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Annual financial statements

Financial statements are prepared in accordance with commercial law and tax law regulations. The fact that legislation on taxation is becoming more and more exacting has led to a widening gap between tax law and commercial law, requiring companies to publish separate commercial and tax balance sheets with different positions.

We will help you with this task, treading lightly as we go along, and make ourselves available to your house bank for a meeting if desired. Our clients benefit from our long-standing reputation.

Our services:

Basic services concerning financial statements/taxes – free of charge (client information to prepare them for their financial statements):

  • Submit your records at our office
  • We review the records and ask for any vouchers that are missing
  • Data archiving for company audits

Main services (preparation of the financial statements for the fiscal year as a tax balance sheet taking into account the legal provisions):

  • Balance sheet with year-on-year comparisons
  • List of accounts in the balance sheet
  • Income statement with year-on-year comparisons
  • List of accounts in the income statement with year-on-year comparisons
  • Current account statement
  • Changes in fixed assets – statement of changes in consolidated fixed assets
  • Special depreciation list
  • Statement of capital account movements for partnerships and reconciliation with the individual partners during preparation of financial statements
  • Spot checks on the bookkeeping of clients who manage their own accounts
  • Meeting to discuss the financial statements (prior to or following completion of the final draft)

Financial statements in the form of a net income statement

  • Net income statement with year-on-year comparisons or tax authority form
  • List of accounts with previous year’s figures
  • Changes in fixed assets
  • Special depreciation list
  • Financial statements meeting (prior to or following completion of the final draft)
  • Preparation of plausibility assessments in accordance with sec. 18 of the Kreditwesengesetz (the German Banking Act, KWG)
  • Preparation of the balance sheet according to special group requirements
  • Audit report in accordance with the Makler- und Bauträgerverordnung (Estate Agents' and Commercial Developers' Ordinance)

Preparation of tax declarations for your business

  • Trade tax declaration with all required appendixes, e.g. interest on permanent debts and joint assessment of trade tax, where the business maintains a number of different facilities
  • Turnover tax declaration with all required appendixes, e.g. input tax deduction for company cars
  • Corporation tax declaration for corporations with all required appendixes, e.g. movements in the contribution account for tax purposes
  • Declaration on the separate and uniform establishment of earnings for partnerships
  • Registration for capital yield tax
  • Applications for investment subsidy

Additional financial statements/tax services

  • Monthly client communication about current topics, event-driven if required.
  • Client correspondence concerning tax declarations in the event of subsequent payments/refunds and other anomalies.
  • Audit of the investment subsidy during the financial statements preparation phase
  • Recommendation of non-tax subsidy opportunities, e.g. area redevelopment subsidies, during the financial statement preparation phase
  • Initiation of fixed asset audits during the financial statements preparation phase, e.g. to comply with retention periods for the exploitation of investment subsidies
  • List of revenue and cost developments with year-on-year comparisons
  • Statement of business development and key figures (cash flow, asset and capital structure, profitability, etc)
  • Preparation of market benchmarks
  • Detailed statement of private account movements
  • Accompaniment to bank meetings
  • Audit of profit development for the ongoing fiscal year and adjustment of any advance payments (unless the client receives this service as part of the "Fibu Full Service" financial accounting package).
  • Check for available subsidies
  • Advice on changes to business organisation, taking into account tax and personal aspects
  • Preparation of the commercial balance sheet (if 9 discrepancies)
  • Additional preparation of a balance sheet in accordance with disclosure requirements under German commercial law (HGB)
  • Bookkeeping checks with inspection of records for clients managing their own accounts
  • Support in the preparation of management reports (check for completeness, etc)
  • Statement of personal drawings/deposits
  • Check whether switching to balance-sheet accounting would result in a favourable shift in the future tax liability (e.g. extraordinarily high level of liabilities at each 31 December)


  • Balance sheet report including appendixes (for corporations and some one-man businesses)
  • Special-purpose balance sheets (preparation when needed, e.g. following business audits or for partnerships)

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