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

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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 and attorneys-at-law work hand in hand. We stand out with this multidisciplinary structure. Combined with numerous years of experience, this translates into short paths and quick processing. Thus we offer our clients highly-qualified consulting services and personal support in all legal, commercial and fiscal matters. In doing so we always pursue this one philosophy: We are only satisfied if our clients are.

DEDICATED AND LASTING With approximately 300 staff in total at our Hamburg, Berlin and Schwerin business locations we provide targeted and committed advice to both companies and entrepreneurs in day-to-day operations as well as complex projects. Our clients include medium-sized companies, family-owned companies and foundations, as well as corporate groups, capital market-oriented companies and public-owned companies. We attach great importance to exchanging information and experience with our clients on a personal basis.

FORWARD-LOOKING AND GOAL-ORIENTED Our auditors, tax advisors and attorneys-at-law often have multiple qualifications in our various consulting disciplines, so all spheres of activity are ideally combined. Auditing Far more than conventional statutory balance sheet audits and services: With an offer that includes a comprehensive range of services we meet the various challenges faced by medium-sized companies when it comes to international competition. Tax Advice Recognizing and making use of the freedom to shape transactions in order to achieve the most favorable tax result: We provide prudent advice for every type of tax matter as well as support in preparing accounting, payrolls, annual financial statements and tax statements. Legal Advice A broad range of legal spheres with numerous experts: We provide customized, legally sound advice in all matters involving commercial law. Apart from our technical and personal expertise, we focus on practicability. Multidisciplinary How We Work We develop tailored concepts and design models in multidisciplinary teams that are always headed by one of our partners. Goal-oriented Dedicated We design our processes effectively and develop solutions which swiftly lead to results. We operate in a forward-looking manner and actively examine possible optimizations for our clients.

INTERNATIONAL AND NETWORKED Möhrle Happ Luther is a member of Crowe Horwath International, a leading global network of independent auditing and consulting firms. With more than 200 member companies and approximately 30,000 staff in more than 130 countries, Crowe Horwath belongs to the top ten of international consulting networks. As a result of our membership we are excellently positioned and have exceptional connections throughout the global economy. Thus we also provide support for our clients when it comes to international matters involving tax and commercial law, audits and evaluations as well as transactions. Our clients profit from this know-how and expertise as well as the local contacts of our partner firms throughout the world.

HAMBURG BERLIN SCHWERIN BRANDSTWIETE 3 20457 HAMBURG PHONE +49 40 85 301-0 FAX +49 40 85 301-166 CHARLOTTENSTRASSE 16 10117 BERLIN PHONE +49 30 226 288-0 FAX +49 30 226 288-21 RICHARD-WAGNER-STRASSE 39 19059 SCHWERIN PHONE +49 385 76 025-0 FAX +49 385 76 025-25 hamburg@mhl.de berlin@mhl.de schwerin@mhl.de www.mhl.de MEMBER OF

AUDITING Transparency and mutual confidence at all levels: That is the key to promising auditing and consulting. In the course of statutory auditing tasks our experienced experts concentrate on the prospects and opportunities for our clients. When it comes to corporate transactions we provide support during the entire process at the domestic and international level, all the way through to successful conclusion. Within the scope of our reorganization and restructuring consulting we also support companies in times of crisis. Auditing, evaluation and consulting companies in the real estate industry has counted among our principal activities for many years. Our auditors operate under the name Crowe Möhrle Happ Luther and thus demonstrate our close connection to the Crowe Horwath International consulting network. Our advice in detail Audit services Accounting advisory Mergers and acquisitions support Evaluations Process auditing and consulting Reorganization and restructuring consulting Funds and investments Real estate Public sector / non-profit The entire range of services in detail as well as all of the persons to contact can be found on our website: www.mhl.de/en/areas-of-activity/auditing

Completeness, farsightedness and customized advice Möhrle Happ Luther s concept is convincing: For years we have been distinguished for outstanding achievements. Our dedicated teams collaborate with our clients to create tailored solutions. TOP STEUERKANZLEI 2015 WIRTSCHAFTS- PRÜFUNG DEUTSCHLANDS GRÖSSTE STEUERKANZLEIEN IM VERGLEICH MÖHRLE HAPP LUTHER BRANDSTWIETE 3 20457 HAMBURG PHONE +49 40 85 301-0 hamburg@mhl.de

TAX ADVICE The complexity of tax law constantly increases and with it the challenge of recognizing freedoms to shape transactions in order to achieve the most favorable tax result. Through solid knowledge of domestic and international developments we help enterprises, companies and private individuals to use their possibilities. Our service offer covers every type of tax matter. In addition to accounting and the preparation of annual financial statements and tax declarations we provide prudent advice in all financial matters and important management decisions. The attorneys-at-law and tax advisors in our tax law group ( Praxisgruppe SteuerRecht ) practice interdisciplinary cooperation in order to provide targeted support in the case of complex fiscal matters. Our advice in detail Strategic tax design consulting Reorganization, restructuring and transactions International taxation Consulting for business start-ups Legal form of companies Gifting, inheriting, corporate succession External audits Tax statements Annual financial statements Financial accounting Payroll accounting Capital investment products Foundations The entire range of services in detail as well as all of the persons to contact can be found on our website: www.mhl.de/en/areas-of-activity/tax-advice

Completeness, farsightedness and customized advice Möhrle Happ Luther s concept is convincing: For years we have been distinguished for outstanding achievements. We create real added value for our clients through quality, continuity and trustworthy cooperation. This is the basis of our multidisciplinary approach to consulting. TOP STEUERKANZLEI 2015 ERBSCHAFT & SCHENKUNG DEUTSCHLANDS GRÖSSTE STEUERKANZLEIEN IM VERGLEICH MÖHRLE HAPP LUTHER BRANDSTWIETE 3 20457 HAMBURG PHONE +49 40 85 301-0 hamburg@mhl.de

LEGAL ADVICE Changing legal framework conditions present companies and entrepreneurs with new challenges again and again. With roughly 45 highly qualified attorneys-at-law we support our clients in every area of commercial law. We stand for quality and speed when it comes to handling our clients. And that is why we place great importance on personal contact with our clients. Apart from legally sound advice, an intuitive approach to negotiations, practical expertise and knowledge of the sector are things we take for granted. With assertiveness and tact we always have an eye toward the economic interests of our clients. Our advice in detail Commercial and trade law Mergers and acquisitions Capital markets law Tax law Industrial property rights Life science Labor law Real estate law Financing Reorganization and insolvency consulting IT law Receivership The entire range of services in detail as well as all of the persons to contact can be found on our website: www.mhl.de/en/areas-of-activity/legal-advice

Completeness, farsightedness and customized advice Möhrle Happ Luther s concept is convincing: For years we have been distinguished for outstanding achievements. Creativity, an entrepreneurial spirit and an outstanding understanding of our clients requirements are factors which we regard as of equal importance as excellent knowledge of all relevant legal areas. MÖHRLE HAPP LUTHER BRANDSTWIETE 3 20457 HAMBURG PHONE +49 40 85 301-0 hamburg@mhl.de