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Assurance services & Tax services

EXTENSIVE

SOLUTIONS -

based on many years of experience

Assurance services

Audit – Compliance – Consulting

Financial audit

With the annual audit or reviews according to the German Commercial Code (Handelsgesetzbuch HGB) the degree of confidence and reliability of financial statements is enhanced. We consider the information requirements of external stakeholders while maintaining our support function for management.

Unsere Jahresabschlussprüfungen erfolgen auf Basis des deutschen Handelsrechts (HGB) und der Berufsgrundsätze des Instituts der Wirtschaftsprüfer (IDW) unter Berücksichtigung der International Standards on Auditing (ISA). Mit aussagekräftigen Prüfungsberichten und einem Testat in Form des Bestätigungsvermerks oder einer Bescheinigung fördern wir die Verlässlichkeit der Rechnungslegung.

Audit-related business consulting

In the course of annual audits, we answer questions concerning general business, tax, legal and strategic issues.

In addition to the annual audit of financial statements, we offer

  • Expert Opinions on Efficiency, Performance and Value
  • Analysis of Internal Control Systems
  • Internal Audits and Forensic Investigations
  • Management Audit (e.g. according to the law on budgetary procedures, HGrG)
  • Other agreed-upon procedures

Special purpose audits

We offer attestation services such as

  • Project reviews
  • Cost audits
  • Formation audits
  • Merger audits
  • Other voluntary reviews
  • Estate agent and property developer audits
  • Other assurance engagements required by law

In the course of valuation services we also provide due diligence reviews.

Tax services

Tax declaration – Tax structuring – Consulting

Taxes

  • Income and sales tax declarations for corporations as well as private individuals
  • Tax planning analysis and balanced tax structures and strategies for projects and investments

Accounting

Accounting services:

  • Financial bookkeeping
  • Asset accounting
  • Cost accounting
  • Business analysis
  • Management of receivables
  • VAT declaration
  • Cash management / payment administration

Annual financial statements

  • Preparation services with assurance activities as described in IDW S7
  • Consulting on bookkeeping and preparation issues
  • Disclosure

Payroll services

 With external payroll services

  • Reduce risks
  • Optimise costs
  • Simplify administration

CRB-Gehaltsbuero can unburden or substitute an internal human ressources department and unburdens management from supervision and control activities.

We provide:

  • Full scale payroll services and pension administration
  • Tax and social security filing, reviewing
  • Consulting for employer and employees
  • Payment processing through escrow bank accounts
  • Communication with employees as well as official institutions from first filing to tax audit
  • Administration and archiving of personnel files

Besides the entire process of payroll accounting and all relevant declarations as well as financial handling through trust bank accounts, we also provide a full range of consulting for both employers and employees on:

  • Questions concerning payroll and income taxes
  • Retirement provisions
  • Social security options (e.g. unemployment laws, health insurance)
  • Compensation systems
  • Model calculations and statistical reports
  • Budget planning

Fiduciary services

Market information systems - Project fund management - Cash management

Statistics services

Exchange of market information between competitors through CRB as independent third party (trustee) with consideration of legal confidentiality requirements

We compile reliable and confidential market information exchange systems and statistical solutions as a trustee.

  • Industry association surveys and statistics
  • Aggregated market reports
  • Industry statistics and surveys
  • Intercompany comparison
  • Non-identifying market reports

Data collection is implemented as a Black-Box-System:

The information exchange systems can be provided with the support of industry associations or directly with groups of participating companies.

Financial project management

We support inter-company projects as an independent trustee.

Examples:

  • Collection of membership fees for associations
  • Cost-Sharing for Marketing Projects
  • Financial Settlement of Waste disposal- / Recycling-systems
  • Cost Settlement of Joint Ventures
  • Other projects with shared costs between companies

Consortia-financial management

Financial processing of expense- and revenue-settlement in the course of any form of cooperation, as an independent trustee.

Settlement of joint financial funds resulting from co-ownership of dossiers, studies, partnerships, syndicates etc.

Requirements can derive from

  • REACH Regulation (EC Regulation 1907/2006)
  • Biocides Regulation (Biocidal Product Regulation, BPR, EU 528/2012)
  • CLP Regulation (Classification, Labelling and Packaging, EG Nr. 1272/2008)
  • PIC Verordnung (Prior Informed Consent Regulation, EU 649/2012)
  • National legal regulations such as the Packaging Act, etc

    Nonprofit

    Assurance - Taxes - Fiduciary services

    We specifically support private and industry associations, research institutions, foundations, and other tax-exempted legal entities (NPOs) with financial, accounting and organizational services.

    Financial audit

    • Voluntary Audit of annual financial statements
    • Support of internal audits
    • Audit in accordance with Professional Audit Standards

    Audits are performed in accordance with the professional standards of the Institut der Wirtschaftspruefer in Deutschland e.V. (Institute of Public Auditors in Germany - IDW) Instituts der Wirtschaftsprüfer in Deutschland e.V. (IDW), insbesondere:

    • IDW PS 750 Audit of associations
    • IDW PS 740 Audit of foundations
    • IDW PS 480 Audit of Financial Statements Prepared in Accordance with Special Purpose Accounting Principles (in cases of deviating accounting standards)

    Accounting

    • Consulting on Accounting issues
    • Bookkeeping and Annual accounts for Associations
    • Tax-related Consulting services

      Payroll services

      • Payroll accounting for smaller companies
      • Multiple employment (split payroll)
      • International cooperation
      • Special aspects of Shared offices

        Tax services

        • Tax returns for tax-exempt organisations
        • Tax structures for projects and business operations

        For non-profit organisations ergeben sich Fragestellungen aus den zu §§ 51 ff der Abgabenordnung entwickelten Rechtsauffassungen. CRB erstellt auf Wunsch ausführliche Untersuchungen zu beispielsweise

        • Gepräge
        • Mittelverwendung
        • Sicherung des Gemeinnützigkeitsstatus
        • Optimierung der Umsatzsteuer
        • Identifizierung von Risikobereichen aus wirtschaftlichen Tätigkeiten
        • Rechtsformwechsel oder Ausgliederung
        • Sphärenzuordnung
        • Identifizierung und Gewinnermittlung in wirtschaftlichen Geschäftsbetrieben
        • Gutachten und Stellungsnahmen zu Risiko- und Haftungsbegrenzung u. a.

        Business or industry associations in Germany on the other hand have partially different regulations to follow. CRB offers advice on sales taxes (VAT) and income taxes and corporate law as well as various services to economically optimize your business and reduce tax risks.

          Fiduciary services

          • Collection of membership fees
          • Market reporting systems/Statistics services
          • Financial project management
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