krieger.eu

Excellent in all Areas

Our brochurefor traveling.

OFFICE KRIEGER

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Ph

iloso

ph

y a

nd

Team

Philosophy and Team

;QVKM�Q\[�NW]VLI\QWV�QV�7K\WJMZ���� ��\PM�3ZQMOMZ�WNÅKM�\MIU�X]Z[]M[�IV�QV\MZLQ[KQXTQVIZa�KWV[]T\QVO�concept customized to the individual needs of its medium-sized clients. A well-rehearsed team of

more than 50 people including ten accredited professionals will take care of you.

Due to the constantly tighter time frames and the increasing complexity of the requirements for

companies, a variety of mutually supportive competences is essential for the optimal support of a

company.

*MQVO�IV�QV\MZLQ[KQXTQVIZa�WNÅKM�_PMZM�I]LQ\WZ[��\I`�KWV[]T\IV\[�IVL�I\\WZVMa[�_WZS�\WOM\PMZ�KTW[MTa�every day we are able to serve the needs of our clients in the best possible way.

Your contact person, who is always available for you, is backed by a whole team, which is always stronger

than the sum of its individuals and thereby guarantees a comprehensive consultancy.

Our goal is to give you the necessary support and encouragement so that you can fully concentrate on

the ideal development of your company.

Our interdisciplinary cooperation, the linkage of competencies and the close cooperation of auditors,

tax consultants and attorneys is symbolized by the DNA strand.

Similar to the creation of a new life, the inner core is important to establish and maintain a viable

J][QVM[[��7]Z�[aUJWT�� \PM�ZMXZM[MV\ML�,6)�[\ZIVL�� [PW_[� \PM�KZW[[�KWVVMK\QWV[�_PQKP�ZMÆMK\� \PM�non-predictable necessities in a livid business and the essential agreements between tax consultancy,

audit and legal consultancy.

By engaging us as your interdisciplinary acting core advisor, your company meets all requirements to

grow and to stay healthy.

OFFICE KRIEGER

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Tax C

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sult

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Tax Consultancy

The tax declaration is the result of a long-term and far-sighted planning and consulting process.

4MIZV�\W�I[[M[[�\I`�MNNMK\[�MIZTa�IVL�JMVMÅ\�NZWU�QV\MOZI\QVO�I�\I`�MNÅKQMV\�XTIVVQVO�QV�aW]Z�J][QVM[[�LMKQ[QWV[��1V[\MIL�WN �ZMIK\QVO�L]ZQVO�\I`�I]LQ\[�aW]�KIV�IK\�MIZTa��\ZIV[XIZMV\Ta�IVL�KWVÅLMV\Ta�

As a copartner of your company we analyze your activities and planning with regards to tax effects

and show potential actions when necessary.

<PQ[�[\IZ\[�_Q\P�\PM�\ZILQ\QWVIT�\I[S[�WN �I�\I`�KWV[]T\IV\��[]KP�I[�\PM�XZMXIZI\QWV�WN �ÅVIVKQITstatements as well as private and business tax returns.

1V�ILLQ\QWV��_M�IL^Q[M�WV�KWZXWZI\M�XTIVVQVO��KWVKMX\QWV�WN �XZWRMK\[��ÅVIVKQVO��[]KKM[[QWV�XTIVVQVO�in case of inheritance or in case of a company sale and we represent your interest towards the tax

I]\PWZQ\QM[��AW]�JMVMÅ\�NZWU�\PM�KTW[M�KWWXMZI\QWV�JM\_MMV�\I`�KWV[]T\IV\[��I\\WZVMa[�IVL�I]LQ\WZ[�and you can rely on the fact that our tax consultancy considers all relevant legal and economic aspects

of your business operations.

Our tax consulting covers in particular the following services:

� 8ZMXIZI\QWV�WN �QVLQ^QL]IT�ÅVIVKQIT�[\I\MUMV\[��/MZUIV�/))8�\I`�TI_�1.:;�� 8ZMXIZI\QWV�WN �KWV[WTQLI\ML�ÅVIVKQIT�[\I\MUMV\[���/MZUIV�/))8�1.:;� Preparation of private and business tax returns

Opinion on tax planning and optimization

� :MXZM[MV\I\QWV�IVL�KWV[]T\QVO�ZMOIZLQVO�\I`�I]LQ\[� :MXZM[MV\I\QWV�QV�JW\P�M`\ZIR]LQKQIT�IVL�R]LQKQIT�TMOIT�ZMUMLQM[ Consultancy for cross-border VAT matters

