WW+KN Tax Advisors Your Gateway to Germany

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1 WW+KN German specialists for VAT and international taxation WW+KN Tax Advisors Your Gateway to Germany VAT representation Accounting service Company formation Praha, 5th February Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

2 ABOUT WW+KN 2 Bilateral meeting tax advisors of international meeting Praha orientated on 5th taxfebruar advisors2014 in Praha (Czech Republic)

3 ABOUT WW+KN WW+KN is a tax consultancy focused on medium-sized companies (regional and international) Founded in the 1950s in Regensburg, later some mergers and new partners (most of them from the Big Four) In November 2013 change of the company name from SH+C to WW+KN / new partners in Munich Three offices in München (Munich), Regensburg (Ratisbon) and Ottobrunn (near Munich) 13 certified tax advisors (five partners), 1 lawyer, more than 40 people staff in total Three departments: local businesses, special tax consulting, international tax affairs International department: VAT representation/consulting, international payroll services, company formation in Germany, accounting and reporting services for German subsidiaries and branch offices Six times named by the German business magazine Focus Money as one of the 50 leading big tax consultancies in Germany In February 2014 named as recommended tax consultancy by the magazine Focus 3 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

4 SERVICES PROVIDED BY WW+KN 4 Bilateral meeting tax advisors of international meeting Praha orientated on 5th taxfebruar advisors2014 in Praha (Czech Republic)

5 VAT SERVICES VAT representation and VAT compliance for foreign companies in Germany Special VAT consulting for cross-border cases Import VAT & VAT refund services More than 200 foreign VAT clients at WW+KN Many foreign Amazon Dealers (threshold cases and Amazon fulfillment services) Clients with German warehouse or German consignment stock Foreign clients with German sales or received reverse-charge-services (esp. for construction services) Airlines, tour operators, global players etc. consulted by WW+KN WW+KN exclusive VAT partner of the German-Italian Chamber of Commerce in Milan and of the German-Slovenian Chamber of Commerce in Ljubljana Clients from international contacts (many from the US, UK and Benelux) VAT clients from all over the world (Australia, New Zealand, Hongkong, China, Japan, Russia, Ukraine, South Korea, India, Pakistan, Israel, Saudi-Arabia, Syria, Jordan, South Africa, USA, Canada, Argentina, Switzerland, Norway and nearly all EU countries. 5 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

6 OTHER SERVICES International payroll services (inpats, expats and locals) Accounting services for German branch offices and permanent establishments of clients from abroad Reporting services for German subsidiaries of foreign companies Special tax consulting regarding German withholding taxes ( Bauabzugsteuer withholding taxes for construction-sites, other withholding taxes for artists, royalties, license fees etc.) Special tax consulting regarding Double Taxation Affairs Coordination of company formation in Germany International tax consulting and tax planning German income tax returns for non-german speakers 6 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

7 HOW WW+KN WORK 7 Bilateral meeting tax advisors of international meeting in orientated Praha on tax 5th advisors Februar in 2014 Praha (Czech Republic)

8 HOW WW+KN WORK Website: Website: Information about German VAT German tax information / income tax calculator 8 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

9 HOW WW+KN WORK Continuity, Integrity, Trust Teamwork instead of lone work We instead of I 9 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

10 HOW WW+KN WORK Standardized processes High quality and service level 10 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

11 WW+KN INTERNATIONAL TEAM Matthias Winkler Dr. René Neubert Markus Krinninger Kerstin Winkler Ursula Otto Marcel Radke Birgit Kapp Cornelia Moser Veronika Prüll and 40 other colleagues 11 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

12 MATTHIAS WINKLER MASTER OF FISCAL AFFAIRS, CERTIFIED TAX ADVISOR, CERTIFIED SPECIAL ADVISOR FOR INTERNATIONAL TAX LAW VITA Since 2013 Tax Representative Alliance (TRA), Vice President Since 2009 Certified special advisor for international tax law Since 2005 WW+KN Wagner Winkler & Collegen GmbH, tax advisor, managing partner From 2000 KPMG AG Regensburg, tax advisor, tax deparment From 1997 Bavarian Fiscal Authorities, tax inspector KEY ASPECTS OF CONSULTING VAT law International tax law Enterprise tax law Mergers & acquisitions Special tax consulting Management, strategy and business development 12 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

13 OFFICES INTERNATIONAL Tel. +49 (0) Tel. +49 (0) Mail office@wwkn.de Mail office@german-tax-consultants.com Web wwkn.de/en Web german-tax-consultants.com MÜNCHEN Rofanstrasse 11c D München Tel. +49 (0) Fax +49 (0) Mail muenchen@wwkn.de Web wwkn.de REGENSBURG Im Gewerbepark D75 D Regensburg Tel. +49 (0) Fax +49 (0) Mail regensburg@wwkn.de Web wwkn.de OTTOBRUNN Einsteinstraße 28 D Ottobrunn Tel. +49 (0) Fax +49 (0) Mail ottobrunn@wwkn.de Web wwkn.de 13 Bilateral meeting of international orientated tax advisors in Praha (Czech Republic)

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