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AUDIT. LEGAL . TAX.Networks and services
Helping you drive your business forward
About us
Your partner in the fields of audit, legal services and tax advice
MÜLLER-GICK-KRIEGER UND PARTNER mbB
(MGK Partner) is a partnership of public
accountants, lawyers and tax advisors.
Having started out more than 50 years ago
as a pure tax firm, over time we have
continually extended our range of services
in line with the needs of our clients.
MOORE STEPHENS RHEIN-EMSCHER GMBH
WIRTSCHAFTSPRÜFUNGS GESELLSCHAFT
(MSRE) and the branch office BRANDEN-
BURGISCHE REVISIONS GESELLSCHAFT in
Potsdam carry out audits, provide business-
related expert opinions such as business
valuations, and assist with other tax-related
matters regulated by law.
The shareholders in MSRE and the partners
in MGK Partner are identical and all
shareholders/partners also manage both
businesses.
In order to consistently offer you the best
national and international support we
are legally independent members of the
MOORE STEPHENS Network, a network
of independant accounting and tax
consultancy firms with more than
27,000 employees* in over 100 countries*
around the world.
*Source: Moore Stephens, October 2016
2 Networks and services
Our clients in Germany
The headquarter in Duisburg is in charge of the clients located in the Rhine-Ruhr region whereas the office in Potsdam is responsible for the clients in Greater Berlin and Brandenburg.
Source: MÜLLER-GICK-KRIEGER UND PARTNER, October 2016
3Networks and services
Torgelow
BerlinPotsdam
DuisburgCottbus
DresdenLeipzig
Magdeburg
Schwerin
Ratekau
Hamburg
Bremen
Westerstede
HanoverSalzgitter
Dortmund
Cologne
Bonn
Osann-Monzel
Frankfurt am Main
Bad Kissingen
Friedewald
Bayreuth
Würzburg
Nürnberg
Stuttgart
Constance
Munich
Neufahrn
Employees in Duisburg30 Public accountants/
Lawyers/Tax advisors
16 Professionals
16 Staff
Employees in Potsdam5 Public accountants/
Lawyers/Tax advisors
8 Professionals
1 Staff
Our offices
Our clients
Kamen
Leverkusen
Düsseldorf
Harburg
Lutherstadt WittenbergStolberg
Linstow
RheinbergDinslaken
Nassau
Audit Legal advice
Tax advise
Management consulting
One-stop shop
An unique network makes us outstanding
Our one-stop shop provides audit, legal advice, tax advice and management consulting under one roof.
The ability to provide good advice does not
only require specialist knowledge, but also
a good understanding of the mindset of the
client and a relationship of trust between
client and advisor.
For this reason, we allocate a specific
partner to each of our clients, two partners
in the case of larger clients. These partners
are not only responsible for looking after
the everyday business of their clients,
but also act internally and externally as
a contact and coordinator in case an
additional specialist needs to be consulted.
Management capacities are a scarce
resource these days and speed is marginally
less important than expertise. Therefore we
consider ourselves to be a one-stop shop
that provides all relevant services under one
roof. Due to this structure the clients save
time and effort of having to explain their
issues to three people – namely, the public
accountant, the lawyer and the tax advisor
– and the need to coordinate the activities
of these three individuals. Any essential
points can often be discussed in a more
time-saving manner for the client because
many material facts are already known to us
through our ongoing advisory work.
The integral link between tax, legal and
business management consulting enables
us to increase the quality of our advice due
to more tailored solutions, and reduces
interface losses between the different
areas of advice. Moreover, the fact that
the partner in charge of a particular client
frequently mentally reconciles tax, legal and
commercial constraints and risks, reduces
turnaround time and minimizes the need
for interdisciplinary coordination between
the advisors.
The fact that all the work is being carried
out under one roof has the added benefit
of clear responsibilities and minimizing any
loss of information at interfaces: starting
from initial deliberations, via contract
negotiations and meeting public law
requirements such as a registration in the
commercial register, to the assessment of
the entire process by the tax authorities
during a tax audit.
4 Networks and services
That philosophy is reflected in the awards we have received:
In 2016, MÜLLER-GICK-KRIEGER UND PARTNER once again was rewarded by
the German business magazine FOCUS Money as one of the 50 best large
tax firms in Germany.
According to the online ranking of the magazine REVIER MANAGER MÜLLER-
GICK-KRIEGER UND PARTNER ranks first place among the largest tax and
audit companies in the Ruhr Area.
(www.revier-manager.de/steuerberater-und-wirtschaftspruefer).
On the TOP-List of Focus (Focus Spezial, February/March 2016) which is based
on recommendations by other public accountants and tax advisors, we were
awarded as TOP tax consultancy firm in the following fields:
– transformation, restructuring and M&A
– sector: transport and logistics
Core element of our corporate philosophy is the personal and close client service by the partners, completed by the expertise and knowhow of our large network of professionals.
