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

carol.hasselmans@moorestephens.de

Jochen König

Attorney at law, Public Accountant, Tax Advisor

Managing Partner

jochen.koenig@moorestephens.de

Dr. Alexander Wolff

Public Accountant, Tax Advisor

Managing Partner

alexander.wolff@moorestephens.de

MÜLLER-GICK-KRIEGER UND PARTNER mbBWirtschaftsprüfer · Rechtsanwälte · SteuerberaterKuhlenwall 20, 47051 Duisburg, GermanyT +49 (0)203 29506-0F +49 (0)203 29506-611steuern@mgk-partner.derecht@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 74395-19potsdam@mgk-partner.dewww.mueller-gick-krieger.de

BRANDENBURGISCHE REVISIONSGESELLSCHAFTKarl-Marx-Str. 40, 14482 Potsdam, GermanyT +49 (0)331 74395-0F +49 (0)331 74395-19info@rhein-emscher.dewww.rhein-emscher.de

MOORE STEPHENS RHEIN-EMSCHER GMBH WIRTSCHAFTSPRÜFUNGSGESELLSCHAFTKuhlenwall 20, 47051 Duisburg, GermanyT +49 (0)203 29506-70F +49 (0)203 29506-611info@rhein-emscher.dewww.rhein-emscher.de

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.