PETERS, SCHÖNBERGER & PARTNER PORTRAIT OF A FIRM. Legal Advice Audit Tax Advice Family Office

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1 PETERS, SCHÖNBERGER & PARTNER PORTRAIT OF A FIRM Legal Advice Audit Tax Advice Family Office

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4 MUNICH ZURICH SHANGHAI SCHACKSTRASSE MUNICH PHONE: FAX: psp@psp.eu

5 THE FIRM BETWEEN SIEGESTOR AND UNIVERSITY On the basis of its successful history spanning more than 35 years, Peters, Schönberger & Partner is one of the most highly regarded mid-sized firms in Germany. As tax consultants, auditors and lawyers, we assist you when you make important decisions and help you put them into effect. Our clients include small and medium-sized firms, family enterprises, wealthy private persons and private equity firms that seek interdisciplinary and customised advice. You will find that we are a professional, reliable and assertive partner that represents your legal and tax interests with passion and also performs the traditional tasks of auditors. The PSP Family Office also assists you in structuring your wealth and has proven expertise in the fields of succession, foundations and real estate. We offer interdisciplinary and customised advice.

6 INTERDISCIPLINARY ADVICE TO SECURE YOUR SUCCESS Peters, Schönberger & Partner has long taken an interdisciplinary approach in which tax consultants, auditors, lawyers and our Family Office work together. This is also a key element in our business culture. On the basis of the combined efforts of various disciplines, we develop solutions that are specially tailored to you and therefore take account of your specific concerns. In this way, we avoid inefficiencies, communication gaps and duplicate costs. We work in a result-oriented manner and stand for clear statements, adherence to deadlines, a sense of proportion, tact and individual solutions. Our top priority is the long-term satisfaction and success of our clients.

7 LEGAL ADVICE As entrepreneurs, managging direcctors and private persons, you are confronted with a steadily growing number of national and international laws and regulations in your decision-making. We assist you in legally implementing and securing your business and private decisions. In addition, we offer you professional support when you have to enforce or defend your rights before the court. Thanks to our interdisciplinary approach, we do not deal merely with the purely legal issues. We also always focus on the commercial background and peculiarities of the different sectors and corporate forms. In this way, we provide efficient, understandable, practical and resultsoriented support. Internationally, we cooperate with law firms with whom we have worked for many years and who, on the basis of our personal experience, have the necessary expertise. We combine legal skills with commercial expertise.

8 LEGAL ADVICE Examples of our advisory expertise Corporate, business and contract law M&A and corporate finance (legal due diligence, structuring of transactions, contract negotiations, post-closing disputes) Structuring asset transfers under family and inheritance law, developing succession models and estate planning Real estate (acquisition, financing and development of properties, fund structures, planning and implementing building projects, assisting communities of owners, commercial rent) Compliance (risk analyses), Compliance management, advice in an emergency situation, Compliance due diligence Technology transfer, research cooperation agreements, patent law, trademark law, copyright and copyright contract law Foundation law, law of associations, non-profit tax law Further areas of advice Labour law Intellectual property law Information technology law Reorganisation and insolvency law Anti trust law issues Industrial distribution and supply relationships

9 AUDIT Our auditors help you achieve your business objectives. A significant part of our work involves auditing separate and consolidated financial statements of larger and global mid-sized firms or family businesses. In addition, our work includes auditing subsidiaries of international groups as well as public sector enterprises and foundations. In our audits, we always focus on understanding your individual business processes and on the informative value of your reports. Besides our pure audit work, we view ourselves as a sparring partner that can offer ideas to management and the supervisory board and as a trusted partner for your business. Accordingly, we analyse your business from the standpoint of the decisionmakers or those that prepare the decisions. With our transaction advisory team, we offer private equity and investment firms a particular partnership. We assist you prior to, during and after a transaction, advise you when you make decisions and support you in structuring and implementing a transaction. Internationally, we cooperate with DFK International a globally organised association of independent audit and consulting firms. This enables us to offer you services of the highest quality even in cross-border engagements. We offer you a partnership based on trust.