Tax consultancy regarding the acquisition or the sale of companies

Inheritance and gift taxes

Business succession planning

OFFICE KRIEGER

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In

tern

ati

on

al T

ax C

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sult

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cy

International Tax Consultancy

Only by understanding the economic necessity of cross-border business operations, by being able

to assess the connections between commercial and company law and by having a comprehensive

JI[QK�IVL�[XMKQIT�SVW_TMLOM�WN � \PM�\I`� TI_��WVM�Q[�Y]ITQÅML�\W�WX\QUITTa�[]XXWZ\�I�KTQMV\� QV�\PM�global competition

Especially within the context of international tax consultancy, the co-operation of freelance con-

[]T\IV\[�ZM^MIT[�MNÅKQMVKa��0I^QVO�JZWIL�M`XMZ\Q[M�IVL�JMQVO�TQVSML�\W�NWZMQOV�WNÅKM[�JMaWVL�\PM�networks that the market offers, we provide consultancy service that goes far beyond the correct

interpretation of double taxation agreements as well as the accurate assessment of VAT aspects.

<PMZMJa��_M�PMTX�W]Z�KTQMV\[�\W�\ISM�IL^IV\IOM�WN �UIZSM\�WXXWZ\]VQ\QM[��\W�[MK]ZM�\I`�JMVMÅ\[�IVL�minimize tax risks with regards to international operations.

International tax consultancy mainly includes:

Analysis and planning of corporate structures

Optimization of tax planning

Assessment and documentation of intra-corporate transfer prices

� :Q[S�IVITa[Q[�WN �KPW[MV�\I`�XTIVVQVO Defense during tax audits

OFFICE KRIEGER

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Accou

nti

ng

Accounting

Accounting deluxe<W�JM�IJTM�\W�[]XXWZ\�aW]Z�KWUXIVa�MNÅKQMV\Ta��IKKW]V\QVO�VMML[�\W�XZW^QLM�UWZM�\PIV�R][\�KWUXTaQVO�with the documentation requirements. An accounting system perfectly tailored to the goals of your

company creates transparency, shows available capacities saving crucial time and thereby provides

new perspectives for the future development of your company.

In addition, we support you in terms of tax and social security, help you optimizing processes and

_WZSÆW_[�IVL�IT[W�WNNMZ�\W�\ZIQV�aW]Z�MUXTWaMM[�Ja�IV�M`XMZQMVKML�\MIU�TMILMZ�

<W�IKPQM^M�aW]Z�OWIT[��aW]�VMML�I�KWUXM\MV\�IVL�M`XMZQMVKML�XIZ\VMZ�QV�\PM�ÅMTL�WN �\I`M[�IVL�[WKQIT�[MK]ZQ\a��_Q\P�ZMOIZL[�\W�\PM�WX\QUQbI\QWV�WN �XZWKM[[M[�IVL�_WZSÆW_[�IVL�NWZ�\PM�\ZIQVQVO�of your employees.

Also with regards to accounting, it is important to optimize the cooperation between auditors, tax

consultants and attorneys according to the DNA principle to have more time at your disposal.

:IVOM�WN �[MZ^QKM[

Bookkeeping and payroll accounting� :MO]TIZ�JWWSQVO�WN �J][QVM[[�\ZIV[IK\QWV[� Submission of social security and payroll tax returns for your employees

Evaluations Economic analysis and discussions

Implementation, support and discussions of cost accounting

� :MXWZ\QVO�IKKWZLQVO�\W�1.:;��=;�/))8��/MZUIV�/))8�WZ�INÅTQI\ML�OZW]X�O]QLMTQVM[�� ;]XXWZ\�NWZ�XIaZWTT�IVL�[WKQIT�[MK]ZQ\a�TI_�I[�_MTT�I[�NWZ�\I`�I]LQ\[�Ja�\PM�Å[KIT�I]\PWZQ\a Implementation and evaluation of the use of standard DATEV solutions for your company

Training of employees with regards to accounting, handling the systems and all other questions

regarding accounting

7NÅKM�[MZ^QKM[ Preparation of payment transactions

Preparation of outgoing invoices

� 0IVLTQVO�aW]Z�QVKWUQVO�UIQT

OFFICE KRIEGER

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Au

dit

ing

Auditing and audit-related services

*I[Q[�NWZ�IV�MNÅKQMV\�IVL�QVLQ^QL]IT�XMZNWZUIVKM�WN �\PM�I]LQ\�I[�_MTT�I[�[\IZ\QVO�XWQV\�NWZ�IV�IVITa[Q[�of the respective business situation is our business process and risk-oriented audit approach. Within

the scope of our integrated audit approach, this simultaneously represents the basis for our solutions to

optimize processes and controls as well as tax planning potential and corporate and legal structuring.

