German Auditors and Tax Advisors for foreign clients

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1 München Regensburg Dachau German Auditors and Tax Advisors for foreign cients Economy Finance Financia Reports Taxes Strategies

2 München Regensburg Dachau SH+C has focussed on consuting foreign cients with German business. Richard Hempe, auditor and tax advisor

3 Competence for internationa tax affairs and cross-border audits SH+C is an audit and tax consuting firm focussed on medium sized businesses whose competence has been recognised and awarded severa times. SH+C Group is divided into two companies, operating offices in Munich, Regensburg and Dachau with approximatey 50 empoyees in tota. Additionay SH+C Group is a member of AGN Internationa Ltd. (www.agn.org), an association with 200 tax and audit partner firms in Germany and 90 countries a over the word. Within the membership SH+C can fa back on the competence and support of the German and wordwide AGN partners. The main focuses and core competences of SH+C are in the sectors audit, audit-reated consuting, design of tax soutions and tax panning, internationa tax aw and business management consuting. The competences of SH+C in those sectors are based on the speciaisation of the partners and empoyees in different areas of audit, taxation, accounting and consuting as we as the cooperation of tax advisors and auditors within AGN Internationa. The avaiabe information and experts enabe the efficient structuring of a reevant issues for successfu soutions. 3

4 München Regensburg Dachau A contact person for the cient and supported by a competent team for the preparation of secure soutions. Raf Zieger, tax advisor

5 The SH+C consuting phiosophy It is becoming more and more difficut to be abe to monitor deveopments in economy and poitics in a correct way and to find answers to situation specific questions. Nowadays the capabiity of orienting within the enormous food of information can ony be handed with a high motivated and reiabe team which can aso cope with the compexity of the consutancy requirements. Vaues such as trust, reiabiity, responsibiity and experience become more important. These vaues are the basis of our competent and soid consutancy. Us instead of me A very important task for us is to motivate our empoyees and to bind them on a ong-term basis. Our certified auditors and tax consutants are the sharehoders of our companies. Every team member is abe to speciaise in accordance with his persona and subject-specific strengths and the empoyees are supported by the common knowedge poo. Entrepreneuria thinking and the wiingness to think beyond one s own tasks are the basic requirements. A team-oriented and efficient working atmosphere means for our cients to have, at any time, one competent contact person who makes quick actions possibe. Teamwork instead of one-man-show Due to the comprehensive professiona competence of our team and a pan-european information basis, it is possibe to advise our cients in a upcoming questions regarding economy, finance, accounting, auditing and taxes. The fact that there are experts in the background makes a good feeing for us and our cients. Diaogue instead of monoogue There is an intensive cooperation within AGN with auditors, tax advisors, awyers, university graduates and tax experts. This cooperation enabes us to fa back on an abundance of knowedge, professiona competence and specia information from the areas of economy, aw and finance. The main focus on our professiona counseing is to combine and use the avaiabe know-how for our cients in an optima way. 5

6 München Regensburg Dachau With our competent and reiabe team I can, in any case, provide to our cients the advice they need. This is a good feeing. Kerstin Winker, tax advisor

7 Guarantee of the counseing quaity The main focus of SH+C is to provide high quaity to their cients due to we-quaified and experienced auditors, tax consutants and empoyees. Therefore there is a continuous professiona training with a weeky firminterna seminar ( SH+C tax round ), a prescribed number of externa seminars per year and a high number of avaiabe iterature for a empoyees, auditors and tax consutants. Moreover, SH+C uses the newest technoogy as we as the fu range of the specific tax consutancy software of DATEV eg. Additiona knowedge and expertise databases are avaiabe at any time via internet accesses. Aso standardised check ists optimize work in the firm by supporting the consutancy processes. Another security feature is that our auditors, tax advisors and empoyees speciaise and concentrate on specia areas. We can aways fa back on firm-interna speciaists for soving specific questions of our cients. Additionay within the AGN membership, it is aways possibe to consut experts of more than 200 audit and tax consuting firms wordwide. 7

8 München Regensburg Dachau As auditors, we have a permanent contact with management and proprietors. Caudia Breitschaft, pubic accountant and tax advisor