10 AUDIT Examples of our advisory expertise Statutory and voluntary separate and consolidated audits under German standards (HGB) and IFRS Corporate transactions / M&A projects (financial and tax due diligence, business valuations, determining methods and models to calculate a purchase price) Compliance audits and further special audits (forensic examinations and fraud audits, compliance and process audits) Handling business transfers (buying and selling of companies, restructurings, changes among shareholders or partners, advising on management buy-outs and buy-ins) Performing IT audits (IT systems audit, software selection and software introduction processes, IT due diligence, IT forensic services) Certification of Compliance systems in accordance with IDW PS 980 Further areas of advice Preparing business valuation opinions in arbitration proceedings Organising international reportings, preparation of reports and consolidations Advising on introduction of IFRS Setting up reporting systems Consolidation organisation and projects Controlling and risk management

11 TAX ADVICE With its numerous exceptions and special rules, national and international tax law is in a state of constant flux. While you are confronted with ever-changing challenges as an entrepreneur and private person, this also offers you a wide range of opportunities. Our tax advice always takes account of your needs and your personal situation. Whether you are an entrepreneur, investor or private person, our wealth of experience and interdisciplinary approach enables us to offer you in-depth and comprehensive advice in all areas of tax law. It goes without saying that we look beyond national borders. We are conversant with the special needs of midsized and family-managed firms and the particular issues facing investors. We develop optimised recommendations for your ideas and strategies to strengthen your market position. In assisting private individuals in their tax affairs, we take into consideration their family background and personal life plans as well as the next generation. Our services cover compliance with tax return obligations, issues concerning personal tax planning and optimisation as well as structuring wealth succession arrangements. Tax creativity for your individual requirements.

12 TAX ADVICE Examples of our advisory expertise Advising on tax-optimised structures and tax planning (choice of legal form, structuring of capital measures, tax planning calculations, designing acquisition and investment models) Preparing tax returns and separate financial statements International tax law (inbound and outbound planning, cross-border corporate transactions and investments) Business succession (inheritance and gift tax, succession planning, tax issues associated with moving to and leaving Germany) National and European VAT law (exports and imports of goods and services, acting as expert, assisting in tax audits) Implementation, design and audit of tax compliance systems Setting up, supporting and reviewing transfer pricing systems Tax disputes and criminal tax law (voluntary disclosures of unreported income, assistance in tax investigations and criminal tax proceedings) Advice concerning special IT audits Further areas of advice Optimising M&A transactions from a tax perspective Assisting in tax audits Company pension plans Tax opinions for fellow professionals

13 FAMILY OFFICE Large estates are normally complex and managing them involves a great deal of time and effort. It is therefore often difficult for owners to keep track of everything. To enable you to make the right decisions at all times and to protect your wealth in a financial world that changes from day to day, we help you develop a customised wealth profile that reflects your life plan. A key element of our work covers wealth monitoring, in the course of which we regularly report on the performance of your assets. You can decide on the scope of the reports. As independent advisers, our sole obligation is to you, your objectives and your financial future in order to justify the trust you place in us. Our interdisciplinary approach enables us, as tax consultants, certified financial planners, auditors and lawyers, to offer you expert advice in all aspects of wealth management. Together with you, our Family Office draws up individual wealth strategies and supports you in implementing them. In doing so, we are guided by your family situation, your risk profile and your return expectations. Our constant goal is to create and preserve value jointly with you. Our only obligation is to you and your wealth.

14 FAMILY OFFICE Examples of our advisory expertise Wealth analysis and preparing a statement of assets Wealth planning and selecting wealth managers Devising and implementing a wealth strategy Monitoring asset performance, investment and cost management Comprehensive asset reports and tax planning Transferring wealth inter vivos and on death, administration of wills, health care proxy and living wills Devising and implementing a foundation-based solution Auditing the financial statements of foundations and monitoring foundation assets

15 A NATIONAL AND INTERNATIONAL PRESENCE We operate wherever our clients need us, as we are aware that personal advice does not end at the border. This is why we have been a member of DFK International for many years. DFK is a signifi cant international association of independent audit and tax consulting fi rms. It embraces more than 400 offi ces in 85 countries. Through DFK International, we always have a local presence and can also advise you on cross-border matters individually and personally. With the combined expertise of DFK International, we are able to support you worldwide with the services that you expect from us. In addition, we maintain personal contacts to many excellent advisers abroad. These have grown over the years and also enable us to give you prompt and effi cient advice on complex international issues. Moreover, in complex matters we ourselves work abroad locally. Besides overall coordination, we ensure that examinations, negotiations and the fi nal documentation meet your requirements. Through DFK, we have a local presence in 85 countries.