Auditing covers the following statutory and voluntary audits

� )]LQ\�WN �IVV]IT��KWV[WTQLI\ML�IVL�QV\MZQU�ÅVIVKQIT�[\I\MUMV\[�IKKWZLQVO�\W� /MZUIV�/))8�IVL�1.:;� Audit of establishments, investments in kind and reorganizations

Special audits

Audit of internal control systems

� )]LQ\[�IKKWZLQVO�\W�\PM�:MIT�-[\I\M�)OMV\�IVL�+WUUMZKQIT�+WV\ZIK\WZ�:MO]TI\QWV��5I*>�� )]LQ\[�IKKWZLQVO�\W�\PM�/MZUIV�*]LOM\IZa�8ZQVKQXTM[�)K\

Due to our expertise of business accounting, we are a competent partner for

audit-related services, such as

Consulting regarding all accounting and valuation matters

Conversion of the accounting system to international accounting standards

Business valuations

OFFICE KRIEGER

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Legal-

ad

vic

e

Legal-advice

3:1-/-:�KWV[]T\[�IVL�N]TTa�IKKWUXIVQM[�aW]�QV�ITT�Y]M[\QWV[�WN �MKWVWUQK�XZQ^I\M�TI_��_PMZM�aW]�_QTT�VW\�WVTa�XZWÅ\�I[�I�J][QVM[[UIV��J]\�IT[W�QV�KTI[[QK�TMOIT�\I[S[�NWZ�QV[\IVKM�\PM�MVNWZKMUMV\�defense of claims, contract composition and the creation of legal assessments. Only one who knows

the tax and economic consequences of his legal advice will provide you with a meaningful sugges-

tion of action.

7]Z�UIQV�ÅMTL[�IZM" National and international corporate law

The international structure planning and creation

The composition of corporate contracts

� <PM�KITK]TI\QWV�WN\�\PM�IUW]V\�WN �TQIJQTQ\a�QV�/UJ0�TI_�IVL�1V[WT^MVKa�TI_� <PM�LMNMV[M�WZ�MVNWZKMUMV\�WN �QV[WT^MVKa�[XMKQÅK�KTIQU[�TQSM company reorganization and liquidation consultancy

<PZW]OP�UIVa�aMIZ[�WN �M`XMZQMVKM�QV�\PM�ÅMTL�WN �QV[WT^MVKa�W]Z�OWIT�ITWVO[QLM�\PM�TMOIT�IKPQM^MUMV\[�Q[�\W�JZQVO�\PM�JM[\�XW[[QJTM�MKWVWUQKIT�JMVMÅ\�NWZ�W]Z�KTQMV\[��1V�NI[\�UW^QVO�MKWVWUQK�LMITQVO[�I�\IZOM\�oriented conduct of negotiations, realistic assessments of legal risks and of the opposition are indispen-

sable to represent the interests of our client. Together with our cooperation partners we are capable of

XZW^QLQVO�aW]�_Q\P�TMOIT�IL^QKM�NZWU�VMIZ�M^MZa�ÅMTL�WN �M`XMZ\Q[M�·�IT[W�JMaWVL�W]Z�KWZM�KWUXM\MVKQM[�

OFFICE KRIEGER

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Tran

sacti

on

Ad

vis

ory

Transaction Advisory

;QVKM�UWZM�IVL�UWZM�KWUXIVQM[�KWVKMV\ZI\M�WV�\PMQZ�KWZM�J][QVM[[�IVL�LQ^M[\�]VXZWÅ\IJTM�J][Q-ness segments in order to meet the requirements of the company owners, company transactions are

becoming increasingly important.

Due to the increasing globalization and specialization, there are more potential buyers for these

]VXZWÅ\IJTM�J][QVM[[�[MOUMV\[�_PQKP�KIV�JZQVO�\PM�J][QVM[[�JIKS�\W�[]KKM[[�

Sometimes a sole proprietor might be forced to sell his business when a certain age is reached.

