Corporates

Hofmann & Fertig advises companies throughout their entire lifecycle: from the formation and fulfilment of ongoing declaration obligations to the termination of entrepreneurial involvement, for example in the event of sale, restructuring, succession or liquidation.

When founding a company, questions regularly arise as to the appropriate legal form. Furthermore, investments shall be structured in tax-optimized manner. To finance business ideas, traditional start-ups often organise so-called financing rounds, in which investors usually provide the necessary financial resources in return for shares or silent partnerships.

Here you can find more details for our expert opinion services.

In the case of cross-border activities of companies, there is basically the opportunity of not recording the same facts but also the risk of the same facts being recorded in two jurisdictions. Germany has concluded conventions for the avoidance of double taxation with most industrialized countries for income tax purposes. These agreements thus form the regulatory basis between the states in order to share the tax substrate between the states in the case of cross-border activities of companies.

The applications are manifold. Essentially, the rights of taxation shall be allocated to one or the other state, for example which portion of the profits of a company shall be allocated to the enterprise and which portion shall be allocated to a permanent establishment; which state has the right to tax dividends, interest or licenses. Can the state of source withhold taxes and, if so, to what extent, and can the taxes withheld be reimbursed or credited in the home country?

When acquiring target companies, investment structures are generally established in which the income from repatriation and sale is burdened as little as possible by taxes. At the target company, the remaining tax risks must be allocated through appropriate tax clauses in the purchase agreement between seller and buyer.

In cases where a company’s equity is almost or already used up and restructuring measures are pending, transaction costs from restructuring such as taxes should be avoided wherever possible in order to protect the proceeds of the company.

This can involve a wide range of tax issues. For example, there are often shareholder loans that shall be restructured in order to prevent the company from over indebtedness. In this context, subordination agreements are regularly concluded or waivers of claims by the shareholders are examined. After the application so-called restructuring decree of the tax authorities was denied by the Federal German Tax Court in 2017 (most recently, for example, Federal German Tax Court resolution of 16 April 2018, X B 13/18), the legislature has now created statutory provisions in sec. 3a ITA and § 7b TTA according to which restructuring profits are not subject to tax under the conditions described therein. However, the provisions of sec. 3a ITA and § 7b TTA can only come into force after approval by the EU Commission.

Hofmann & Fertig advises on the identification and quantification of tax risks in connection with acquisitions in order to determine the purchase price and negotiate the tax clause in the purchase agreements. The scope and intensity of the tax due diligence are determined according to the needs of the acquirer. Depending on the scope of the investment and the possible risks associated with it, the results of the tax due diligence can be summarized in so-called red flag reports or in detailed reports/reports.

In the life cycle of companies, it regularly happens that the initial legal form or structure has to be adapted due to changed framework conditions.

The reasons are manifold. While in some cases personal liability should be limited to the proceeds of a company, in others the structure should be simplified or prepared for possible purchasers or successors. In cases of reorganization, transaction costs such as taxes should usually be avoided wherever possible. In depth know-how and experience are therefore required, particularly in the areas of reorganisation tax and real estate transfer tax law. Here you can see some examples of reorganizations that we have accompanied for tax purposes.

In some cases, legal uncertainties remain despite thorough research undertaken, for example because there are no relevant or contradictory court rulings or opinions provided by the tax authorities. In order to exclude or at least minimize remaining risks, it may in some cases make sense to apply for so-called binding ruling from the responsible tax office. Binding rulings can only be given if it refers to a planned action and therefore was not implemented yet. The tax office charges a fee for processing the binding ruling.

Services for individuals

 

Hofmann & Fertig advices individuals in national and international tax matters, for example in the context of succession (estate/gifts) or the preparation of ongoing tax returns. Hofmann & Fertig also advises on a project-related basis, e.g. on the tax-optimised acquisition of real estate, expatriates or voluntary disclosure.

Hofmann & Fertig provides services to individuals in particular in the following areas:

Due to the increasing internationalisation of companies, the cross-border deployment of employees is becoming increasingly important. During the preparation and processing of the foreign assignment, many special tax issues arise. Hofmann & Fertig advises private individuals on the taxation of their income, the calculation of tax equalisation procedures/hypothetical taxes, net wage agreements and the taxation of employee remuneration models (e.g. stock options) within the framework of their assignment from Germany abroad or from abroad to Germany. Hofmann & Fertig also provides tax advice to cross-border commuters, expatriates and relocations as well as wage tax treatment by the employer.

Tax provisions are subject to constant reforms. Hofmann & Fertig advises individuals on forthcoming changes to the law with regard on how these changes will affect the current situation, how individuals will benefit or how adverse consequences can be avoided if possible.

