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
  • EMIR audit
 

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