:MOIZLTM[[�WN � \PM�KI][M�� \PM� \ZIV[IK\QWV�J][QVM[[� Q[�KWUXTM`�IVL�KITT[� NWZ�IV� QV\MOZI\ML�[WT]\QWV�for legal, tax and business problems. Our clients appreciate the integrated approach as well as our

QVLQ^QL]IT�ZMKWUUMVLI\QWV[�IVL�W]Z�ÅZ[\�KTI[[�KWV[]T\IVKa�QV�MIKP�QVLQ^QL]IT�IZMI�

We support you as a seller during the whole sales process, starting from the analysis, which business segments of your company constitute the

� KWZM�J][QVM[[�IVL�_PQKP�]VXZWÅ\IJTM�[MOUMV\[�LW�VW\�Å\�QV\W�\PM�KWZXWZI\M�KWVKMX\�� \W�\PM�XZMXIZI\QWV�WN �[ITM[�LWK]UMV\[��;MTT�;QLM�,]M�,QTQOMVKM��IVL�\PM�VMOW\QI\QWV[ with prospective buyers,

up to the elaboration of the contract for the sale of the company.

If you wish, we can also use our international and cross-industry network to

ÅVL�I�[]Q\IJTM�J]aMZ�

If you plan to purchase a company, we are pleased to advise you� ZMOIZLQVO�\PM�IVITa[Q[�WN �ÅVIVKQIT��\I`�IVL�TMOIT�KQZK]U[\IVKM[�WN �\PM�\ZIV[IK\QWV�WJRMK\� �.QVIVKQIT��<I`�IVL�4MOIT�,]M�,QTQOMVKM��� ZMOIZLQVO�\PM�\I`�[\Z]K\]ZM�WN �\PM�X]ZKPI[M��<I`�;\Z]K\]ZQVO�� regarding negotiations with the seller and the preparation of the sale and purchase contract,

� ZMOIZLQVO�ÅVIVKQVO�\PM�\ZIV[IK\QWV� up to the integration of the transaction business in the existing company.

OFFICE KRIEGER

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:MWZOIVQbI\QWV�KWV[]T\IVKa

:MWZOIVQbI\QWV�KWV[]T\IVKa

)TUW[\�M^MZa�KWUXIVa�PI[�NW]VL�\PMZM�[MTN �QV�I�LQNÅK]T\�[Q\]I\QWV��WN\MV�KI][ML�Ja�NIK\WZ[�_PQKP�Q\�can’t control itself, like for instance the loss of a high value key client. In a crisis it’s important to react

correct and fast, to avoid an even worse situation. The management however often lacks the proper

M`XMZQMVKM�WV�PW_�\W�PIVLTM�\PM[M�[WZ\[�WN �[Q\]I\QWV[��.WZ�\PQ[�ZMI[WV�Q\�VMML[�I�XIZ\VMZ��_PQKP�SVW_[�PW_�\W�IK\��3:1-/-:�QV�Q\[�UIVa�aMIZ[�WN �M`XMZQMVKM�QV�ZMWZOIVQbQVO�IVL�QV[WT^MVKa�PI[�[PW_V�\PI\�a company crisis is not the end, but can mean a new beginning.

1V�W]Z�ZIVS[�_M�PI^M�IV�M`XMZ\�QV�\PM�ÅMTL[�WN �ZMWZOIVQbI\QWV��0M�PI[�I�PQOP�TM^MT�WN �M`XMZ\Q[M�IVL�experience which he established through the many reorganization projects he has led over the years.

Since 2011 he belongs to the few tax consultancy associations accredited

“experts for reorganization and insolvency administration”.

)LLQ\QWVIT�3VW_�0W_�Q[�_WV�Ja�W]Z�IK\Q^M�_WZS�QV�QV[WT^MVKa�ILUQVQ[\ZI\QWV�With this economic, tax and legal expertise we will bring your business back onto the track of success.

In economical matters we support in� <PM�KWUU]VQKI\QWV�JM\_MMV�aW]Z�QV^M[\WZ[��N�Q��_PMV�aW]Z�JIVS�_IV\[�I�ZMWZOIVQbI\QWV� KWVKMX\�IKKWZLQVO�\W�1,?�;���WZ�\PM�I[[M[[UMV\�WN �ÅVIVKM�XTIV�KWUXWVMV\[� and recognizing and implementing restructure measures.