Increasingly far-reaching international disclosure practices and information exchanges between jurisdictions as well as relaxed banking confidentiality increase the risk of discovery of untaxed sources. Hofmann & Fertig supports and advises private individuals in the preparation of voluntary disclosures and assists them in criminal tax proceedings.

Tax assessment notices issued by the tax authorities are often not correct. According to statistics from the Federal Ministry of Finance, two out of three appeals are successful. Hofmann & Fertig supports individuals in reviewing their tax assessment notices and asserting their claims in the context of appeal proceedings. If the tax office does not follow the legal opinion of the taxpayer during the appeal proceeding, it is possible to have your tax case resolved before a tax court.

In some cases, legal uncertainties remain despite thorough research undertaken, for example because there are no relevant or contradictory court rulings or opinions provided by the tax authorities. In order to exclude or at least minimize remaining risks, it may in some cases make sense to apply for so-called binding ruling with the responsible tax office. Binding rulings can only be provided by the tax office if it refers to a planned action and therefore was not implemented yet. The tax office charges a fee for processing the binding ruling.

Individuals want to take precautions, transfer their assets to the next generation, have no descendants or looking for solutions as to how the assets can be transferred in a tax-optimized manner or the inheritance has already occurred. Hofmann & Fertig advises individuals in the context of succession planning as well as in inheritance cases; more information can be found here.

Hofmann & Fertig advises individuals on the tax consequences of relocating their domicile and declaring their income in Germany. Hofmann & Fertig has an international network and are able to provide cross-border solutions.
Individuals who intend to move from Germany to another country or move from abroad to Germany often face tax consequences. Hofmann & Fertig advises individuals on the tax consequences of relocating their domicile and declaring their income in Germany. This may apply, for example, in cases in which an individual intending to change its residency holds a significant interest in a corporation. Therefore, the change of residency should be carefully planned in advance.

If individuals own assets in another jurisdiction or earn foreign income, or if they intend to move from Germany to another jurisdiction or vice versa, international tax provisions apply. In cross-border situations, questions concerning international tax law are relevant; often conventions for the avoidance of double taxation between Germany and the respective country must also be taken into account. Hofmann & Fertig has the relevant expertise to represent individuals in international tax matters.

Hofmann & Fertig supports private individuals in preparing their current income tax returns, corporate and trade tax returns, VAT returns, inheritance tax returns and gift tax returns.

Hofmann & Fertig provides support in the acquisition and sale of real estate (income tax, real estate transfer tax, value added tax), in the ongoing determination of income, also in case when real estate is held through transparent or intransparent vehicles, in the context of succession planning and in the valuation of real estate.
During an acquisition, holding and modernisation of real estate assets, tax planning options can be used. Tax arrangements are also particularly suitable for arrangements between close relatives, for example when real estate is rented to family members.

Hofmann & Fertig advises individuals on tax-optimised structuring of their affairs.
According to supreme court rulings, it is generally accepted that relatives who typically lack a conflict of interests are allowed to structure their legal relationships among themselves as favourably as possible from a tax perspective and that the motive of saving taxes does not yet make a tax structure inappropriate. A legal form is usually only inappropriate if the taxpayer does not use the form envisaged by the legislator to achieve a certain economic goal, but instead chooses an unusual or artificial way in which the goal is not to be attainable according to the assessments of the legislator.

Individuals often receive severance payments within the course of employer restructuring programmes. Hofmann & Fertig advises private individuals on the tax effects of severance payments, including cases when individuals intend to change their residency.

Tax field audits are also permissible, for private individuals with high income. This applies in particular to individuals with annual income in excess of EUR 500,000. Since 2010, individuals are obliged to keep tax-relevant records and documents for six years. Hofmann & Fertig supports individuals during tax field audits carried out by the tax authorities.

Succession Planning

Hofmann & Fertig accompanies you as an entrepreneur or individual throughout Germany in the (tax-optimised) transfer of your company assets or private assets during your lifetime or from death. After identifying your wishes and needs, Hofmann & Fertig will show you tailored solutions for the transfer of your assets and implement them together with you. Early planning is essential for a successful handover.

Hofmann & Fertig also advises heirs and gift recipients on tax issues following the transfer of assets, e.g. when it comes to preparing tax returns or issues such as inheritance disputes, foreign assets or legacies.

Hofmann & Fertig advises you in particular on the following topics:

Hofmann & Fertig supports you in the valuation of your private assets, such as shares in asset-managing companies or real estate assets, for example in the context of inheritances and gifts or in divorce proceedings.

