Lampe & Kollegen offer wide experience in the fields of audit and tax consulting.

Audit

  • Mandatory and voluntary audit of single financial statements in accordance with German Gaap (HGB) or international financial reporting standards (IFRS, US-Gaap)

  • Mandatory and voluntary audit of consolidated financial statements in accordance with German Gaap (HGB) or international financial reporting standards

  • Special audits like audits of an incorporation of an enterprise, mergers and audits with regard to restructuring measures

  • Audit review and individual certificates

  • Cash audit according to §69 InsO

 

Preparation of financial statements

  • Annual financial statements according to German Gaap (HGB) or international financial reporting standards (IFRS or US-Gaap)

  • Consolidated financial statements according to German Gaap (HGB) or international financial reporting standards

  • Conversion to IFRS

  • Reporting package, incl. reconciliation (IFRS, US-Gaap)

  • Interim financial statements

  • Pro-Forma-(consolidated-) financial statements

  • Accounting

  • Accounting during liquidation and insolvency

  • Tax balance sheet/E-balance

 

Valuation services

  • Expert opinions on business valuation according to IDW S1

  • Indicative business valuation

  • Purchase Price Allocation

  • Impairment tests for investments and goodwill

  • Audit of contributions in kind according to the German Corporation Act (AktG) and valuation certificate (Werthaltigkeitsbescheinigung)

  • Squeeze-out-evaluation

  • Fairness opinion

  • Valuation as part of the corporate succession

  • Business valuation in families-/ inheritance law (to calculate gain compensation or obligatory share)

  • Arbitration proceedings

 

Tax consulting

  • Preparation of tax returns

  • (Re-)design of company processes including organization and restructuring as well as real estate transfer tax issues

  • VAT issues

  • Current accountancy, preparation of financial statements

  • E-balance

  • Administration of tax audits and fiscal proceedings

  • International tax law

  • Gift tax and inheritance tax planning

 

Expert’s opinions, arbitration report

  • Review of purchase price mechanisms

  • Clarification shareholder accounts

  • Dispute over an asset

  • Balance sheet treatment of a specific case

 

Due Diligence and other Consulting

  • Financial Due Diligence, Tax Due Diligence (Red-Flag Approach)

  • Consulting in financing issues

  • Preparation of financial planning and liquidity planning

  • Certificate according to §270b InsO for the protective shield proceedings (IDW S9)

  • Individual certificates