1V�TMOIT�UI\\MZ[�_M�[]XXWZ\�QV" In legal matters we support in:

Insolvency law

Equity replacement law

Appealing against insolvency

Labor law in insolvency

)T[W�_M�IZM�PIXXa�\W�I[[Q[\�aW]�_WZSQVO�IOIQV[\�\PM�XW[[QJQTQ\a�WN �NIKQVO�I�LQNÅK]T\�[Q\]I\QWV�

OFFICE KRIEGER

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Page 19

Bu

sin

ess

med

iati

on

Business mediation

AW]�KIVVW\�ÅVL�IV�IOZMMUMV\�_Q\PQV�aW]Z�KQZKTM�WN �J][QVM[['�)�[]XXTQMZ�_WV¼\�KWUXMV[I\M�NWZ�PQ[�UQ[\ISM['�)�KWV\MV\QWV�_Q\P�aW]Z�QV[]ZIVKM�Q[�IJW]\�\W�OW�\W�KW]Z\'

<PM�ZW]\M�\W�KW]Z\�Q[�VW\�IT_Ia[�IL^Q[IJTM��aW]�_QTT�ÅVL�aW]Z[MTN �LMITQVO�_Q\P�W^MZTWILML�+Q^QT�IVL�commerce chambers, disproportional legal costs and the experience of never knowing the outcome.

7N\MV�JW\P�XIZ\QM[�_QTT�KWV\ZIK\�\PM�KI[M��JW\P�JMQVO�]V[I\Q[ÅML�J]\�\W�I^WQL�IVa�ZQ[S�WN �TQ\QOI\QWV�IVL�loss of valuable time.

3:1-/-:�_QTT�PMTX�aW]�_Q\P�Q\[�XZWKM[[�WN �UMLQ\I\QWV�\W�ÅVL�I�LQ[KZM\M��NI[\�IVL�KW[\�MNÅKQMV\�LQ[X]\M�ZM[WT]\QWV��QV�\PI\�aW]�IVL�aW]Z�WXXW[QVO�XIZ\a�_QTT�I]\WVWUW][Ta�ÅVL�I�[WT]\QWV�

As mediator in your litigation we offer you a experienced settle of dispute process which we accom-

pany and lead as councilor. In meditations in court or colleges we support our clients within business

mediation and have a vast access to a network of independent law practicing mediators, which can

lead a process. Due to our extended training and experience as mediator we ensure our clients to use

their chance of mediation to its full extend.

OFFICE KRIEGER

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Ita

lian

Desk

Italian Desk

-^MV�\PW]OP�\PM�[PWZ\M[\�LQ[\IVKM�JM\_MMV�/MZUIVa�IVL�1\ITa�Q[�WVTa����SU��\PM�J][QVM[[�TQ^M[�WN �\PM�two countries are still worlds apart in many aspects, for example in terms of the mentalities of business

partners as well as differing legal and tax frameworks.

By setting up our Italian desk in 2011, we have responded to the demand of consultancy services for

[UITT�IVL�UMLQ]U�[QbML�KWUXIVQM[�QV�/MZUIVa�IVL�1\ITa��?M�[]XXWZ\�W]Z�KTQMV\[�QV�\MZU[�WN �KZW[[�JWZLMZ�WXMZI\QWV[��_M�PMTX� 1\ITQIV�[XMISQVO� KTQMV\[� \W� [M\]X� \PMQZ�J][QVM[[� WXMZI\QWV[� QV�/MZUIVa��QVJW]VL�KWV[]T\QVO��IVL�PMTX�/MZUIV�MV\ZMXZMVM]Z[�MV\MZ�QV\W�\PM�1\ITQIV�UIZSM\�

:WJMZ\W�BIVKPQV�Q[�IV�M`XMZQMVKML�1\ITQIV�I]LQ\WZ�IVL�\I`�KWV[]T\IV\�NZWU�>MVQKM�IVL�KIV�XIZ\QK]TIZ-Ta�JM�KWV\IK\ML�Ja�W]Z�1\ITQIV�[XMISQVO�KTQMV\[��0M�ZMO]TIZTa�\ZI^MT[�JM\_MMV�1\ITa�IVL�/MZUIVa�IVL�Q[�\PMZMNWZM�ÆM`QJTa�I^IQTIJTM�WV�JW\P�[QLM[�WN �\PM�JWZLMZ�I\�ITT�\QUM[�

7]Z�I\\WZVMa�IVL�J][QVM[[�UMLQI\WZ�<QUU�0IZ\_QKP�TQ^ML�QV�\PM�1\ITQIV�ÅVIVKQIT�KMV\ZM�WN �5QTIVW�W^MZ�I�TWVOMZ�XMZQWL�WN �\QUM�IVL�Q[�IT[W�I^IQTIJTM�NWZ�W]Z�KTQMV\[�I[�I�/MZUIV�[XMISQVO�KWV\IK\�XMZ[WV��0M�[XMIS[�1\ITQIV�Æ]MV\Ta��

Being familiar with both business cultures as well as with the often underestimated differences in

mentality, makes it possible for us to overcome language barriers, to easily and understandably com-

municate contents, and to constructively contribute to making the right decisions.

?M� []XXWZ\� /MZUIV� KTQMV\[� _Q\P� \PMQZ� J][QVM[[� QV� 1\ITa� \PZW]OP� W]Z� KW�WXMZI\QWV� _Q\P� :WJMZ\W�BIVKPQV[�WNÅKM��TWKI\ML�VMIZ�>MVQKM�

7]Z�ZIVOM�WN �[MZ^QKM[�QVKT]LM[" Italian-speaking contact person

� ;M\\QVO�]X�I�ZMXZM[MV\I\Q^M�WNÅKM�WZ�I�[]J[QLQIZa Establishment of a subsidiary

� :MOQ[\ZI\QWV�_Q\P�TWKIT�I]\PWZQ\QM[ Support during ongoing business operations

� 5MLQI\QWV�JM\_MMV�/MZUIV�[]J[QLQIZQM[�IVL�1\ITQIV�XIZMV\�KWUXIVa� .QVIVKQIT�IVL�XIaZWTT�IKKW]V\QVO� 8ZMXIZI\QWV�WN �ÅVIVKQIT�[\I\MUMV\[�IVL�\I`�LMKTIZI\QWV[

OFFICE KRIEGER

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Sp

an

ish

Desk

Spanish Desk

<PIVS[�\W�UWLMZV�I^QI\QWV�\PM�\ZI^MT�\QUM�JM\_MMV�/MZUIVa�IVL�\PM�;XIVQ[P�UIQVTIVL�PI[�JMMV�ZML]KML�\W�less than 3 hours. In some respects however there is still a great distance between the businesses practices

of the two countries, from an aspect of the mentality and also of legal and tax regulations and standards.

In our Spanish desk with tailor-made counseling approaches for small and middle-class businesses from

Spain we capitalize on our long-term business experience with Spanish clients.

We support our clients in terms of cross-border activities, we help Spanish speaking clients to set up

\PMQZ�J][QVM[[M[�WXMZI\QWV[�QV�/MZUIVa�IVL�IT[W�XZW^QLM�[]XXWZ\�\W�M[\IJTQ[PML�J][QVM[[M[�QV�/MZUIVa��QVJW]VL�KWV[]T\QVO��

Christian Anheuser is an experienced auditor and tax consultant, who has lived and worked in Spain.

0M�Q[�W]Z�KWV\IK\�XMZ[WV�NWZ�W]Z�;XIVQ[P�[XMISQVO�KTQMV\[�0M�ZMO]TIZTa�\ZI^MT[�JM\_MMV�;XIQV�IVL�/MZUIVa�IVL�Q[� \PMZMNWZM�I^IQTIJTM�NWZ�I[[Q[\IVKM�WV�JW\P�sides of the border at all times.

Being familiar with both business cultures, as well as with the often underestimated diversity in men-

tality, allows us to overcome language barriers, and contribute clear and constructive solutions for our

customers to make the right decision.

The advice we provide our Spanish clients are trustworthy and maintained in every stage of their

/MZUIV�IK\Q^Q\QM[��[W�\PI\�\PMa�KIV�NWK][�WV�\PMQZ�UIQV�\I[S�We are an experienced team and have Spanish speaking contact persons. Our clients are provided

with 24 hours access to their data in a virtual data space.

