grosvenor House, 20 Barrington Road, Altrincham, Cheshire WA14

More information

JOINT REPORT. of the Management Board of WCM Beteiligungs- und Grundbesitz-Aktiengesellschaft. and. of the Management Board of TLG IMMOBILIEN AG

JOINT REPORT. of the Management Board of WCM Beteiligungs- und Grundbesitz-Aktiengesellschaft. and. of the Management Board of TLG IMMOBILIEN AG Please note that this translation of the German-language Joint Report is for convenience purposes only. Only the German original of the Joint Report is legally valid and binding. No responsibility is assumed

More information

Seasoned International Tax Professionals

Seasoned International Tax Professionals International Tax INTERNATIONAL TAX Seasoned International Tax Professionals RYAN S TEAM OF SEASONED INTERNATIONAL TAX PROFESSIONALS PROVIDES IN-DEPTH EXPERTISE IN ALL AREAS OF INCOME TAX, TRANSFER PRICING,

More information

Invesco Perpetual Enhanced Index funds Bringing investment skill to index investing

Invesco Perpetual Enhanced Index funds Bringing investment skill to index investing Invesco Perpetual Enhanced Index funds Bringing investment skill to index investing Why consider enhanced index investing? More and more investors are including index funds in their investment portfolios

More information

03/2012. Special Ticker - "Crowdfunding"

03/2012. Special Ticker - Crowdfunding Newsletter Page 1/6 Special Ticker - "Crowdfunding" 1. The "Crowdfunding" phenomenon 2. Legal issues in connection with film financings by way of Crowdfunding 1. The "Crowdfunding" phenomenon 1.1 What

More information

Investment Banking I Advisory I Consulting & Services. ACON Actienbank AG

Investment Banking I Advisory I Consulting & Services. ACON Actienbank AG Investment Banking I Advisory I Consulting & Services ACON Actienbank AG Overview Investment Banking by ACON: More than hard facts 2006 20+ 80+ 100+ Foundation Employees Capital Increases Listings 300+

More information

Report of Independent Accountant on Assessment of the Assertion by the management of Fiducia & GAD IT AG Certification Authority

Report of Independent Accountant on Assessment of the Assertion by the management of Fiducia & GAD IT AG Certification Authority PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Moskauer Straße 19, 40227 Düsseldorf Fiducia & GAD IT

More information

MFA AREAS OF PRACTICE

MFA AREAS OF PRACTICE MFA AREAS OF PRACTICE MFA Moody, Famiglietti & Andronico, LLP is a proactive CPA and consulting firm located north of Boston with national and global reach. Since 1981, clients have relied on MFA for exceptional

More information

Lloyd Fonds AG. Accumulate (unchanged) Target: Euro 0.75 (unchanged)

Lloyd Fonds AG. Accumulate (unchanged) Target: Euro 0.75 (unchanged) Accumulate (unchanged) Target: Euro 0.75 (unchanged) 4 June 14 Price (Euro) 0.50 High / Low (52 weeks) 0.64 / 0.36 Key data Country Germany Market Segment Entry Standard Securities ID-Number 617487 ISIN

More information

CORPORATE GOVERNANCE DECLARATION IN ACCORDANCE WITH SECTIONS 289F AND 315D OF THE HGB

CORPORATE GOVERNANCE DECLARATION IN ACCORDANCE WITH SECTIONS 289F AND 315D OF THE HGB CORPORATE GOVERNANCE DECLARATION IN ACCORDANCE WITH SECTIONS 289F AND 315D OF THE HGB Corporate governance For Sixt SE, good and responsible corporate management and supervision (corporate governance)

More information

L I K A R R e c h t s a n w ä l t e G m b H, F N g

L I K A R R e c h t s a n w ä l t e G m b H, F N g L I K A R R e c h t s a n w ä l t e G m b H, F N 3 1 8 4 1 4 g P e s t a l o z z i s t r a ß e 1 / I I / 1 3, A - 8 0 1 0 G r a z T e l. + 4 3 ( 0 ) 3 1 6 8 2 3 7 2 3 o f f i c e @ l i k a r - p a r t

More information

Annual Press Conference 2015 thyssenkrupp AG. Essen, November 19, 2015

Annual Press Conference 2015 thyssenkrupp AG. Essen, November 19, 2015 Annual Press Conference 2015 thyssenkrupp AG Essen, November 19, 2015 Strategic Way Forward Diversified Industrial More & Better, Sustainability Change management People success Performance orientation

More information

Asset Management Company in Liechtenstein

Asset Management Company in Liechtenstein Asset Management Company in Liechtenstein I. Services of the asset management company II. Rules of conduct for the asset management company III. Client classification of the asset management company IV.

More information

IPO destination guide. Find the right market strategy to maximize value for your IPO or secondary listing

IPO destination guide. Find the right market strategy to maximize value for your IPO or secondary listing IPO destination guide Find the right market strategy to maximize value for your IPO or secondary listing IPO destination guide You ve decided to go public and now you need to map out all the necessary

More information

Network. News. A fantastic start to 2019 with a flurry of new members JANUARY 2019 I N S I D E T H I S I S S U E

Network. News. A fantastic start to 2019 with a flurry of new members JANUARY 2019 I N S I D E T H I S I S S U E I N S I D E T H I S I S S U E 2018 a year of growth for the LFK and Leisle GmbH merger Hallidays client securing Dragons Den investment Boon Accountants and Wemmenhove & Pol merger Global Accounting Update

More information

Enriching Your Tax Practice Through Diversification

Enriching Your Tax Practice Through Diversification THE BENEFITS OF OFFERING FINANCIAL SERVICES Enriching Your Tax Practice Through Diversification Adding financial services to your tax practice not only generates the opportunity for more revenue, increased

More information

Interim Condensed Consolidated Financial Statements_ for the period 1 January to 30 September 2017

Interim Condensed Consolidated Financial Statements_ for the period 1 January to 30 September 2017 Interim Condensed Consolidated Financial Statements_ for the period 1 January to 30 September 2017 Consolidated Statements of Financial Position_ 2 Consolidated Statements of Financial Position_ Assets

More information

WE ADVISE PERSONAL AND ENDURING RISK MANAGEMENT INSURANCE OCCUPATIONAL BENEFITS SECURING THE COMPETITIVE EDGE.

WE ADVISE PERSONAL AND ENDURING RISK MANAGEMENT INSURANCE OCCUPATIONAL BENEFITS SECURING THE COMPETITIVE EDGE. WE ADVISE PERSONAL AND ENDURING RISK MANAGEMENT INSURANCE OCCUPATIONAL BENEFITS SECURING THE COMPETITIVE EDGE. KESSLER AT A GLANCE Kessler is the leading Swiss enterprise specializing in risk, insurance

More information

Press Release. Bankhaus Lampe continues to grow. Dusseldorf,

Press Release. Bankhaus Lampe continues to grow. Dusseldorf, Press Release Bankhaus Lampe continues to grow Dusseldorf, 12.04.2016 Renewed increase in Group net income to now 23 million Core capital ratio increases further to more than 15 % Net commission income

More information

GERMAN MAILGENEERING. 1 / 2018 Quarterly report

GERMAN MAILGENEERING. 1 / 2018 Quarterly report GERMAN MAILGENEERING 1 / 2018 Quarterly report Key Figures REVENUE BY QUARTER (in EUR thousand) 60,000 50,000 51,302 49,015 49,059 53,593 55,480 CAGR 3.4%* 48,941 49,447 52,475 52,978 40,000 30,000 20,000

More information