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Presentation Office KRIEGER Auditor TaxAdvisor Attorneys in Frankfurt/Main, Berlin and Lampertheim
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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
on
sult
an
cy
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
on
sult
an
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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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
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.I`���!������!������!
Frankfurt am MainBleidenstraße 6-10
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Berlin
0IZLMVJMZO[\ZI�M���10623 Berlin
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