{"id":1152,"date":"2025-07-15T14:22:12","date_gmt":"2025-07-15T12:22:12","guid":{"rendered":"https:\/\/www.ghm-partners.de\/?page_id=1152"},"modified":"2025-07-30T14:19:05","modified_gmt":"2025-07-30T12:19:05","slug":"services","status":"publish","type":"page","link":"https:\/\/www.ghm-partners.de\/en\/services\/","title":{"rendered":"Services"},"content":{"rendered":"

\"Steuerberatungsgesellschaft\"<\/span><\/div><\/div><\/div><\/div><\/div>

We are distinguished
\n(accolades):<\/h4><\/div>
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2025 \/ 2026<\/h4><\/span>
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\"TOP-Steuerbanzlei<\/span><\/div><\/div><\/div><\/div>
\"Best<\/span><\/div><\/div><\/div><\/div>
\"Top<\/span><\/div><\/div><\/div><\/div>
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More accolades<\/h4><\/span>
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\"\"<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>
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<\/a><\/span><\/div><\/div><\/div><\/div>
<\/div><\/div>
<\/a><\/span><\/div><\/div><\/div><\/div>
<\/div><\/div>
\"IFU<\/a><\/span><\/div><\/div><\/div><\/div>
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\"Steuerberatung\"<\/span><\/div>

Services<\/h1><\/div>
<\/div><\/div>

The advisory services we provide focus on the following areas:<\/strong><\/p>\n<\/div>

  • <\/i><\/span>
    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.<\/div><\/li>
  • <\/i><\/span>
    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.<\/div><\/li>
  • <\/i><\/span>
    Real estate transactions: We provide advice on real estate investments and disinvestments.<\/div><\/li><\/ul><\/div><\/div>
    • <\/i><\/span>
      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.<\/div><\/li>
    • <\/i><\/span>
      Reporting: We provide advice on reporting under the German Commercial Code, IFRS and US-GAAP.<\/div><\/li>
    • <\/i><\/span>
      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.<\/div><\/li>
    • <\/i><\/span>
      Appeals, tax audits and fiscal court proceedings: We provide advice in disputes with the German tax authorities.<\/div><\/li>
    • <\/i><\/span>
      Business administration: We provide advice on financing, capital expenditure budgeting, cost cutting and financial restructuring.<\/div><\/li>
    • <\/i><\/span>
      Start-ups.<\/div><\/li><\/ul><\/div><\/div><\/div>
      <\/div><\/div>

      We provide advice, prepare memoranda and draft opinions on national and international tax issues under the following statutes and regulations:<\/strong><\/p>\n<\/div>

      We provide advice, prepare memoranda and draft opinions on national and international tax issues under the following statutes and regulations:<\/p>\n<\/div>

      • <\/i><\/span>
        Income Tax Act (Einkommensteuergesetz \u2013 EStG)<\/div><\/li>
      • <\/i><\/span>
        Corporate Income Tax Act (K\u00f6rperschaftsteuergesetz \u2013 KStG)<\/div><\/li>
      • <\/i><\/span>
        Trade Tax Act (Gewerbesteuergesetz \u2013 GewStG)<\/div><\/li>
      • <\/i><\/span>
        Reorganisation Tax Act (Umwandlungssteuergesetz \u2013 UmwStG)<\/div><\/li>
      • <\/i><\/span>
        Foreign Transactions Tax Act (Au\u00dfensteuergesetz \u2013 AStG)<\/div><\/li>
      • <\/i><\/span>
        Double Taxation Treaties (Doppelbesteuerungsabkommen \u2013 DBA)<\/div><\/li>
      • <\/i><\/span>
        Turnover Tax Act (Umsatzsteuergesetz \u2013 UStG)<\/div><\/li>
      • <\/i><\/span>
        General Tax Code (Abgabenordnung \u2013 AO)<\/div><\/li>
      • <\/i><\/span>
        Real Estate Transfer Tax Act (Grunderwerbsteuergesetz \u2013 GrEStG)<\/div><\/li><\/ul><\/div><\/div>

        As regards tax on foreign transactions, we focus on the tax laws of the following countries since they apply in the majority of cases:<\/p>\n<\/div>

        • <\/i><\/span>
          Austria<\/div><\/li>
        • <\/i><\/span>
          Switzerland<\/div><\/li>
        • <\/i><\/span>
          Luxembourg<\/div><\/li>
        • <\/i><\/span>
          Belgium<\/div><\/li>
        • <\/i><\/span>
          Netherlands<\/div><\/li>
        • <\/i><\/span>
          Australia<\/div><\/li>
        • <\/i><\/span>
          USA<\/div><\/li><\/ul>