16 PARTNERS DR. JÜRGEN PETERS Born in 1942 CHRISTOPHER SCHÖNBERGER Born in 1948 BERNHARD WINTERSTETTER Born in 1951 HARALD DÖRFLER Born in 1959 ROLAND W. GRAF Born in 1963 STEPHAN NOWACK Born in 1967 STEFAN GROß Born in 1968 DR. AXEL-MICHAEL WAGNER Born in 1973 Qualification as attorney-at-law and tax consultant; doctor of law. Before founding Peters, Schönberger & Partner in 1979, he worked as a tax manager at Peat, Marwick, Mitchell & Co. (now KPMG) in Munich. Impro actor and olivant. tax consultant. He worked as a manager in the audit department of Peat, Marwick, Mitchell & Co (now KPMG) in Munich and Paris prior to founding Peters, Schönberger & Partner in 1979 with Dr. Jürgen Peters. Family father and in-house psychologist. tax consultant. He worked as a manager in the audit department of Peat, Marwick, Mitchell & Co (now KPMG) in Munich. In 1982, he teamed up with Dr. Jürgen Peters and Christopher Schönberger. Drummer and Hutzenbauer. tax consultant. He started his career in 1984 at Peters, Schönberger & Managing director of the PSP GmbH Steuerberatungsgesellschaft in Bad Tölz. Harley rider and hobby cook. Qualification as attorney-at-law and tax consultant. He began his career in 1991 at KPMG in Munich and worked as a senior manager in the tax department prior to joining Peters, Schönberger & Partner in Tennis player and skier. tax consultant. He started his career in 1993 in Deloitte s audit department in Frankfurt and joined Peters, Schönberger & Partner in Skier and mountain biker. Qualification as tax consultant and certified information systems auditor (CISA). He began his career in 1997 at Haarmann Hemmelrath in Munich. He joined Peters, Schönberger & Partner in Hobby-sommelier and car enthusiast. Qualification as attorney-at-law. He began his career in 1999 at Peters, Schönberger & Musician and badminton player. ANDREAS VOGL Born in 1974 DR. HANNSPETER RIEDEL Born in 1959 MAIK PAUKSTADT Born in 1971 DR. ALEXANDER REICHL Born in 1976 MAX BOETTCHER, LL.M.* Born in 1968 DR. CHRISTOPH WALLNER* Born in 1968 STEFAN HEINRICHSHOFEN* Born in 1960 DR. CHRISTIAN WIGGERS* Born in 1969 tax consultant. He began his career at Peters, Schönberger & Partner in Pianist and skier. Qualification as attorney-at-law, tax lawyer and lawyer specialised in commercial and corporate law. He began his career in 1988 as attorneyat-law at Buse Heberer Fromm (formerly Spitzweg) and later became a partner in the firm. He moved to Peters, Schönberger & Partner in Qualification as tax consultant and certified financial planner (CFP). He began his career in 1997 at Haarmann Hemmelrath in Munich. He joined Peters, Schönberger & Partner in Mountain biker and surfer. Qualification as tax consultant. He began his career in 2005 at Peters, Schönberger & Partner and moved to Flick Gocke Schaumburg in He returned to Peters, Schönberger & Partner in Angler and hiker. Qualification as attorney-at-law and tax consultant. He began his career in 1996 at Hasche Eschenlohr (today CMS Hasche Sigle) in Munich. He joined Peters, Schönberger & Partner in Tennis and golf player. Qualification as attorney-at-law. He began his career in 1995 at Gaedertz Rechtsanwälte in Munich. He joined Peters, Schönberger & Partner in Skier and sailor. Qualification as attorney-at-law, tax lawyer and tax consultant. He began his career in 1993 at Haarmann Hemmelrath & Partner and was later a partner at Nörr, Stiefenhofer & Lutz. He joined Peters, Schönberger & Partner in Family father and soccer fan. Qualification as attorney-at-law. He began his career in 2002 at Haarmann Hemmelrath & Partner and afterwards was a lawyer at Noerr LLP from He joined Peters, Schönberger & Partner in Vintage car fan and hiker. Literature fan and hiker. DR. CHRISTIAN ESCHNER* Born in 1975 GABRIELE ERHART* Born in 1969 DR. THOMAS FRITZ* Born in 1972 DR. EIKE W. GRUNERT* Born in 1970 DR. HENNING BLAUFUß* Born in 1975 HANS ROBERT RÖTHEL* Born in 1951 DR. AXEL VON BREDOW, MBR* Born in 1981 OLIVER MÜNZ* Born in 1968 tax consultant. He began his career in the audit department of KPMG in Munich. He joined Peters, Schönberger & Partner in Sportsman and hobby political scientist. *non-shareholder of the partnership tax consultant. She began her career in the tax consulting and audit department of a mid-sized firm. She joined Peters, Schönberger & Partner in Travel fan and literature enthusiast. Qualification as tax consultant. He began his career in 2003 as tax consultant at Ernst & Young and was later a partner at Dr. Mohren & Graphic novel fan and medievalist. Qualification as attorney-at-law; doctoral degree dr. jur. He started his career in 2002 in the Munich-based branch of the international law firm Gibson, Dunn & Crutcher LLP. He joined Peters, Schönberger & Partner in Producer of operas and mountain hiker. Qualification as attorney-at-law and lawyer specialised in commercial and corporate law. He started his career at Peters, Schönberger & Partner in Cellist and Alfista. Qualification as attorney-at-law. He worked as a partner in a law firm specialised in industrial property protection as well as in a law firm specialised in non-profit organisations. Furthermore, he was sole managing director of a factory for prefabricated parts und partner at LKC from He joined Peters, Schönberger & Partner in Hunter and patron of concert halls. Qualification as tax consultant; doctorate (Dr. oec. publ.) at the Ludwig-Maximilians University in Munich. He began his career in 2007 and joined Peters, Schönberger & Partner in Alpine touring enthusiast and mountain biker. tax consultant. He began his professional career at KPMG in Stuttgart in Since 2007, he was in a leadership position in a commercial management in the USA and was working for medium-sized multidisciplinary law firms. He joined Peters, Schönberger & Partner in Skier and baseball fan.

