KHS Kempis Kleinlosen PartG mbB Wirtschaftsprüfer • Steuerberater


Tax consulting

Tax consulting – Tax planning and strategy

The KHS team sees itself primarily as a consulting firm. In addition to the everyday tax declaration tasks, the KHS team develops tax strategies in the respective interests of our clients.

„We are Tax Consultants with passion and stand for professionalism.“
(Andreas Kempis und Mark Trimborn)

All-round carefree package in tax consulting

All-round carefree package, by which we mean

  • No surprises due to high tax back payments
  • No worries with the tax office
  • Actively monitor the impact of tax developments
  • Making decisions and figures understandable and realizable

This is what our clients expect from us, in addition to the self-evident declaration of all company taxes, a contact person - and consultant. Vision and creativity and a consultant with passion are the basis for your personal all-round carefree package.

Tax planning and strategy

  • Effects of a change in the legal form of your company
  • Optimization of the group structure using holding companies
  • Optimization of the tax loss utilization
  • Use of META companies to avoid thin capitalization rules
  • Optimization of the Group tax rate
  • Cross-border tax planning
  • Implementation of tax burden comparisons
  • Splits and leases

International Tax consulting

Our consulting services cover all questions of tax-optimized group structuring, the determination of group allocations and transfer prices. This also includes advice on sensitive issues such as double taxation agreements, transfer prices, permanent establishments and withholding tax. Another focus of our activities are expatriates. Furthermore, we assist private individuals in structuring cross-border situations in the area of income tax as well as inheritance and gift tax.

The KHS team speaks German and proficient English.

Our services in this special segment include in particular

  • Advice and ongoing tax support for foreign and international companies operating in Germany (e.g. subsidiaries or permanent establishments in Germany)
  • Advice for domestic German companies, which are also active abroad
  • Choice of location under tax aspects
  • Advice on the establishment of permanent establishments abroad as well as the establishment of permanent establishments of foreign companies in Germany, including profit accrual for permanent establishments in Germany and abroad
  • Application and effects of double taxation agreements
  • Accompaniment of external tax audits of the tax office with questions regarding international tax law
  • Preparation of transfer pricing documentation and transfer pricing
  • Clarification of obligations in connection with withholding taxes for foreign individuals and companies
  • Tax issues in connection with the posting of employees ("expatriates")
  • Advice when moving abroad or moving to Germany
  • Participation in cross-border gifts/ inheritances
  • Assessment of cross-border deliveries, supply chains and services
  • VAT registration of foreign companies operating in Germany and preparation of the corresponding advance VAT returns and tax returns
  • Input tax refund procedure


Your financial accounting – with us in best of hands

We support you in bookkeeping and preparing ongoing evaluations according to your individual needs. We have developed three service packages for this purpose:

  1. You book entries yourself. We provide you with the latest software from DATEV at a reasonable price. You employ your staff and we are at your disposal with the knowledge and experience of our expert employees. This means that you always have security on your side, even in the event of sickness related absences.
  2. The KHS team will handle the electronic recording and processing of your (analog or digital) documents and their electronic storage in your financial accounting system, including all tax returns.
  3. You take the path of complete digitization of your financial accounting with us. Most receipts and invoices you receive today are digital anyway, all others you scan and send us online without having to send the original documents to an external company. If you do not have the possibility to digitalize your receipts, we will be happy to do this for you.

In addition, we can prepare the results from financial accounting beyond the fulfillment of legal obligations for a feasible information management, from cost accounting to electronic payment transactions.

Furthermore, the KHS team helps you optimize the internal processes of your accounting system. In addition, the KHS team provides support in introducing individual controlling instruments.

Annual accounts

The (consolidated) financial statement as your analog or digital business card

The KHS team prepares the annual financial statements based on the financial accounting prepared by you or the KHS team. The annual financial statement is prepared in accordance with commercial law on a contract basis. In doing so, the KHS team considers the individual company objectives and addressees of the annual financial statements. In doing so, we make use of pertinent professional recommendations, the preparation of the annual financial statements with / without plausibility checks.