          In these as well as in many other countries, we can refer clients to corresponding firms.<\/p>\n<\/div><\/div><\/div><\/div>

          We also prepare memoranda on national and international accounting issues both for single financial statements and for consolidated financial statements (group accounting) under
          <\/strong><\/p>\n<\/div>

          • <\/i><\/span>
            German Commercial Code (Handelsgesetzbuch \u2013 HGB),<\/div><\/li>
          • <\/i><\/span>
            International Financial Reporting Standards (IFRS),<\/div><\/li>
          • <\/i><\/span>
            United States General Accepted Accounting Practice (US-GAAP) and<\/div><\/li>
          • <\/i><\/span>
            German tax accounting rules.<\/div><\/li><\/ul>

            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.<\/p>\n<\/div><\/div><\/div><\/div>

            <\/div><\/div>
            <\/div>
            \"Beratungsansatz\"<\/span><\/div><\/div><\/div>

            The right Partner
            \nfor all your tax affairs<\/h2><\/div><\/div><\/div><\/div>
            <\/div><\/div>

            Clients<\/h2><\/div>
            <\/div><\/div>

            With our long-standing experience as tax advisors, we provide all-round tax advice to national and international corporate clients and entrepreneurs as well as to private individuals and institutions such as charitable organisations and trusts based at home and abroad. Our clients include e.g. multinationals (DAX 30 listed companies), fund initiators and SME, as well as health care professionals.<\/p>\n<\/div><\/div><\/div>

            Irrespective of size, we devote the same high degree of attention to each of our clients and we safeguard all their interests with the same meticulous diligence.<\/p>\n

            If we are unable to provide sound advice in any particular area, we can fall back on our large network of tax experts at home and abroad.<\/p>\n<\/div><\/div><\/div><\/div>

            \"Unternehmen\"<\/span><\/div>
            <\/div><\/div>

            Corporates<\/h2><\/div>
            <\/div><\/div>

            We provide tax advice to national and international corporate clients and entrepreneurs in the following areas, preparing tax memoranda where required:<\/p>\n<\/div>

            • <\/i><\/span>
              Mergers & Acquisitions (M&A)<\/div><\/li>
            • <\/i><\/span>
              Due Diligences<\/div><\/li>
            • <\/i><\/span>
              Financing and leasing<\/div><\/li>
            • <\/i><\/span>
              Restructuring and reorganisation<\/div><\/li>
            • <\/i><\/span>
              Outbound investments<\/div><\/li>
            • <\/i><\/span>
              Inbound investments<\/div><\/li>
            • <\/i><\/span>
              Incorporation and liquidation of corporations and partnerships<\/div><\/li>
            • <\/i><\/span>
              Transfer pricing and function transfers<\/div><\/li>
            • <\/i><\/span>
              German Foreign Transactions Tax Act<\/div><\/li>
            • <\/i><\/span>
              Real estate transactions, e.g. property investments disinvestments and financing<\/div><\/li>
            • <\/i><\/span>
              Financial statements under the German Commercial Code, IFRS and US-GAAP for single financial statements as well as consolidated financial statements<\/div><\/li>
            • <\/i><\/span>
              Tax accounting in accordance with the German Income Tax Act and Corporate Income Tax Act<\/div><\/li><\/ul><\/div><\/div>
              • <\/i><\/span>
                Choice of business location and tax planning<\/div><\/li>
              • <\/i><\/span>
                Comparative tax burdens<\/div><\/li>
              • <\/i><\/span>
                Obtaining advance tax rulings and mutual agreements<\/div><\/li>
              • <\/i><\/span>
                Tax audit support and negotiations with German tax authorities<\/div><\/li>
              • <\/i><\/span>
                Representation before fiscal courts<\/div><\/li>
              • <\/i><\/span>
                Business administration (controlling, calculation of profitability, business plans)<\/div><\/li>
              • <\/i><\/span>
                Financial restructuring and insolvency procedure.<\/div><\/li><\/ul>

                On request we offer advice on tax returns, preparing tax returns and financial statements in accordance with legal requirements and accounting regulations, including the necessary documentation (tax compliance).<\/p>\n<\/div><\/div><\/div><\/div>

                <\/div><\/div>
                \"Dr.<\/span><\/div><\/div><\/div>

                The right Partner
                \nfor all your tax affairs<\/h2><\/div><\/div><\/div><\/div>
                <\/div><\/div>

                Individuals<\/h2><\/div>
                <\/div><\/div>

                On request we offer advice on tax returns, and our experienced specialised staff prepare individual tax returns and all the necessary documentation (tax compliance). We can also assume the task of executorship.<\/p>\n<\/div>