17 ASSOCIATES OF COUNSEL ANJA PETERSHAGEN Born in 1969 HEIKE SCHWAB Born in 1968 INA BESTLER Born in 1968 NICOLA KETTERL Born in 1977 PROF. DR. KURT FALTLHAUSER Born in 1940 PROF. DR. MANFRED ORTH Born in 1948 tax consultant. She began her career in 1994 at Peters, Schönberger & Associated partner. Mother and book lover. Qualification as tax consultant. She began her career in 1997 at Peters, Schönberger & Associated partner. Cinéaste and yogi. tax consultant. She began her career in the tax consulting and audit department of a mid-sized firm. She joined Peters, Schönberger & Partner in Associated partner. Runner and sailor. tax consultant. She began her career in 2001 at Peters, Schönberger & Associated partner. Photographer and Canada fan. Former Bavarian finance minister; former head of the Bavarian Prime Minister s Office; former parliamentary secretary of state in the Federal Finance Ministry; honorary professor of the economics faculty at the Ludwig-Maximilians-University in Munich. He joined Peters, Schönberger & Partner in Of counsel. Tennis player and arts lover. Qualification as attorney-at-law, tax consultant and public auditor; he was formerly working in the financial administration of Hesse and as a partner in the tax departments of KPMG as well as Ernst & Young and in a law firm (Oppenhoff & Rädler); honorary professor at the Justus-Liebig University in Gießen. He joined Peters, Schönberger & Partner in Of counsel. Skier and hiker. ANDREAS BRAUN Born in 1975 MARTIN NETTER Born in 1978 CHRISTIAN PALM, LL.M. Born in 1976 NICOLE AMMERLAHN Born in 1984 tax consultant. He began his career in tax consulting and auditing at a multidisciplinary firm. Moved to Peters, Schönberger & Partner in Associated partner. Golfer and hobby gourmet. Qualification as Certified Financial Planner (CFP). He began his career in 2003 in the private banking sector at a big German bank and afterwards worked as a portfolio manager in an independent asset management firm. He joined Peters, Schönberger & Partner in Associated partner. Qualification as attorney-at-law and tax consultant. He began his career at Peters, Schönberger & Partner in Associated partner. Skier and mountain biker. Qualification as public auditor. She began her career in 2007 at KPMG in London. From 2009 she worked at KPMG in Munich, most recently as authorised representative in auditing. She joined Peters, Schönberger & Partner in Associated partner. Trader and mountain athlete. Jogger and skier. SVEN JACOB Born in 1976 ANDREAS BAUER Born in 1980 BENJAMIN RAPP Born in 1983 DR. KRISTIN HEIDLER Born in 1975 tax consultant. He started his career in 2011 at Pricewaterhouse Coopers in Munich. He joined Peters, Schönberger & Partner in Associated partner. Racing cyclist and barista. tax consultant. He began his career in auditing in 2006 at Ernst & Young in Munich. He joined Peters, Schönberger & Partner in Associated partner. Hobby soccer player and stock market expert. Qualification as tax consultant. He started his career in a tax consulting firm focussing on consulting family-owned enterprises and then changed to the Munich-based office of the international law firm Allen & Overy LLP in He joined Peters, Schönberger & Partner in Associated partner. Qualification as tax consultant. She began her professional career at a law company specialised in tax advice and audit of non-profit corporations in She joined Peters, Schönberger & Partner in Associated Fasslerin and mountain climber. Asia fan and sportsman.

18 You will find further information on our range of services in the following brochures: Small and mid-sized firms Family businesses and entrepreneurs Family Office / private clients Private equity firms

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