9 Auditing As auditors of mid sized companies and groups of companies, SH+C is a recognized payer in the market in between the Big Four audit firms and sma audit firms. This is a resut of our audit teams consisting of experienced auditors and quaified empoyees. Offering our cient a high quaity work by using anaytica capabiities as we as probem soving skis of our teams combined with the strict ega guideines is a great chaenge for our teams. Therefore, auditing is more than just an awarding of an attestation for us. It is our goa to show you any existing risks as we as weak points in the contro and management system of your company as we as to offer you soutions to convert risks into chances. With our knowedge regarding the interna processes of our cients we are an independent contact partner for our cients for entrepreneuria decisions. Apart from that, we offer as auditors various specia services such as the audit of financia service institutions, audits of formation and impairment tests, due diigence audits and audits in accordance with the German Act on the Law of Rea Estate Agents and Commercia Contractors (MaBV). Moreover, we aso offer cross-border audits in a timey, competent and safe manner in cooperation with our AGN partners. Furthermore, we can contact our German AGN partners in case of any specific questions and for discussion purposes. Our quaity standards have been proved by quaity inspections of independent, externa auditors due to German statutory provisions. 9

10 München Regensburg Dachau Today, it is no onger possibe that one or two tax advisors can master any and a tax provisions. Gerhard Wagner, tax advisor and ega counse

11 Tax consutancy In Germany there are amost daiy changes in tax aw. Therefore it is neary impossibe for one or two tax advisors to be informed of a changes and to consut the cients in a different tax areas. Within SH+C, each tax advisor and empoyee is hence speciaised in certain topics and tax aw sectors. Thus, the cient has one contact person who consuts an expert within SH+C as soon as specia questions arise. In this way we guarantee that even for the most difficut questions soutions wi be eaborated in a quick and safe way. Specia focuses of our certified tax consutants are tax reorganization aw, the succession panning, internationa tax issues and cross-border vaue added tax topics. The ongoing changes in German tax aw have to be anaysed during the fisca year. SH+C informs the cients accordingy. Due to the contemporary consuting there is aways time to deveop a tax panning concept in accordance with the needs of the cient. An annua tax panning for enterprises and freeancers is thereby a fixed component of the tax consuting so that the cient aready during the current tax year is aware of the estimated tax payments and consequenty can react on the operating resut in a formative manner. As experienced and quaified tax consutants we fie appeas on behaf of our cients, attend audits by the financia authorities and represent our cients with regard to actions at the fisca court. We ensure the quaity of our consutancy work by quaified and experienced tax consutants and empoyees, a continuing training as we as impemented check-ists in order to guarantee reiabe and consistent workfows. 11

12 München Regensburg Dachau Via AGN Internationa we can quicky access competent advisors in more than 90 countries of the word. Matthias Winker, tax advisor and speciaised advisor for internationa fisca aw

13 SH+C Member of AGN-Internationa SH+C is a member of AGN Internationa Ltd.. AGN Internationa is a wordwide association of separate and independent accounting and tax consuting firms coordinating the cross-border assistance for cients represented in more than 90 countries. In the AGN association, there are more than 200 audit and tax consuting firms a over the word with approximatey 10,000 empoyees, generating a yeary turnover of more than EUR 1 biion in tota. Due to the AGN membership, SH+C can contact internationa cooperating offices and provide their cients with competent contact partners in more than 90 countries in the word. A AGN members are committed to provide high quaity to their cients. During the reguar AGN meetings, partners of the AGN member firms get to know each other very we, sometimes even on a persona eve. The AGN member firms work together frequenty and therefore SH+C can make recommendations for audit and tax consuting firms in other countries. In the past, SH+C worked in cross-border projects with AGN partner firms from Austria, Switzerand, the Czech Repubic, Hungary, Sweden, France, Spain, Itay, Cyprus, Serbia, Great Britain, Brazi, Canada and the USA. Additionay we cooperate on a high eve with our German AGN partner firms. 13

14 München Regensburg Dachau Four times SH+C was aready named by FOCUS MONEY as one of the eading German tax offices. Katrin Huber, tax advisor

