Our professional firm consists of auditors and tax advisors. The legal job title of tax consultant and admission to practise was granted in the Federal Republic of Germany (Federal State Berlin). The profession is mainly subject to the professional regulations listed below:
The professional regulations are available for examination at the responsible Association of tax consultants and tax agents in Berlin.
The history of the firm Bachtenkirch-Sujata Berke Schäffer Wirtschaftsprüfer Steuerberater PartG mbB can be traced back more than 50 years: Initially founded by Mr Ulrich Beer as an one partner firm, Dr. von Walthausen joined as Partner in 1991, they ran the firm together until the end of 1999. On 1 January 2000, the associate partners Ms Ines Sujata, Mr Stephan Berke and Mr Matthias Schäffer joined the firm which at that time changed its name to Beer, Dr. von Walthausen & Kollegen. After the previous name givers retired from the firm – Mr Ulrich Beer on 1 January 2007 and Dr. Christian von Walthausen on 1 January 2016 and since Ms Sujata got married on 20 October 2017, the name changed to Bachtenkirch-Sujata Berke Schäffer Wirtschaftsprüfer Steuerberater Partnerschaftsgesellschaft mbB. Our main aim is to satisfy our clients in every aspect. We, as their competent partners, offer guidance about all tax and commercial matters. Taking the individual requirements of our clients into consideration, we prepare result orientated proposals for solutions to virtually every problem presented to us and suggestions for their practical implementation. We attain the top quality standards that we set for ourselves through continual further education of our staff. When dealing with our clients, our motivated and qualified staff have an extensive library as well as electronic information systems at their disposal. Mutual understanding is the foundation for successful co-operation. This is why our clients have a definite contact person, who takes care of the daily “small” problems that occur. The size of our firm allows us to deal with the tasks given to us in a most flexible and non-bureaucratic manner possible. For us, gaining your trust and continually satisfying the daily expectations placed in our work are the basis for a long-term and successful partnership.
Audits, annual accounts, determination of profit and personnel costs
In the framework of our comprehensive service spectrum covering all routine tax matters we set up the audit and/or statement of costs according to the DATEV system or individual systems. Usage of efficient programs guarantees efficient and punctual completion. At the same time, we support the accounting staff or take over the account coding as well as the recording and processing of your documents. We compile managerial analyses and reports according to your wishes and requirements. Preparation of the annual financial statements and interim balance sheets according to the trading and tax laws conclude the audit and annual accounts task for the current year.
We take over the routine salary and pay roll, preparation of income earned certificate as well as reports for the tax authorities and social security insurers. Our comprehensive service includes participation in external wage tax and social security audits, participation and representation at discussions as well as evaluation of the reports.
Tax planning and structuring
Tax planning and structuring are the key sphere of our consulting activities.
We advise about the selection of the optimal legal structure as well as with regard to the re-structuring of companies particularly conversions, fusions and sales.
We work out optimal tax structures in order to make it easier for our clients to select the correct operational and private capital investment.
When buying or selling a company as well as when acquiring a share in another company, we analyse tax-based risks and prepare decision orientated structural alternatives.
For many years, our medium-sized clients have taken advantage of our consulting services. According to our experience they benefit from our expertise with regard to taxation questions pertaining to successors, asset transfer and inheritance. Client orientated information about tax law developments is also part of our service spectrum.
Tax returns and implementation of tax laws
In the framework of our comprehensive service covering all routine tax matters, we process and draw up all forms for company and private tax returns. In addition, we check the administrative files at the fiscal authority and support our clients during government tax audits, administrative appeals and take over client representation at fiscal authorities and courts.
Within the framework of the tax laws, we optimally structure the total taxable income, thus decreasing the burden. Our services include planning, assisting with decisions about locations, investments, company interests and contribute to solving particular problems.
Tax orientated legal advice
To round off our services, we offer our clients tax orientated advice within the framework of the tax laws and in co-operation with our associates.
This tax orientated contractual advice particularly focuses on ways to approach setting up a company and /or re-structuring, successor, buying or selling a company and the unavoidable tax questions linked to these processes.
Annual financial statements
The focus of our work as auditors, is statutory and voluntarily audits of annual accounts for individuals as well as corporate groups. Here our approach is risk orientated and the audits are customised to the needs of the individual client.
The underlying planning of our audit aims at an effective execution of the annual audit at our clients.
During the audit, we rigorously examine the business activities, success and risk factors, the accounting department as well as our clients’ operational processes.
