The tax is one of the main areas of activity of the auditor. Your qualifications and experience as well as the often comprehensive insight into the company's conditions make accountants in tax issues to professional interlocutors of the company. We provide tax advice in the classic areas of tax declaration advice, tax law enforcement consulting and tax consulting-shaping.
1. TAX DECLARATION CONSULTING
These include the establishment of wage and accounting and the preparation and monitoring of wage and accounting. So then is expected to this area the preparation of financial statements including balance sheets and advising in the order, the establishment and monitoring of cost accounting are in this area. An important part of the tax declaration advice is also the preparation of the tax returns, in all types of tax. Ultimately, the tax declaration advice attributable all tasks in the taxation procedure, such as the examination judgment given administrative file the applications for amendment or correction of decisions, deferral representation - decree suspending and prepayment adjustment applications or the issue of certificates of compliance with tax regulations.
SALE OF SHARES IN CORPORATIONS
A is involved in the X GmbH, whose financial year coincides with the calendar year to 50%. The acquisition cost of the GmbH shares amounted to 50,000 euros. In 2012 Rendered A a 0.5 percent stake without charge to his son.This sold the - belonging to his private assets - 0.5 percent share in 2013 for 10,000 euros to C. The resulting disposal costs amount to 1,000 Euro. For the business income and the profit from the sale of A shares in corporations, if the shares belong to private property and the seller in the past five years the company's capital belongs directly or indirectly at least one per cent participated. If the seller acquired the divested share within the last five years prior to the disposal free of charge, it is sufficient for use as business income, if the seller, but his predecessor in the corporation at least one per cent was not even within the last five years involved.
Gains from the sale of shares in a domestic corporation subject to the partial income method if the shares of a natural person to be attributed. For capital gains, subject to the partial-income method while there are the tax-free allowance but not favoring under Section 34 para. 1 Income Tax Act. The exemption applies to the taxable income. The taxable capital gain is only used for the income tax, if it exceeds the part of 9,060 euros, which corresponds to the divested stake in the corporation. The allowance is reduced. By the amount by which the capital gain exceeds the portion of 36,100 euros, which corresponds to the divested stake in the corporationSince only a 0.5-percent stake was sold, the amounts corresponding to Fdies 46 euros. A reduction in the allowance under Section 17 para. 3 sentence 2 Income Tax Act is required because the taxable capital gain of 5,250 euros, the tax threshold, this corresponds to a 80 Euro one exceeds by 5,069 euros. The allowance is thus zero euros. The capital gain is subject to tax in the amount of 5,052 euros as revenues from commercial operations.
The deduction of acquisition costs, for example, cost or selling costs related to the sale of substantial participation 2 sentence 1 EStG is also then not by the deduction prohibition according to § 3 para. Limited 50% and 60% respectively when the taxpayer mediated not by its participation scored revenue. The legislator has codified a non-standard application. After that is sufficient for application of the deduction prohibition of the intention to earn additional or revenue within the meaning of § 3 no. 41 EStG. This regulation is effective from the assessment period 2011th
2. TAX LAW ENFORCEMENT ADVISORY
This includes primarily all the tasks from the representation of clients before the tax authorities and to financial courts. These include, firstly, the lodging of claims or contradictions in the preliminary proceedings. In the area of representation before the tax courts that includes the collection of application and revision. As far as tax issues is concerned, we are also in administrative court proceedings worked with the lodging of complaints and appeals. To control enforcement advisory includes representation official examinations, particularly the audits of financial management. Under the tax law enforcement advisory also representation in tax penalties and fines procedure is our job. As the misdemeanor proceedings as well as for the criminal proceedings.
3. TAXATION CONSULTING
This area includes, among other things, the tax treatment provided contractual arrangements, such as partnership agreements, employment contracts, rent and lease, sect ring contracts and credit agreements. This area also includes the tale economically oriented task of founding, the participation, the choice of legal form, the choice of location and the advice on investments, its funding and the restructuring of companies.