Source: FOCUS Money, 20.04.2016; REVIER MANAGER, October 2016; Focus Spezial, February/March 2016
5Networks and services 5Networks and services
Our services
Audit
• Audits of annual financial statements
• Audits of consolidated financial
statements
• Audits in accordance with IFRS and
reconciliations with U.S.GAAP
• With two CPA‘s in our team and the
PCAOB registration we are in the position
to audit German companies, whose
parent company is listed on an US stock
exchange.
• Checking reporting packages
• Merger and business reorganization
audits
• Audits of company formations
and capital increases in kind
• Truth and fairness audits of management
pursuant to section 53 HGrG
(German law on budgetary principles)
• Auditing and advising non-profit
organizations
• Fraud investigations
• Peer review
• Issuing of certificates for disposal
contractors
• Risk management systems
• Internal audits
• MaBV (German Real Estate Broker and
Property Developer Ordinance) audits
• Support with SOX audits
• Data analysis with IDEA/Tax Audit
Professional
Legal advice
• Comprehensive advice on legal, tax and
financial issues for all types of mid-sized
and large enterprises
• Contract law (corporate law, labor law,
real estate, tenancy law, tax law)
• Comprehensive legal, tax and financial
advice in relation to corporate
restructuring
• Comprehensive legal, tax and financial
advice in relation to company acquisitions
and disposals as well as company
formations and successions
• Legal, tax and financial due diligence
• Representation in shareholder disputes
• Tax appeals in and out of court, law
relating to fiscal offense
• Inheritance law and drafting of wills
• Intellectual property rights
• IT law/contracts
6 Networks and services
Tax advice
• Ongoing advice for businesses and
individuals in all tax-related matters
• Preparation of annual financial
statements
• Tax returns
• Support and advice regarding
tax audits
• Tax planning in particular in the areas
of business succession, inheritance and
gift tax
• Corporate restructuring/reorganization
tax law
• International tax planning
• Transfer pricing
• Assisting foreign companies in
the recovery of German sales tax
• Bookkeeping
• Payroll accounting
• Accounting of farm and
forestry establishments
• Preparation of e-balances
Management consulting
• Valuations of companies, shareholdings
and partnership interests
• Other expert opinions and assessments
• Cost accounting
• Financing
• Capital budgeting
• Planning
• Reporting
Industry sectors
• Medical Sector
• Construction
• Inland navigation
• Energy supply
• Financial services institutions
• Healthcare and social welfare services
• Wholesale and retail trade,
including car dealerships
• Hotels and leisure facilities
• Real estate
• Information and communication
• Hospitals/medical care centers
• Logistics
• Non-profit organizations
• Manufacturing
• Commodity trading/recycling
• Water supply, waste water disposal,
waste management
• Scientific, technical and
other related services
7Networks and services
Our international network MOORE STEPHENS
With more than 600 offices* and over
27,000 employees* the MOORE STEPHENS
Network extends across all continents.
This makes us an ideal partner for mid-sized
clients who appreciate close and
straightforward cooperation, proximity,
commitment and familiar contacts. We are
both independent members in the global
network of MOORE STEPHENS International
Ltd. These memberships do not give rise to a
legal relationship or any joint liability with
MOORE STEPHENS International Ltd. or any
other MOORE STEPHENS companies. For more
information about our international presence
please refer to www.moorestephens.com
*Source: Moore Stephens, October 2016
Contact informationBenefit as a client from our networks to drive your business
forward. For further information please contact:
Carol Haßelmans
Public Accountant, Tax Advisor, Certified Public Accountant,
Certified Advisor in International Taxation
Managing Partner
Chairman of the board of MOORE STEPHENS Deutschland AG
Jochen König
Attorney at law, Public Accountant, Tax Advisor
Managing Partner
Dr. Alexander Wolff
Public Accountant, Tax Advisor
Managing Partner
MÜLLER-GICK-KRIEGER UND PARTNER mbBWirtschaftsprüfer · Rechtsanwälte · SteuerberaterKuhlenwall 20, 47051 Duisburg, GermanyT +49 (0)203 29506-0F +49 (0)203 [email protected]@mgk-partner.de www.mueller-gick-krieger.de
MÜLLER-GICK-KRIEGER UND PARTNER mbBWirtschaftsprüfer · Rechtsanwälte · SteuerberaterKarl-Marx-Str. 40, 14482 Potsdam, GermanyT +49 (0)331 74395-0F +49 (0)331 [email protected]
BRANDENBURGISCHE REVISIONSGESELLSCHAFTKarl-Marx-Str. 40, 14482 Potsdam, GermanyT +49 (0)331 74395-0F +49 (0)331 [email protected]
MOORE STEPHENS RHEIN-EMSCHER GMBH WIRTSCHAFTSPRÜFUNGSGESELLSCHAFTKuhlenwall 20, 47051 Duisburg, GermanyT +49 (0)203 29506-70F +49 (0)203 [email protected]
We believe the information contained herein to be correct at the time of going to press, but we cannot accept any responsibility for any loss occasioned to any person as a result of action or refraining from action as a result of any item herein. Printed and published by © MOORE STEPHENS RHEIN-EMSCHER GMBH WIRTSCHAFTSPRÜFUNGSGESELLSCHAFT. October 2016.