The Contractor shall provide the Client with consulting services for ongoing tax and customs matters as well as audits by the tax and customs authorities.

Imputed basic quantity / month 75 person-hours / month

Imputed basic quantity / duration 3,600 person-hours / 48 months

In order to comply with tax and customs obligations as well as the associated audits, the contractor provides the following consulting services:

a) Participation in the preparation of tax returns and, if necessary, examination of and, if necessary, appeal against assessments

- Preparation of annual VAT returns as well as corporate and trade tax returns including sphere accounting

- Examination of tax assessments, including advance payment notices

- Lodging appeals against decisions of the tax and customs authorities

b) General tax advice

These include:

- Tax information and advice in particular on the following topics: Value Added Tax, Tax Code, Corporate Income Tax, Income Tax, Wage Tax, Real Estate Transfer Tax, Gift Tax, Double Taxation Agreements, Customs.

The list is not to be understood exhaustively. Other types of taxes may also be affected, which are within the scope of the Basic Law, possibly also in the Community territory of the European Union.

The main focus is on value added tax, customs, non-profit law and withholding tax according to § 50a EStG.

- Vertragsprüfungen

- Tax information in the area of third-party funding

- Tax advice on economic business operations and their differentiation from other tax spheres

- Advice on the formation of reserves and the use of funds

- Advice on tax risks in connection with reorganisations

- Provision of information on non-profit law

- Drafting of applications, out-of-court and judicial remedies as well as correspondence and meetings with the tax authorities and the preparation of binding information

- Advice in connection with donations and assessment of sponsorship services

- Advice in connection with the fulfillment of tax regulations on digital data access by the tax authorities

- Advice and representation in tax matters during audits by the tax and customs authorities

- Verbal and written advice on ongoing tax and customs matters, in particular on foreign matters and non-profit law, as well as support and advice on structuring projects

- Support in the procurement of company-related information for the purposes of external tax audits

c) Accompaniment, advice and, if necessary, legal remedies in connection with external audits

Concerns the supervision of external tax audits for corporation and trade tax as well as VAT.

- Analysis of the financial impact of preliminary findings in the context of the external tax audit

- Assessment of tax legal issues in connection with findings of the external tax audit, including the preparation of expert opinions to defend certain legal opinions

- Participation and support in negotiations with the external auditors of the tax authorities

- Calculation of the tax effects of various negotiation options, including the calculation of consequential changes in the external tax audit of subsequent assessment periods

- Examination of the report on the external tax audit for factual and mathematical correctness

- Preparation of amended tax returns as a result of the external tax audit

- Submission of out-of-court remedies in connection with the external tax audit

d) Maintenance ICS Manual

- Adaptation of the ICS Handbook to legal regulations and changes in case law

Consideration of the audit results of the ICS manual by the auditing firm

Final examinations are not part of the services to be provided.