GHM GmbH Steuerberatungsgesellschaft GHM GmbH Steuerberatungsgesellschaft - Tax Advisor Dr. Peter Happe Cologne - Expert Advisor in International Tax

Services


The advisory services we provide focus on the following areas:

  • International taxation: We advise German businesses and entrepreneurs investing or setting up companies abroad (outbound investments), and foreign businesses and entrepreneurs investing and setting up companies in Germany (inbound investments). This includes providing advice on selecting the business location, on legal structure and organization, and on financing and transfer pricing, taking into account applicable double taxation treaties.
  • Non-for-profit organizations: We provide charitable and church organizations such as hospitals, religious orders, unincorporated associations and trusts with advice on foundation and restructuring, charitable donations, endowments and reporting.
  • Real estate transactions: We provide advice on real estate investments and disinvestments.
  • Corporate and wealth succession: We provide advice to businesses and high net-worth private individuals on aspects of German inheritance and gift tax law. We also act as executors.
  • Reporting: We provide advice on reporting under the German Commercial Code, IFRS and US-GAAP.
  • M&A and restructuring: We advise companies on M&A and restructuring transactions. Appeals, tax audits and fiscal court proceedings: We provide advice in disputes with the German tax authorities.
  • Appeals, tax audits and fiscal court proceedings: We provide advice in disputes with the German tax authorities.
  • Business administration: We provide advice on financing, capital expenditure budgeting, cost cutting and financial restructuring.
  • Start-ups.

We provide advice, prepare memoranda and draft opinions on national and international tax issues under the following statutes and regulations:

  • Income Tax Act (Einkommensteuergesetz – EStG)
  • Corporate Income Tax Act (Körperschaftsteuergesetz – KStG)
  • Trade Tax Act (Gewerbesteuergesetz – GewStG)
  • Reorganisation Tax Act (Umwandlungssteuergesetz – UmwStG)
  • Foreign Transactions Tax Act (Außensteuergesetz – AStG)
  • Double Taxation Treaties (Doppelbesteuerungsabkommen – DBA)
  • Turnover Tax Act (Umsatzsteuergesetz – UStG)
  • General Tax Code (Abgabenordnung – AO)
  • Real Estate Transfer Tax Act (Grunderwerbsteuergesetz – GrEStG)

As regards tax on foreign transactions, we focus on the tax laws of the following countries since they apply in the majority of cases:

  • Austria
  • Switzerland
  • Luxembourg
  • Belgium
  • Netherlands
  • Australia
  • USA

In these as well as in many other countries, we can refer clients to corresponding firms.

We also prepare memoranda on national and international accounting issues both for single financial statements and for consolidated financial statements (group accounting) under

  • German Commercial Code (Handelsgesetzbuch – HGB),
  • International Financial Reporting Standards (IFRS),
  • United States General Accepted Accounting Practice (US-GAAP) and
  • German tax accounting rules.

The matters we regularly deal with in this context include financial instruments and derivatives, leasing contracts, real estate, provisions and consolidation issues. We cooperate with leading firms of auditors.