The added value of the preparation of annual financial statements by the KHS team are the company-specific design recommendations. We convert the possibilities for optimization according to your individual objectives into an integrated tax concept. The special feature of the KHS team is that most of our professional team have a comprehensive view of the potential for optimization.

As a digital consulting firm, the KHS team naturally provides the annual financial statements as an electronic version. You can choose between an electronic copy of a bound annual financial statement and a fully legally valid version (qualified electronically signed). This facilitates the exchange of documentation with financing banks, investors, and accelerates the compilation of necessary documentation for possible tenders.

Of course, you will also receive your annual financial statements as a bound analog copy as usual.

The KHS team also provides support in the preparation of consolidated financial statements in accordance with national and international accounting regulations.

Human Resources Management

At KHS, human resources management is more than just "payroll accounting".

The KHS team offers you a comprehensive service, from the organization and preparation of all accounts to the clarification of tax and social security issues.

When it comes to payroll accounting, companies are increasingly having to adapt to numerous changes in laws, administrative regulations, and special features of social security. Many of our clients have therefore made a conscious decision to transfer their human resources management to the KHS team.

Our services at a glance

  • Audit of employment contracts from a tax perspective
  • Registrations and deregistrations
  • Income tax registrations and contribution statements for social insurance and all electronic notifications
  • Accounting in accordance with legal, tariff and contractual requirements
  • Preparations for electronic payment transactions
  • Reimbursement procedures (e.g. maternity leave benefits)
  • Support with applications and certificates, e.g. short-time work compensation
  • Support of external audits by tax authorities and social security agencies
  • Answer your questions about social security (e.g. contribution limits, minimum wage, etc.)
  • Answering your tax-related questions on all aspects of human resources, such as income tax, company car provisions, secondment cases (expatriates)

Business management consulting

The rapid changes in the areas of digitization, taxation, financing and increasing competitive pressure place high demand on the business management of companies. You may also be interested in one of the following questions:

  • Are the processes implemented in the company still up-to-date?
  • How does the investment decision affect key figures (covenants) in existing loan agreements?
  • Which legal form is optimal from a business and tax perspective?
  • Which financing offer is target-oriented for my company?
  • Who will support me in my discussions with the bank?

For the KHS team, competent business management consulting includes a good understanding of the industry and the company.

Our services at a glance

  • Process analysis and identification of efficiency improvement potentials
  • Business analysis of credit agreements or other financing instruments
  • Support with credit negotiations
  • Support in the procurement of subsidies
  • Takeover of operative and strategic controlling
  • Preparation of integrated planning calculations (income, liquidity and balance sheet planning)
  • Support in the development and analysis of business management evaluations
  • Support in the development of new or optimization of existing cost accounting systems
  • Support for business start-ups or company start-ups or restructuring
  • Real estate project development: project controlling and corresponding financial accounting, profitability calculations and fiduciary activities
  • Support for company succession
  • Personal coaching for business decisions

Asset & business succession

Your company is to be sold or transferred to the next generation in the short term or in the next few years.

From legal, strategic and tax aspects, we design solutions for generational succession - regardless of whether it is a transfer by gift, inheritance or sale. Optimum advice and the drafting of comprehensive contracts ensure the preservation of the asset or business unit you have created.

After all, handling complex gift and inheritance cases and carrying out sales transactions requires expertise in economic, legal and tax matters, a feel for planning processes and competent, continuous support.

The KHS team is at your disposal with experienced cooperation partners in the areas of tax (especially inheritance tax) optimization as well as corporate, family, and inheritance law structuring.

