Our tax consulting services include support in all tax issues for companies of all legal forms as well as for private individuals. Tax structuring and planning is the most important and comprehensive area of our tax consulting activities. This includes tax advice on corporate restructuring and acquisitions as well as the determination of tax-optimised structuring alternatives in the private as well as in the corporate sector.
As part of our comprehensive support in all ongoing tax issues, we process and prepare corporate and private tax returns. We also support our clients in tax audits, extrajudicial remedies and represent them in front of the tax authorities. Our scope of services also includes continuous information on tax law developments at home and abroad.
In this area our company offers the following services:
Ongoing tax advice, annual financial statements and consulting on tax return:
Preparation of annual financial statements or advisory assistance in the preparation of annual financial statements with or without explanatory report as well as notes to the financial statements
Preparation of special and supplementary balance sheets, opening and interim balance sheets, liquidation balance sheets
Preparation of net income accounts
for small businesses
preparation of simplified annual reports
checking the fulfilment of all recording obligations
automatical checking of the correctness of provided documents
Determination of surplus from other types of income
renting and leasing
Other types of income according to the Income Tax Act
Consulting participation in all tax issues relating to annual financial statements and to questions of accounting law and balance tax law
Preparation of all current tax returns
Corporate income tax
Value added tax
Other types of taxes
Representation in tax issues before all tax authorities and handling of all correspondence
Examination of tax assessment notices and administrative acts of all tax authorities, professional associations, chambers of commerce and industry and chambers of trade and commerce
Preparation of all kinds of applications such as deferment, remission, etc.
Support and assistance with external tax audits
Audits by social insurance agencies, employers’ liability insurance associations or employment offices
This service is designed to help you deal with tax issues of particular significance. Before you make fundamental or private decisions, we offer you our advice.
When it is about your financial future…
We work with you to find the right organisational form and optimise the processes in your company. We deal with shareholding relationships as well as private asset dispositions with regard to your economic and personal objectives.
We are at your side when it comes to national and international questions on tax-optimised company succession, asset transfer or inheritance.
We analyse your tax risks, develop structuring alternatives and thus provide you with decision-making aids for the purchase or sale of companies and participations.
We help to decide on the following issues:
Choice of legal form and comparison of tax burdens
Planning and realisation of tax structuring concepts in the company
Development of a tax-optimized disposal concept
Tax optimization in the transfer of private assets
Tax optimization in the transfer of business assets
Tax-advantaged asset reallocation between business and private assets
Support of the buyer side in the development of a tax-optimized financing of the engagement
Structuring of the tax realization of the acquisition costs
Transformation, mergers, split-offs
Business splitting and leasing concepts
Profit optimization proposals
Company and industry key figures
Measures of anticipated succession
Tax-optimized structuring of corporate financing
Employee participation models
Consultancy regarding investment aid and subsidy measures
Consulting in crisis situations of your company
Analysis of supposedly private costs under the aspect of operational or partial operational reasons
Consultancy on the possibilities of applying lump sums
Drafting of contracts (between related parties; employment contracts for managing directors; leasing contracts etc.)
Consultancy on the effects of operational and private decisions on the amount of your income taxes
Check of financing alternatives with regard to their tax effects
The current financial accounting of a company should not be exclusively, as handled by many companies, a tool for the tax calculation of the company and a suffering imposed by law. Financial accounting should above all be seen as a control tool for your business processes and as a reflection of the company’s success.
All companies are different!
For this reason, BBC tailors everything individually to your company, both in the services provided to your company and in the financial accounting evaluations.
In the area of financial accounting, we work with our clients digitally. However, we can of course also process bookkeeping using a non-digital method.
Financial accounting digital
We work for you digitally with DATEV Unternehmen Online. All applications are used via the Internet. In the process, DATEV mIDentity secures access to the systems. With DATEV Unternehmen Online, you exchange data and receipts electronically via the DATEV computer center, optimize pre- and post-processing activities, and we can thus prepare the accounting in a timely manner – daily upon request.
With the current accounting results, we support you in managing your company, for example in supplier and/or receivables management as well as payment transactions. Your data and documents are archived for 10 years in the DATEV Rechenzentrum in audit-compliant manner and are accessible to you worldwide at any time.
We post digitally and process your receipts electronically. In DATEV Unternehmen Online, you no longer send your receipts to your tax advisor by mail, but digitally by scan. We optimize your payment processes for you with DATEV Belege online and Bank Online, allowing you to keep track of all customer and supplier invoices.
Advantages for companies with DATEV Unternehmen Online
Traditional accounting is no longer up to date for modern companies. Thanks to cloud applications, such as DATEV Unternehmen Online, commercial processes become more efficient and smoother.
DATEV Unternehmen Online saves you commuting to your tax advisor and in the future you will no longer be dependent on his opening hours. Long searches for documents are also belong to the past thanks to the digital, audit-proof archive. This saves you time and nerves.
Both you and your tax advisor have access to the same, always up-to-date data. Cooperation thus becomes more transparent and efficient. In addition, relevant data can also be made available to a tax auditor in an uncomplicated manner.
You have worldwide access to company-relevant data, digitally stored receipts and documents at any time. This allows you to work more flexibly.
The certified DATEV-Rechenzentrum is always audited so that the exchange of your receipts and documents can proceed securely. The audit-proof archiving required by the GoBD is ensured with Unternehmen Online.
Cost center accounting:
We focus our attention on your needs, now and in the future!