;M\�]X�XPI[M"� 7XMVQVO�]X�I�ZMXZM[MV\I\Q^M�WNÅKM�WZ�I�[]J[QLQIZa Establishment of a subsidiary

� :MOQ[\ZI\QWV�_Q\P�TWKIT�I]\PWZQ\QM[ Supply of a company address

� /]QLIVKM�QV�[\INN �[MKWVLUMV\��MUXTWaUMV\�KWV\ZIK\

7VOWQVO��-`Q[\QVO�J][QVM[[�IK\Q^Q\QM[�QV�/MZUIVa" Support during ongoing business operations

� .QVIVKQIT�IVL�XIaZWTT�IKKW]V\QVO� 8ZMXIZI\QWV�WN �ÅVIVKQIT�[\I\MUMV\[�IVL�\I`�LMKTIZI\QWV[� <ISQVO�KIZM�WN �JIKS�WNÅKM�N]VK\QWV[��W]\[W]ZKQVO��QV�ÅVIVKQIT�IKKW]V\QVO��_IOM[ and personnel departments

� 8ZW^QLQVO�IVL�[]XXWZ\QVO�-:8�;a[\MU� :MXWZ\QVO�\W�\PM�XIZMV\�KWUXIVa��;XIVQ[P�/))8�� )L^QKM�\W�\ZIV[IK\QWV�[]XXWZ\��<I`��4MOIT��.QVIVKQIT�,,�

Development phase Assistance during the completion of business activities through our liquidation

specialists from our legal and tax consultancy

OFFICE KRIEGER

Page 24

Excellent in all Areas

Page 25

Clien

ts

Clients

7]Z�KTQMV\[�XZWÅ\�NZWU�\PM�KTW[M�KWWXMZI\QWV�WN �W]Z�M`XMZ\[�QV�\PM�ÅMTL[�WN �\I`�KWV[]T\IVKa��I]LQ\QVO�and legal consultancy as well as our network with national and international partners.

We are proud to be the contact person and consultant of our national and international clients and to

relieve the burden and save costs for our clients by our concept „one contact person for all questions“.

We would be pleased if we can convince you of our services as well.

Some of our clients are:

Delek Global Real Estate (DGRE) is responsible for the real estate

[MK\WZ�WN �,-4-3�/ZW]X��,MTMS�/ZW]X�4\L��Q[�IV�1[ZIMTQ�KWVOTWUMZI\M��which is listed on the stock exchange and mainly active in the energy

[MK\WZ��<PMQZ�PMILY]IZ\MZ[�IZM�QV�6M\IVaI��1[ZIMT��?M�[MZ^M�\PM�/MZ-man as well as the Swiss property investments of

Delek Global Real Estate.

CBRE Global Investors Germany GmbH is a subsidiary of

one of the biggest real estate investment management companies

of the world.

Sociedad Miquel y Costas & Miquel, S.A. is part of the

519=-4�A�+7;<);�/ZW]X��WVM�WN �\PM�JQOOM[\�UIV]NIK\]ZMZ[�of cigarette paper of the world. Their headquarters are in

*IZKMTWVI�;XIQV�

.ZWU�Q\[�PMILY]IZ\MZ[�QV�3ZWVJMZO�<I]V][��Spielmann´s 7NÅKMPW][M� /ZW]X maintains an international network, plans

and realizes projects all over the world. One of the most characterizing

philosophies is „Design for Business“, which is present in four loca-

\QWV[�QV�/MZUIVa�

GE Real Estate GmbH is the subsidiary of a leading international

real estate investment management company.

OFFICE KRIEGER

Page 26

<QUU�0IZ\_QKPATTORNEY

· 8 years of insolvency administration

�_Q\P�Z]VVQVO�WZLMZ�\PZW]OP�\MV�KW]Z\[�QV�\PZMM�[\I\M[�

)ZMI�WN �-`XMZ\Q[M"· insolvency law

· international tax law

· corporate and business law

· labour law

Stefan Eckert

BUSINESS GRADUATE (MBA) · AUDITOR

· ��aMIZ[�WN �M`XMZQMVKM�_Q\P�I�*QO�.W]Z�+WUXIVa

)ZMI�WN �-`XMZ\Q[M"· IVV]IT�I]LQ\�IVL�XZMXIZI\QWV��0/*�1.:;�· I]LQ\�IVL�XZMXIZI\QWV�WN �KWV[WTQLI\ML�IVV]IT�IKKW]V\[��0/*�1.:;�· QV\MZVI\QWVIT�ÅVIVKQIT�IKKW]V\QVO· J][QVM[[�IVL�\I`�KWV[]T\QVO���LM[QOV

