Crowe Horwath Frankfurt

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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 independent audit and advisory services companies. With representations in 128 countries more than 33.000 employees work for Crowe Horwath International in over 750 offices. International experience and established expertise from Frankfurt / Main Crowe Horwath International received the prestigious award Advisory Firm of the Year in 2015 from the International Accounting Bulletin. 3.700 partners in all member companies perform competent services for well-known companies, organizations and associations in local and global markets. Our clients benefit from our global networking and the combined know-how of all member firms. We offer our clients specialized services in the fields of audit, tax, advisory and risk. We provide our services to all kinds of corporations, organizations and associations of various sizes in different industries, and to individuals. We understand the specific business and legal regulations that each client has to deal with. Our corporate culture is also characterized by an international orientation. This international orientation is reflected in all of our services and in our client structure aswell. Our team works with comprehensive knowledge, broad experience and personal involvement on every kind of problem, especially in international business relations. The highest quality and client-oriented service is not only our aim, but an integral part of our corporate culture. Your success: our know-how We represent our network in six central locations. Locally we are the partner for our clients in Audit, Tax, Advisory and Risk. Almost 1.000 employees and 75 partners work in Germany for the success of our national and international clients. Our main locations in Germany Frankfurt / Main Hamburg Berlin Düsseldorf Stuttgart Munich 1968 Foundation of INTERTAX TREUHAND GmbH 2000 Extension of the services into the field of audit 2001 Joined the Crowe Horwath International network 2004 Relocation to new office premises in Frankfurt City West, constant increase in clients and staff 2005 Reorganization and foundation of the independent company HSA Horwath GmbH Wirtschaftsprüfungsgesellschaft 2010 Foundation of IAR Intertax Airline Representation GmbH as a special service provider for air traffic tax 2015 Foundation of IAT Intertax Asset Treuhand GmbH as a special service provider for trustee services

Our Services Audit Advisory Reliable and value-added expertise: Whether statutory or voluntary audit of annual financial statements or consolidated financial statements - we are qualified to perform the audit according to German Accounting Principles and International Standards on Auditing (ISA). The audits can be based on the German Commercial Law (HGB), the International Financial Reporting Standards (IFRS) or other foreign accounting standards (e.g. US-GAAP). We also support you in all kinds of special audits and the conversion of local GAAP into an international GAAP. Best advice from a single point of contact: Our consistent team of experienced and expert employees guarantees you the best quality and single contacts being always available to answer your questions on all issues and projects. Qualified, inter-professional consulting expertise: In the complex environment of corporate acquisitions and sales and their high-risk potential, we advise you comprehensively and cross-border in your M&A projects with our team of industry and subject experts. Our core focus is to help you achieve your best capital performance, deliver value to your stakeholders and meet your strategic corporate objectives. We support you with issues such as performing a Red Flag, Buy-Side or Sell-Side Financial, Tax, IT or Integrity Due Diligence or the structuring of a transaction and support you to integrate the acquired company. Stan- dardized processes, methods and quality standards provide a smooth project flow for international corporate transactions. An essential part of our restructuring advisory services is the preparation of integrated financial planning and support during the execution of the identified restructuring measures and the sale of company assets or subsidiaries. Tax Risk International concepts, individual solutions, personal advice: The increasing market globalization and the resulting economic particularities of an increasing internationalization are a great challenge for any business. In this area, we are not just a simple preparer of tax returns, but rather a partner of our clients providing customized solutions since more than 45 years. With an entrepreneurial approach we serve you in the area of tax consulting proactively and result-oriented in all national and international tax related accounting issues. Across all industries, we provide our clients comprehensive and competent services from classic tax consulting on financial and payroll accounting to tax planning and structuring. Extensive experience makes us your perfect advisor in the field of national and international taxation. We continuously train our competent staff to ensure a high level of knowledge in the constantly changing and complex tax law. Customized strategies: Impacts of regulatory requirements and complex business structures require an exact examination of risk issues to ensure sustainable company success and guarantee secure growth. We assist you with holistic concepts for compliance issues, for risk management and for risk-oriented investigations of compliance-violations. Additionally we support you with revision and ICS-audits, with counselling regarding corporate governance and top our variety of services off with practical coaching. Our interdisciplinary, multilingual and globally linked team with many years experience in the compliance environment, criminal prosecution, IT, audit, science and teaching provides you with the highest standard of professionalism in economical, legal, forensic, IT, financial, tax and M&A expertise under one roof.

Our highly qualified team Ulrike Antosch Diplom-Kauffrau, German Chartered Public Accountant, German Certified Tax Advisor, Managing Partner Phone +49 69 97886 742 Mobile +49 151 1727 3000 ulrike.antosch@crowehorwath-ffm.de Michael Schmitz Diplom-Kaufmann, German Certified Tax Advisor, Managing Partner Phone +49 69 97886 718 Mobile +49 151 1671 0055 michael.schmitz@crowehorwath-ffm.de Antra Flache Magistra Artium, Diplom-Verwaltungswirtin (FH), Executive Director GRC Services Phone +49 69 97886 881 Mobile +49 151 2522 4797 antra.flache@crowehorwath-ffm.de Thomas Spitzenberg Diplom-Betriebswirt (BA), German Certified Tax Advisor Phone +49 69 97886 786 Mobile +49 175 7004 100 thomas.spitzenberg@crowehorwath-ffm.de Arzu Güven Diplom-Betriebswirtin (FH), German Certified Tax Advisor Phone +49 69 97886-735 Mobile +49 151 2124 3825 arzu.gueven@crowehorwath-ffm.de Kai Wiedwald Diplom-Kaufmann, German Chartered Public Accountant, German Certified Tax Advisor Phone +49 69 97886 749 Mobile +49 151 2312 7006 kai.wiedwald@crowehorwath-ffm.de Torsten Haupt Diplom-Betriebswirt, German Certified Tax Advisor, Managing Partner Phone +49 69 97886 717 Mobile +49 151 1172 1401 torsten.haupt@crowehorwath-ffm.de

How to reach us You are interested in our services or you want a concrete proposal? We are at your service! Phone +49 69 97886 6 E-Mail info@crowehorwath-ffm.de Web www.crowehorwath-ffm.de Companies HSA Horwath GmbH Wirtschaftsprüfungsgesellschaft INTERTAX TREUHAND GmbH IAR Intertax Airline Representative GmbH IAT Intertax Asset Treuhand GmbH Publisher INTERTAX TREUHAND GmbH T: +49 69 97886 6 F: +49 69 7892946 info@crowehorwath-ffm.de www.crowehorwath-ffm.de 2016 INTERTAX TREUHAND GmbH INTERTAX TREUHAND GmbH member of Crowe Horwath International, a Swiss verein (Crowe Horwath). Each member firm of Crowe Horwath is a separate and independent legal entity. INTERTAX TREUHAND GmbH and their affiliates are not responsible or liable for any acts or omissions of Crowe Horwath or any other member of Crowe Horwath and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath or any other Crowe Horwath member. Audit Tax Advisory Risk