conversion | companies + groups of companies.

multidisciplinary consulting.

Sonntag & Partner assists companies and groups in all restructuring prompted by corporate law or for tax-optimization purposes, and with numerous group issues, in particular, with regard to tax consolidation. Multidisciplinary specialist teams individually assembled for every assignment advise and support our clients with wide-ranging expertise and structured cooperation.

range of consulting services.

profit and loss transfer agreements.
consolidated tax groups.
restructuring (merger | spin-off | change in legal form).
group taxation.
group accounting.
declaration procedures after restructuring.

profit and loss transfer agreements.

Concluding, updating and terminating profit transfer agreements in light of tax and legal consequences.

subject areas.

  • Formulation of the profit and loss transfer agreement
  • Corporate law resolutions
  • Reporting to shareholders
  • Ongoing evaluation of legal and tax updating requirements
  • Consulting on requirements for tax recognition
Dr. Barbara Albrecht
  • Phone +49 821 57058-0
    +49 172 8695171
  • Fax +49 821 57058-153
  • Email barbara.albrecht@sonntag-partner.de
TO THE PROFILE

consolidated tax groups.

Consulting in connection with tax consolidation questions and evaluating the prerequisites for the actual existence of a consolidated tax group. This is supplemented by preparation of tax returns and annual financial statements for the parent and subsidiary companies.

subject areas.

  • Preparation of tax returns for parent companies and subsidiaries
  • Realization of the consolidated tax group in the annual financial statement and the tax balance sheet
  • Verify the requirements for the existence of consolidated tax groups
  • Check compliance with the statutory regulations
  • Control for the correct financial and tax representations
Karin Berchtold
  • Phone +49 821-57058-0
  • Fax +49 821-57058-153
  • Email karin.berchtold@sonntag-partner.de
TO THE PROFILE

restructuring (merger | spin-off | change in legal form).

Comprehensive counsel for all restructuring procedures along the entire spectrum from intragroup mergers up through cross-border relocation of a registered office/support—in each case from the initial idea all the way to the last implementation step.

subject areas.

  • Analysis of the objective of the restructuring proposal
  • Identification of the appropriate restructuring process, and where applicable, structuring alternatives
  • Preparation and implementation of the restructuring up until entry in the commercial register
  • Support for all accompanying questions regarding the restructuring (customers, employees, etc.)
Dr. Barbara Albrecht
  • Phone +49 821 57058-0
    +49 172 8695171
  • Fax +49 821 57058-153
  • Email barbara.albrecht@sonntag-partner.de
TO THE PROFILE

group taxation.

All-inclusive counsel for (inter-)national companies and groups with respect to optimizing their overall tax situation.

subject areas.

  • Optimizing group structures
  • Utilizing structuring options for the taxation of groups of companies
  • Request for a continuation of book values from the tax office
  • Implementation of the restructuring processes in the annual financial statement, the E-balance sheet and in tax returns
  • Process the impact of restructuring on the group of companies
  • Assess the applicability of a continuation of book values
  • Monitoring blocking periods
Andrea Seitz
  • Phone +49 821 57058-0
  • Fax +49 821 57058-153
  • Email andrea.seitz@sonntag-partner.de
TO THE PROFILE

group accounting.

Advisement in accounting, controlling and planning at the group level; auditing of consolidated financial statements under German and International Financial Reporting Standards (IFRS).

services.

  • Consolidation of financial statements
  • Preparation of uniform group accounting guidelines
  • Support for group-wide planning of the asset, financial and profit situation
  • Support for the implementation of company acquisitions in the accounting system
  • Automation of group (interim) financial statements
  • Consulting on individual topics
  • Carrying out and supporting the consolidation
  • Support for the introduction of IT tools for consolidation
  • Audits of group financial statements
Dr. Henriette Burkhardt-Böck
  • Phone +49 821-57058-0
  • Fax +49 821-57058-153
  • Email henriette.burkhardt-boeck@sonntag-partner.de
TO THE PROFILE
Oliver Kanus
  • Phone +49 821 57058-0
    +49 173 6795684
  • Fax +49 821 57058-153
  • Email oliver.kanus@sonntag-partner.de
TO THE PROFILE
Joachim Mairock
  • Phone +49 821 57058-0
    +49 173 3604160
  • Fax +49 821 57058-153
  • Email joachim.mairock@sonntag-partner.de
TO THE PROFILE

declaration procedures after restructuring.

The restructuring of companies can take place from many perspectives; we will assist you in all phases of the restructuring.

services.

  • Legal consulting
  • Tax consulting/contract drafting
  • Tax obligations subsequent to restructuring
  • Preparation of tax returns/balance sheets
  • Monitoring deadlines
  • Completion of all other reporting duties
  • Adjustments/restructuring existing contracts
Oliver Kanus
  • Phone +49 821 57058-0
    +49 173 6795684
  • Fax +49 821 57058-153
  • Email oliver.kanus@sonntag-partner.de
TO THE PROFILE
TOP