                We advise private individuals in the following areas:<\/strong><\/p>\n<\/div>

                • <\/i><\/span>
                  Income Tax<\/div><\/li>
                • <\/i><\/span>
                  Estate planning and inheritance and gift tax<\/div><\/li>
                • <\/i><\/span>
                  Business succession and estate planning<\/div><\/li>
                • <\/i><\/span>
                  Taxation on expatriation and immigration International tax law<\/div><\/li>
                • <\/i><\/span>
                  International tax law<\/div><\/li>
                • <\/i><\/span>
                  Capital and real estate investments and divestments<\/div><\/li>
                • <\/i><\/span>
                  Withholding tax on capital investments<\/div><\/li>
                • <\/i><\/span>
                  Financing<\/div><\/li>
                • <\/i><\/span>
                  Tax audit support as well as representation in negotiations with German tax authorities<\/div><\/li>
                • <\/i><\/span>
                  Tax fraud representation<\/div><\/li><\/ul><\/div><\/div>

                  We are experienced in providing advice to the following professions:<\/strong><\/p>\n<\/div>

                  • <\/i><\/span>
                    Health care professionals e. g. physicians and pharmacists<\/div><\/li>
                  • <\/i><\/span>
                    Artists and athletes<\/div><\/li>
                  • <\/i><\/span>
                    Engineers and inventors<\/div><\/li>
                  • <\/i><\/span>
                    Business consultants<\/div><\/li>
                  • <\/i><\/span>
                    Lawyers, patent attorneys, insolvency administrators and notaries public<\/div><\/li><\/ul><\/div><\/div><\/div>
                    \"Institutionen\"<\/span><\/div>
                    <\/div><\/div>

                    Institutions<\/h2><\/div>
                    <\/div><\/div>

                    We provide advice to institutions in the public and private sector and to both profit-making and non-profit organisations inside and outside Germany, e.g.:<\/p>\n<\/div>

                    • <\/i><\/span>
                      foundations and trusts,<\/div><\/li>
                    • <\/i><\/span>
                      hospitals,<\/div><\/li>
                    • <\/i><\/span>
                      associations and<\/div><\/li>
                    • <\/i><\/span>
                      other organisations and incorporated bodies.<\/div><\/li><\/ul><\/div><\/div>

                      We provide advice on the legal aspects of charitable donations and non-profit activities. <\/strong><\/p>\n

                      On request we also offer advice on tax returns, preparing tax returns and all the necessary documentation (tax compliance) for the tax administration and other authorities (e.g. for the regulatory authority for trusts and foundations at the Department of the Interior).<\/p>\n<\/div><\/div><\/div><\/div>

                      \"Branchen\"<\/span><\/div>
                      <\/div><\/div>

                      Business Sectors<\/h2><\/div>
                      <\/div><\/div>

                      Our team of tax experts has wide experience in advising companies in the following sectors:<\/p>\n<\/div>

                      • <\/i><\/span>
                        Non-profit-making organisations\/NGO<\/div><\/li>
                      • <\/i><\/span>
                        Closed-end funds (real estate, secondary market for life insurance policies and infrastructure)<\/div><\/li>
                      • <\/i><\/span>
                        Private equity and hedge funds<\/div><\/li>
                      • <\/i><\/span>
                        Open-end funds<\/div><\/li>
                      • <\/i><\/span>
                        Asset management<\/div><\/li>
                      • <\/i><\/span>
                        Automotive, including suppliers and dealers<\/div><\/li>
                      • <\/i><\/span>
                        Brand manufacturers<\/div><\/li>
                      • <\/i><\/span>
                        Real estate<\/div><\/li><\/ul><\/div><\/div>
                        • <\/i><\/span>
                          Health care (pharmaceutical, bio-tech, medical devices, hospitals, health care professionals)<\/div><\/li>
                        • <\/i><\/span>
                          Energy<\/div><\/li>
                        • <\/i><\/span>
                          Metalworking<\/div><\/li>
                        • <\/i><\/span>
                          Commercial and investment banking<\/div><\/li>
                        • <\/i><\/span>
                          Insurance<\/div><\/li>
                        • <\/i><\/span>
                          Commerce, especially distance trading<\/div><\/li>
                        • <\/i><\/span>
                          Aviation<\/div><\/li>
                        • <\/i><\/span>
                          Leasing<\/div><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-1152","page","type-page","status-publish","hentry"],"yoast_head":"\nServices - GHM GmbH Steuerberatungsgesellschaft<\/title>\n<meta name=\"description\" content=\"Taxes - GHM GmbH Steuerberatungsgesellschaft Tax Advisor Dr. Peter Happe Cologne - Expert Advisor in International Tax\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ghm-partners.de\/en\/services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Services - GHM GmbH Steuerberatungsgesellschaft\" \/>\n<meta property=\"og:description\" content=\"Taxes - 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