We use the knowledge gained during the annual audit to make suggestions for goal orientated improvements. Effectiveness and profitability form the basis of our audit in order to effectively carry out the annual audits taking quality assurance into account.
Audits carried out by us include:
- statutory audit (annual financial statements and consolidated financial statements)
- special statutory audits (estate agents’ and property developers’ regulations)
- voluntary audits (annual financial statement of sole traders, commercial partnerships, companies dealing in private law, associations and foundations).
We are commissioned to carry out statutory and voluntarily special audits by supervisory bodies, shareholders or legal representation of companies.
The our services here include:
- examination of company formation and mergers,
- monitoring adherence to managerial measures,
- monitoring control systems and operational processes,
- monitoring planning, investment and costing,
- credit reviews,
- profitability audits,
- allocation of funds audits,
- audits of security deposit holdings as well as
- special audits commissioned by supervisory authorities.
We take over the entire accounting and invoicing function for small companies or companies in the setting up phase, who are not yet subject to statutory audits. Utilisation of efficient accounting programs guarantees efficient and punctual conclusion.
In individual cases we also take care of trusteeships and asset management.
Due to the increasing number of mergers and acquisitions as well as company conversions, business appraisal is becoming increasingly important in the light of changes to companies.
We mainly use the discounted cash flow method to gain an objective going-concern value, however we also make use of the gross rental method.
Through our experience, we are in a position to comprehensively advise medium-sized clients about everything to do with business appraisal.
Due diligence audits are an indispensable analysis component especially when purchasing a company or when going public.
We use the due diligence audit to assess the prospective company with regard to the important influencing factors, strengths, weaknesses and specific risks.
The critical assessment of the net worth position as well as the financial and income situation not only allows a statement to be made about the previous financial year, it also shows chances and risks in the future. In this way, we achieve a secure base for the decision making process and when necessary, a negotiation platform for our clients.
Advice when listing on the stock exchange
More and more medium-sized companies want to use the capital market to acquire new equity capital.
We will be at your side to advise you during the decision making process about “going public“, while creating the basis for the specific legal structure, converting the accounting systems according to IAS or US-GAAP and carrying out due diligence audits until the actual flotation.
Bookkeeping, annual financial statements, determination of income and personnel costs
In the framework of our comprehensive service covering all routine tax matters we set up the audit and/or statement of costs according to the DATEV system or individual systems. Usage of efficient programs guarantees efficient and punctual completion. At the same time, we support the accounting staff or take over the account coding, recording and processing of your documents. We compile managerial analyses and reports according to your wishes and requirements. Preparation of the annual financial statements and interim balance sheets according to the trading and tax laws conclude the audit and annual accounts task for the current year.
We take over the routine salary and pay roll, preparation of earned income certificate as well as reports for the tax authorities and the social security insurer. Our comprehensive service includes the involvement in external wage tax and social security audit, participation and representation at discussions as well as the evaluation of the reports.
Commercial and tax advice when drawing up contracts
Taking into account the results from the due diligence audit or the critical analysis of the company we support our clients during contract negotiations. The well informed assessment of the commercial relationships assures a satisfactory contract for both parties.
Taking into account individual tax interests facilitates the optimal tax structure of the acquisition or sale.
Business management consulting
Our management consulting service focuses on the following:
- calculating actual figures and comparing these with targets as well as analysis of weak points,
- rough and detailed concepts for creating as well as the processing and management of internal controlling system,
- risk management systems
We develop concepts for:
- Financial accounting, e.g. accounting plans, account coding guidelines, accounting department manual,
- cost and results accounting, e.g. cost accounting processes,
- cost centre and cost unit plans, internal charges resulting from services
- short-term income statement as well as reporting and controlling.
Our activities concentrate on:
- Compiling and checking performance measurement and matching sub-plans in specified planning periods for important decisions, e.g. investments, company acquisitions, sales of companies, capital reconstruction and liquidation.
- Conceptualisation and implementation of planning processes for revenue accounting, expenditure, investments, financial accounting and liquidation.
- Carrying out profitability and viability analyses.
- Profitability comparison within the sector by means of DATEV.
Capital reconstruction and reorganisation
In the framework of our comprehensive services, we achieve the prerequisites for preventing company crises and strengthen companies in difficulties. Our service spectrum includes company analysis, capital reconstruction, and assistance during the insolvency process, winding up of a company, and forensic audits.
We organise the measures for capital reconstruction and company restructuring in the following phases:
- obtain company’s data and analyse the reasons for the crisis,
- establish the reconstruction potential and develop reconstruction measures,
- support during implementation of the relevant measures