Hofmann & Fertig prepares inheritance tax returns for you and carries out the necessary valuations of your inherited assets.

Hofmann & Fertig will show you tax planning options for transferring your company assets to the next generation or a nonfamily member. Corporate reorganization may be required, intense discussions with family members or finding a buyer, which requires timely planning.

Hofmann & Fertig supports e.g. tax consultants, lawyers or notaries in tax issues in connection with inheritances and gifts. You can find more information here.

The number of real estate owners in Germany is increasing. Hofmann & Fertig supports you in transferring real estate assets held, as private assets or via asset management companies in a tax-optimised manner. You will be shown individual options tailored to your needs, also with regard to the use of the family members as a tax-saving transfer model.

Not only since the implementation of the EU Succession Regulation (No. 650/2012) in 2012, there is an increasing number of cases in which not only German inheritance and tax law applies, but also foreign law is involved. This can lead to a bad awakening in the case of international inheritances and gifts, so that in these cases early consideration must be given. Hofmann & Fertig advises in cross-border succession planning.

Hofmann & Fertig provides advice in the context of cross boarder situations such as children study or live abroad, companies are set-up in a foreign jurisdiction, you receive foreign assets or a relocation of someone’s residency is intended or a second residency abroad is maintained, e.g. in order to spend your old age abroad. Adverse (tax) consequences can occur for example if you established your last will in accordance with German law but spend the majority of your time abroad, e.g. in Spain. Hofmann & Fertig advises you in these cases with regard to the tax effects and show you ways in order to optimize your affairs.

What happens if you suddenly fail as an entrepreneur?

The emergency kit is recommended in case of unforeseen temporary failure or death.

• Important information is often bundled in one person and is usually not documented. In the event of a failure or death of the entrepreneur, successors or representatives often find it difficult to obtain the necessary information and documents. This could jeopardize the continuation of the company. There may be a risk of customer churn or a reduction in the value of the company. To prevent this, it is advisable to create an emergency case.
• The emergency kit contains all important information and documents such as information about a possible will, appointment of a representative, passwords, important contracts, customer information.
• The emergency kit can, for example, be set up in a physical folder but also in a digital form.

An emergency case is successful when it is tailor made and thus covers all the special features of the individual case. Based on experience, the creation of an emergency kit during the lifetime of an entrepreneur is generally an easy and routine task whilst it can be a very challenging and time-consuming effort for the representatives or successors. Further, there is also the risk of company downtime.

We will be happy to support you in creating your individual emergency kit.

Hofmann & Fertig will advise you on tax optimized transfers of your private assets. You will be shown options for transferring your assets, such as securities, life insurance policies, real estate, shares in, for example, asset-managing partnerships or family homes, e.g. within the framework of anticipated succession. Your future financial needs should also always be taken into consideration, assets can already be transferred and yet you can still reserve further income from this, for example with usufruct arrangements.

Even if you have no children and thus no direct descendants, or if you do not wish to consider family members who are entitled to inherit by law, Hofmann & Fertig will show you options to transfer your accumulated assets so that the assets are ideally not reduced by taxes. In these cases, the establishment of a foundation may be an interesting solution.

Hofmann & Fertig also advises future heirs and gifted persons, if you will receive assets and tax related questions arise.

Hofmann & Fertig lässt Sie „Probesterben“. Auch wenn es zunächst etwas skurril klingt, hilft es den Erbfall und die daraus folgenden steuerlichen Konsequenzen zu simulieren, um eventuellen Handlungsbedarf aufzudecken. Wenn es zu einem plötzlichen Ausfall des Unternehmers kommt oder auch der Privatperson, kann es zu unerwünschten steuerlichen bzw. erbrechtlichen Folgen kommen, die bislang unbeobachtet geblieben sind.

Hofmann & Fertig schaut sich gemeinsam mit Ihnen zu Beginn des Probesterbens an, welche Vermögenswerte vorhanden sind und welche Vorkehrungen Sie bislang getroffen haben. Auf dieser Grundlage werden Ihnen die erbrechtlichen und erbschaftsteuerlichen Konsequenzen aufgezeigt. Oftmals spiegelt sich in diesem Ergebnis nicht ihr Wunsch wieder. Lesen Sie hierzu unseren Beitrag für einen Unternehmer. Für eine Privatperson beispielsweise kann es zu unliebsamen Überraschungen kommen, wenn das Vermögen auf Familienmitglieder übergehen würde, die sie auf keinen Fall bedenken möchte.

