Public-law corporations in Germany are increasingly burdened by the tax legislator and the requirements of the tax authorities.
In times of tight budgets, tax burdens should be avoided as much as possible. Meaningful tax planning and tax declarations help to avoid tax traps and liability risks.
OUR SERVICES
VALUE ADDED TAX
- Tax analysis and consulting due to the introduction of § 2b UStG, in particular:
- Clarification of the entrepreneurial nature, in particular with regard to businesses of commercial nature
- Activity and contract inventory for the determination of the taxability of services according to § 2b UStG
- Determination of the optimal time to switch to the new law
- Tax-optimal design of investment decisions for the use of input tax potential
- Training of employees in the requirements of the new VAT law
- Formulation of binding inquiries to the tax authority
- Creation of annual sales tax declarations
- Representation in front of tax authority during ongoing operations and during tax audits
CORPORATE TAX AND TRADE TAX
- Identification and classification of activities in sovereign or commercial activities
- Detection of companies of commercial nature
- Formulation of binding inquiries to tax authority
- Preparation of income tax returns
- Representation in front of tax authority during ongoing operations and during tax audits
Intercommunal cooperation and outsourcing of economic activities
- Tax-optimized design of mergers and corporate transactions
- Solution of tax cross-border issues
- Advice on fees
- VAT optimization in compliance with § 2b UstG, if announced
- Formulation of binding inquiries to tax authority
Capital gains tax
- Support to avoid hidden profit distributions
- Calculation of capital reserves and documentation of the conditions for their formation
- Reduction of burdens through targeted use of the tax deposit account or
- Design of a so-called “small cross-tax network”
E-balances
- Deciding if an e-balance sheet has to be created
- Transmission of company data to the tax authority, using the required taxonomy
In the field of taxation of the public sector, pragmatic and solution-oriented designs in favor of the client are our our primary aim.