From 01.01.2025, the use of paper invoices or electronically sent PDF-only invoices will no longer be permitted in the B2B sector. This is the biggest change introduced by the tax legislator for the year 2025. While there are still some transitional periods and exceptions for smaller companies on the output side, the receipt and proper archiving of e-invoices must be ensured on the input side from 01.01.2025 in any case. We at Lauscher Schürmann, together with Datev, offer you a wide range of solutions to ensure that you will be able to meet the legal requirements from January 1, 2025 and create and receive proper invoices.

For every company, the recording of current business transactions and the annual financial statements to be prepared on this basis represent the essential component of accounting. Accounting, in turn, is the basis for the company taxes to be paid, but also the basis for shareholders' profit claims. Sounds simple, but there are many pitfalls as well as room for maneuver. The differences between the commercial and tax balance sheets place increased demands on the tax advisor. In addition to the presentation of the economic success tailored to your company, it is necessary to have an optimized preparation of the figures available depending on the other addressees - be they shareholders, banks, financial service providers, the tax authorities or investors. Our range of services is also geared towards this requirement.

One of the classic tasks of a tax consultant is the preparation of ongoing financial accounting and monthly payroll accounting for companies. Using the latest data processing tools, we support the optimal division of work between companies and tax consultants in this area in order to avoid duplication of work and therefore costs. You decide what you want us to do for you and what you want to do yourself. Modern programs from DATEV enable an individual division of work between client and tax consultant with many additional advantages for you (e.g. electronic transmission of your accounting documents, automation of payment transactions and archiving of incoming invoices). Such an exchange of information takes place via secure channels.

Our range of services includes

• Preparation of financial accounting and support for self-bookers
• The development of a monthly reporting system with plan comparisons and earnings projections
• Preparation of monthly wage and salary statements
• The preparation of all reports to tax authorities and institutions
• The creation of certificates
• Participation in payroll tax audits, audits by social security institutions / employers' liability insurance associations

As a business owner, you expect a fast, smooth audit process and efficiency that saves costs. This applies to both voluntary and statutory annual audits. As part of our initial audit, we carry out a risk assessment of your business areas and use this as the basis for the on-site audit. As a result of the audit, you will receive the standard audit report. In many cases, we can also provide you with specific suggestions for optimizing the organization and processes in your company based on our experience.

Corporate transactions require lawyers and tax advisors to work hand in hand. We cover both sides. Our tax experts are responsible for the development of optimal structures and for the tax support of acquisition, sales and financing concepts. They accompany the tax due diligence, examine the tax implications of transactions and take care of post-acquisition structuring. The entire conception and execution is always carried out in coordination with our in-house transaction lawyers. This avoids frictional losses and ensures that our clients receive comprehensive advice.

Representing your rights vis-à-vis the tax authorities, whether in tax audits, tax collection proceedings (deferral, write-off, liability claims), tax objection proceedings or in proceedings before the tax courts is therefore one of the main tasks of a tax consultant. In cooperation with our lawyers, we can offer you comprehensive support, including representation in criminal tax proceedings.

Insolvency proceedings are sometimes subject to tax rules that differ from the usual taxation procedure. Bookkeeping and accounting under commercial law are also subject to a new regime. We support insolvency administrators with the commercial and tax law obligations incumbent upon them when insolvency proceedings are opened in accordance with section 155 of the German Insolvency Code (Insolvenzordnung - InsO).

We also take care of your private matters and are your first point of contact for all business and legal issues.

Be it the preparation of income tax returns, advice on investment decisions (e.g. real estate analysis and impact on the tax burden) or asset succession advice (inheritance tax advice, simulation of tax burdens). It is precisely in these advisory services that the full advantage of the close interdisciplinary cooperation with our notarial and legal experts comes to the fore. We are at your side with our expertise in all important private sector issues.