15 FOCUS MONEY ists SH+C amongst the German TOP tax advisors Every year, the business magazine FOCUS MONEY, in cooperation with the European Institute for Tax Law, evauates German tax consutants. The evauation criteria are speciaised knowedge of taxes, the main focus of the tax consutant, business success and, above a, the quaity of the work of the tax consutant. Each of the approximatey 46,000 German tax consutancy firms can take part in the evauation. The tax consutancy firms are aocated to sma, medium and arge firms. The resuts of the ast evauation were pubished in the issue 35/2009 of FOCUS MONEY. A tota of 150 tax firms were isted by the magazine as professiona experts. In 2009 as we as in the three previous years SH+C was ranked as a German TOP advisor in the category arge tax firms. FOCUS MONEY mentioned SH+C as speciay competent in the areas of business taxes and economic consutancy. We understand this resut as a compiment for our work and as a high motivation for the future. We wi take this resut to continue our strategy - a persona, ong-term and trustfu reationship with our cients. 15

16 München Regensburg Dachau Audit & Accounting Financia statement audits Interna audits Specia audits Formation audits Merger audits Reguatory compiance and reporting Interna contros Consoidation of annua accounts IT interna audit and contros Expert opinions Rea Estate Agent audits and Commercia Contractors audits (MaBV audits) Review of interim or financia statements Transaction Panning and Management M&A Fusions Divestments Joint ventures Management-buy-out (MBO) and management-buy-ins (MBI) Business vauation according to DCF- and IDW method Strategy pans and income forecasts Financia due diigence Tax due diigence Consutancy services Optimisation of businesses Strategy Governance, risk and compiance Finance Interna audits Interna contros Reviews of foreign subsidiaries Pension pans 16

17 The cataogue of services of SH+C Tax Tax panning Nationa and internationa tax arrangement and tax panning Fisca optimisation of the corporate structure Fisca optimisation of private property Internationa tax optimisation Panning and structurisation of the operationa, entrepreneuria and practice succession Consutancy on fisca aspects in the preparation of entrepreneuria decisions Inheritance and gift tax optimisation Current tax consutancy Tax accounting services Annua accounts for fisca authorities Income tax returns for companies and individuas Transaction tax VAT Preparation of interim and specia baance sheets Payro services and saary statements Representation at tax authorities and fisca courts Assistance with tax and socia security audits Fiing appeas and representing our cients with regard to actions at the fisca court Expert reports Business consutancy Strategic assistance for companies Economic anaysis and consutancies Controing and quaified reporting Consutancies in financia panning Preparation and support in financing discussions with creditors and banking institutions Preparation of business pans Investment panning Asset panning Succession consutancy Business and tax aw Consutancy in setting-up business Optimisation of corporate structures Impementation of company reorganisations (caused by mergers, fusions, demergers, joint ventures, change of ega form etc.) Impementation of fisca panning measures (e.g. optimised use of existing oss carried forwards, optimisation of distributions, increase of hidden reserves etc.) Preparation of tax-optimised succession Consutancy in the tax-optima arrangement of company takeovers and company saes 17

18 Your contact persons German MBA Richard Hempe Auditor and tax advisor Phone German MBA Katrin Huber Tax advisor Phone Master of Fisca affairs Matthias Winker Tax advisor and specia advisor in int. tax aw Phone German MBA Raf Zieger Tax advisor Phone German MBA Caudia Breitschaft Auditor and tax advisor Phone German MBA Kerstin Winker Tax advisor Phone Gerhard Wagner Tax advisor and ega counse Phone Thomas Herrmann Tax advisor Phone

19 Here you can find SH+C SH+C in München Linprunstraße 49 D München Phone Teefax SH+C in Regensburg Im Gewerbepark D75 D Regensburg Phone Teefax SH+C in Dachau Präat-Woker-Straße 5 D Dachau Phone Teefax IMPRINT Editor: SH+C Wagner Winker & Coegen GmbH & Co. KG, Steuerberatungsgeseschaft Im Gewerbepark D75, D Regensburg, Teefon 0941/ , Teefax 0941/ Editoria office advisory board: StB/FB IntStR Matthias Winker, WP/StB Richard Hempe Images: (copyright) Editoria office: Layout & Print: 19

20 München Regensburg Dachau Economy Finance Financia Reports Taxes Strategies

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