The KHS team offers the following individual services in the area of asset and business succession:

  • Inventory of assets
  • Development of a succession concept based on individual objectives
  • Determination of the inheritance and gift tax effects
  • Long-term gift tax planning
  • Tax-optimized sale, e.g. prior conversion of the legal form
  • Support within the scope of the transaction, e.g. information memorandum, data room management
  • Coordination with lawyers and notaries


KHS Kempis Kleinlosen PartG mbB is a medium-sized auditing company with a very high level of expertise in the areas of annual and consolidated financial statements and company valuation.

"We are Certified Public Accountants out of passion and stand for professionalism."
(Andreas Kempis and Matthias Kleinlosen)

The KHS team sees itself as a partner to our clients and always provides them with personal, trustworthy, and competent support in a wide variety of situations. The aim is to create added value and to provide our clients with comprehensive and goal-oriented advice.

"It's about more than just the audit certificate."
(Andreas Kempis and Matthias Kleinlosen)

We support family businesses in the upper middle class and in the international environment, but also German subsidiaries of international groups as well as start-ups.

Our professional focal points are

  • Statutory annual and consolidated financial statement audits (HGB & IFRS) as well as special occasion audits
  • Testing according to VerpackG, Interseroh certificates
  • Business valuation on a wide variety of occasions, e.g. purchase/sale, contributions in kind, family and inheritance law, tax law
  • Business management consulting, including investment decisions
  • Transaction consulting (financial & tax due diligence services, post merger integration)
  • Answering questions on accounting according to HGB and IFRS (second opinion, Accounting Advisory)
  • Auditing and consulting of companies in a crisis

Our industry focal points are

  • Renewable energy (project development, operation of PV systems)
  • Trade (wholesale, online trade, automobile trade)
  • Service companies (consulting firms, project development)
  • Project development in the real estate sector
  • Manufacturing industry, in particular metal processing, automotive supplier
  • Consumer goods (clothing industry, jewellery and watch industry)
  • Real estate management (portfolio management, project development)

Tax Compliance & Tax Litigation

Compliance has a future

Tax Compliance has long been a compulsory program for capital market-oriented companies but is now becoming increasingly important for medium-sized businesses.

First approaches from the direction of the tax authorities, especially in the cross-border area, show that tax compliance is becoming a strategy of offering taxpayers structural incentives to do so if they actively participate in the fulfillment of their tax obligations. These also include the correction of subsequently discovered, erroneous reports and declarations.

As part of our all-round carefree package in the area of tax consulting, the KHS team monitors that you fulfill your tax obligations in the context of tax compliance in a timely and appropriate manner. If errors have occurred, we advise you in the context of avoiding tax disputes and defending against tax offences.

Our tax compliance services

  • Assistance with the development and installation of a tax compliance system
  • Definition of the delegation of duties and distribution of tasks
  • Monitoring of the activity related to the fulfillment of tax obligations
  • Introduction of regular checking routines, e.g. dual control principle, routine checks etc.
  • Incident-related spot checks after negative inspections or process changes
  • Establishment of data analyses for controls and to avoid tax risks
  • Documentation of tax compliance measures for the purpose of preserving evidence
  • Correction of tax returns and declarations
  • Consulting the defence against tax offences

Company valuation

Company valuation is a complex and trust- based service – the future of a company is often at stake. The KHS team is aware of this responsibility as consultants and appraisers.

"Price is what you pay, value is what you get.
(Warren Buffet)

We are not aware of Warren Buffet's secret valuation methodology for identifying undervalued companies as part of his investment approach. The KHS team determines objective and subjective company values according to national and international valuation standards and relies on recognized valuation methods - our goal is maximum transparency to our clients.

We carry out company valuations as required

  • Valuation occasions include
  • Determination of legal or contractual compensation claims
  • Formation of companies in kind for corporations
  • Severance payments from partners and shareholders
  • Valuations in the case of entitlement to a compulsory portion and compensation for gains
  • Determination of transaction prices
  • Company sale / purchase
  • Fairness opinions
  • Management buy-out
  • Valuations driven by tax law and accounting law
  • Inheritance/gift tax valuation occasions
  • Determination of hidden reserves
  • Function relocation
  • Impairment tests