Alexander Krieger

BUSINESS GRADUATE (MBA) · AUDITOR · TAX ADVISOR

· ��aMIZ[�WN �M`XMZQMVKM�_Q\P�I�*QO�.W]Z�+WUXIVa

)ZMI�WN �-`XMZ\Q[M"· IVV]IT�I]LQ\�IVL�XZMXIZI\QWV��0/*�1.:;�· I]LQ\�IVL�XZMXIZI\QWV�WN �KWV[WTQLI\ML�IVV]IT�IKKW]V\[��0/*�1.:;�· tax planning

· business consulting

Dragan Jeftic

REAL ESTATE ECONOMIST

· +*�:QKPIZL�-TTQ[��.ZIVSN]Z\�IU�5IQV· )TTOMUMQVM�0aXW\PMSMVJIVS�:PMQVJWLMV�)/· 1>/�?QM[JILMV�+MV\ZIT�)[[M\�5IVIOMUMV\

)ZMI�WN �-`XMZ\Q[M"· )[[M\�5IVIOMUMV\· +WZXWZI\M�:MIT�-[\I\M�5IVIOMUMV\

Thomas S. Kohl

ATTORNEY

· ���aMIZ[�WN �XZWNM[[QWVIT�M`XMZQMVKM�QV��QV\MZVI\QWVIT� Corporate and Commercial Law

)ZMI�WN �-`XMZ\Q[M"· Corporate and Commercial Law

· 5MZOMZ[���)KY]Q[Q\QWV[· International Contract Law

· 1V[WT^MVKa��:M[\Z]K\]ZQVO�IVL�+WZXWZI\M�:MKW^MZa

Page 27

Profe

ssio

nals

Thomas Kersting

BUSINESS GRADUATE (MBA) GERMAN TAX ADVISOR

· ��aMIZ[�WN �M`XMZQMVKM�_Q\P�I�*QO�.W]Z�+WUXIVa

)ZMI�WN �-`XMZ\Q[M"· Business succession

· Anticipated Succession

· inheritance Tax

· ÅVIVKQIT�[\I\MUMV\[�IVL�\I`�LMKTIZI\QWV· Business Valuation

:WJMZ\W�BIVKPQVITALIEN AUDITOR· TAX ADVISOR

· ��aMIZ[�_Q\P�Q\ITQIV�\I`�KWV[]T\QVO�ÅZU

)ZMI�WN �-`XMZ\Q[M"· IVV]IT�I]LQ\�IVL�XZMXIZI\QWV��++�0/*�1.:;�· tax planning

· business consulting

0IZITL�>QLICONSULTANT IN FINANCIAL MANAGEMENT· ATTORNEY· Tax Advisor

· ��aMIZ[�WN �M`XMZQMVKM�_Q\P�I�*QO�.W]Z�+WUXIVa

)ZMI�WN �-`XMZ\Q[M"· company taxation

· international tax law

· 5MZOMZ[���)KY]Q[Q\QWV[· :MIT�-[\I\M�\I`I\QWV· VAT

Christian Anheuser

CERTIFIED ACCOUNTANT· TAX CONSULTANT

· �aMIZ[�WN �M`XMZQMVKM�_Q\P�I�*QO�.W]Z�+WUXIVa

)ZMI�WN �-`XMZ\Q[M"· KPMKSQVO�IVL�Q[[]QVO�IVV]IT�IKKW]V\[��0/*�1.:;���:MXWZ\QVO��QV�IKKWZLIVKM�_Q\P�;XIVQ[P�/))8· business economical consulting

· tax consulting

OFFICE KRIEGER

Page 28

Leyla Scherner

ATTORNEY

)ZMI�WN �-`XMZ\Q[M"· Labour law

· Corporate and commercial law

· Enforcement law

0IQSW�0IZU[BUSINESS GRADUATE · ATTORNEY

)ZMI�WN �-`XMZ\Q[M"· :MO]TI\QWV�WN �\I`I\QWV�IVL�>)<· Tax audit and data analysis

· Opposition and complaint proceedings

Tobias Tscherne

ATTORNEY

)ZMI�WN �-`XMZ\Q[M"· Insolvency administration insolvency-related claims

· Contract law

Page 29

Profe

ssio

nals

OFFICE KRIEGER

Page 30

Page 31

Locati

on

sLampertheim

Kaiserstraße 22

68623 Lampertheim

.WV���!������!������

.I`���!������!������!

Frankfurt am MainBleidenstraße 6-10

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Berlin

0IZLMVJMZO[\ZI�M���10623 Berlin

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