Outsourcing of financial accounting:
Outsourcing in accounting has become increasingly topical. More and more companies are striving to keep only those activities in-house that correspond to their core competence. Effects are low staff retention, lower investments in workplace equipment and less space requirements. As part of its basic outsourcing services, our company relieves clients of all financial accounting tasks, determines the data for the monthly income statement and handles all payment transactions. Extended individual service concepts can also be agreed from the service modules listed below.
Regulation of the entire payment transactions
Issuing of outgoing invoices, evaluation of bills of quantities, timesheets
Checking of incoming invoices
Accounts receivable and payable monitoring
Sorting and assigning of accounting documents
Accountin and assignment of receipts
Posting of current business transactions
Office and writing service with account reconciliation and travel expense accounting
Archiving of data and documents
Implementation and consulting in the areas of cost accounting, calculation and budgeting
Fixed assets include assets that are intended to serve the business on a permanent basis. Belonging of an asset to fixed assets is determined by its purpose, not by its accounting. If the purpose of the asset cannot be clearly determined, the balance sheet can be used as a guide to its classification as a fixed asset.
Fixed assets may include:
Intangible (incorporeal) assets may include: rights, assets similar to rights and other benefits. An asset item may only be recognized for intangible fixed assets if it have been acquired for consideration §5 Sec. 2 Income tax law or if it have been incorporated into the business assets R 14 Sec. 1 Income Tax Guideline.
Property, plant and equipment
Pursuant §§ 240 Sec. 2 and 246 of the German Commercial Code and §§ 140 and 141 of the German Fiscal Code, a list of movable and immovable tangible assets must be prepared for each balance sheet date.
Financial assets are part of non-current assets. They include, for example, investments in other companies, loans to other companies and securities held for the longer term. The relevant reference can be found under § 271 German Commercial Code.
In the case of fixed assets which use is limited in time, acquisition or production costs are to be reduced by scheduled depreciation. Scheduled depreciation is generally carried out in equal annual installments over the useful economic life (straight-line depreciation). By way of exception, depreciation with decreasing amounts (declining balance depreciation) or in accordance with the output (output depreciation) is permissible if this corresponds much better to the course of use. Furthermore, tax law recognizes a number of special depreciation allowances, which we cannot go into in more detail here due to the comprehensiveness involved.
There is a great deal of scope in fixed asset accounting, which we carefully review to ensure maximum success for your business.
Our compnany prepares asset accounting on a monthly basis rather than annually for the increased informative vaue of the accounting.
Fixed assets accounting includes the following services:
Keeping the register of fixed assets
Recording of the current master data changes
Observance of all legal regulations
Recording of additions and disposals of fixed assets
Calculation of depreciation / consumption of value with careful examination of the optimal amount
Correct reporting of residual book values
Calculation of imputed costs
Recording of the ownership of land and buildings and the calculation of a user fee
Economic success is not only based on a good product, a new service, balanced pricing policy, fancy advertising or careful controlling – it is also always a success of well-motivated and satisfied employees at all levels of a company.
We also work absolutely DIGITAL in payroll accounting via Unternehmen Online. DATEV Arbeitnehmer online is the offer for digital cooperation between employer and employee. After employees have been activated online, they can register and log in to the portal. The employees have the possibility to retrieve their pay slips and certificates online as well as to make changes to their personal data.
Those who know how to fully utilize the potential of their employees, who value them and include them in decision-making processes, and who exercise transparency in internal company processes and matters, are also the most successful entrepreneurs in the long term.
Employees who see themselves as part of their company and are happy to put in their efforts every day to contribute to the company’s growth are therefore an important part of the concept of success.
With convincing respect, individual appreciation and respectable services of the company for the employees, they are also ready to be highly motivated to cope with the daily professional requirements.
Our company acts for our clients with the following range of services as an outsourced personnel department and helps also your employees with words and deeds.
Preparation of the current salary and wage accounting
Evaluation of time sheets
Management of payroll accounts and ongoing master data maintenance
Wage tax registration
Contribution statements for health insurance funds
Payment media employees, health insurance funds, supplementary retirement provision, tax offices
Social insurance notifications, registration and deregistration, change notifications
Evaluations at the end of the year with annual remuneration certificates for the income tax card
Annual notifications for pension insurance
Annual reports for professional associations
Support during audits by the tax authorities, artists’ social insurance fund, social insurance funds and professional associations
Form filling, certificates of earnings
Consulting on marginal employment and temporary employees
Consulting on payroll accounting and posting employee inbound / outbound
Consulting for foreign employees
Consulting in questions of wage tax and social security
Consulting on questions concerning false self-employment
Calculation of the total tax burden of employer
Individual salary structuring
Consulting of employees on the choice of tax class
Correspondence with all authorities
Consulting on future pension contributions, old-age provision
A comprehensive control and coordination concept to support the management as well as the management-responsible positions in a company in the result-oriented planning and implementation of entrepreneurial activities.
The basis of controlling is the collection, compilation, processing and analysis of data for the preparation of target-oriented corporate decisions.
Controlling performs particularly the following tasks in a company:
Information and service
Control and coordination
In summary, controlling deals with the conception and operation of qualitative and quantitative control instruments, the alignment of control variables with strategic target variables, the coordination of information flows, the moderation of analysis and interpretation of measurement results to support management decision-making processes.
Our service in detail:
Cost transparency through cost structuring with the help of cost centers and projects
Preparation of annual budgets for the entire company and on a cost center basis
Monthly reporting on cost center basis as well as projections and variance analyses
Individual introduction and structure of controlling systems adapted to the respective company
Cost determination of new customer acquisition via various sales channels (CPO-analysis)
We are ready to provide you with a non-binding offer tailored to your company!!!