Das Probesterben ist die Basis für die Gestaltungsberatung. Hofmann & Fertig zeigt Ihnen Gestaltungsmöglichkeiten auf, welche Ihren individuellen Wünschen und Bedürfnissen entsprechen.

Hofmann & Fertig zeigt Ihnen die steuerlichen Folgen ihrer gewählten Testamentsregelung auf oder unterstützt Sie bei den steuerlichen Aspekten beim Aufsetzen eines Testaments. Ein Großteil der selbstverfassten Testamente sind unwirksam, weil beispielsweise die Form nicht eingehalten wurde. Es kommt immer wieder zu Streitigkeiten in der Familie, weil Testamente ausgelegt werden müssen, da diese nicht sauber verfasst wurden. Dies kann zu langjährigen Streitigkeiten führen. Hierfür existieren genug Beispiele hinsichtlich bekannter Persönlichkeiten in den Medien.

Das Berliner Testament beispielsweise ist aus steuerlicher Sicht oftmals nicht empfehlenswert, weil hierdurch Erbschaftsteuer entsteht, welche vermieden werden könnte. Mehr dazu siehe hier.

Hofmann & Fertig zeigt Ihnen die steuerlichen Folgen Ihres gewählten bzw. gewünschten Güterstandes auf. Ehegatten beispielsweise im Güterstand der Gütertrennungen verschenken den steuerfreien Zugewinnausgleich im Erbfall. Hier würde sich eventuell eine (modifizierte) Zugewinngemeinschaft anbieten.

Auch die sogenannte Güterstandsschaukel ist ein von der Finanzverwaltung anerkanntes Modell um Vermögen steuerschonend an den Ehegatten zu übertragen. Hat beispielsweise ein Ehepartner, welcher im gesetzlichen Güterstand der Zugewinngemeinschaft lebt, ein Vermögen von 2 Million Euro und der andere Ehepartner kein Vermögen und möchte Erstgenannter auf seinen Ehepartner Vermögen über den Freibetrag von 500.000 Euro hinaus übertragen, würde im Falle der Übertragung Schenkungsteuer anfallen. Um diese Schenkungsteuer zu umgehen, kann das Ehepaar durch notariellen Vertrag vom Güterstand der Zugewinngemeinschaft in den Güterstand der Gütertrennung übergehen. Hierdurch wird der Zugewinnausgleichsanspruch ausgelöst, der nicht der Schenkungsteuer unterliegt. Danach kann das Ehepaar wieder in den Güterstand der Zugewinngemeinschaft wechseln. Somit könnten 1 Million Euro auf den anderen Ehepartner steuerfrei übertragen werden.

Hofmann & Fertig führt für Sie als Unternehmer, Käufer, Verkäufer, Erbe, Beschenkten oder aber auch als Leistung für Steuerberater, Rechtsanwälte oder Notare die Bewertung von Unternehmen durch. Angefangen über das vereinfachte Ertragswertverfahren, über eine modifizierte IDW S1 Bewertung bis hin zum IDW S1. Da das Verfahren nach IDW S1 nicht immer gefordert und dieses Verfahren recht aufwendig ist und teilweise auch keine anderen Ergebnisse liefert als einfachere Verfahren bietet Ihnen Hofmann & Fertig zunächst eine sogenannte Wertindikation an. Dieses Verfahren überprüft den nach dem vereinfachten Ertragswertverfahren ermittelte Unternehmenswert und ist kostengünstiger als ein komplettes IDW S1 Gutachten.

Hofmann & Fertig erstellt für Privatpersonen Anträge auf verbindliche Auskunft, um mögliche Rechtsunsicherheiten nach Möglichkeit im Vorfeld auszuräumen. Teilweise lassen sich Sachverhalte steuerlich nicht abschließend einschätzen. Daher bietet die Finanzverwaltung die Möglichkeit, für geplante aber noch nicht verwirklichte Sachverhalte eine verbindliche Auskunft zu beantragen und die steuerlichen Folgen abzuklären.

Expert opinions

With the diversity of tax issues and the speed of change, it is often difficult to keep up to date on all issues. In addition to day-to-day business, familiarizing oneself with a new area of tax law often requires non-existent capacities. Hofmann & Fertig offers in particular for tax consultants, companies, private individuals, lawyers and notaries the service of answering project-related questions in the form of an expert opinion and thus relieving you in your daily business. We are regularly consulted to review an existing opinion and give a second opinion. In doing so, we assess questions of tax structuring but also provide advice in the classic case of defence, for example in the context of tax audits and appeal or court proceedings. Our core expertise exists in the following fields:

  • (International) corporate tax law
  • Reorganization of companies
  • (International) income tax
  • (International) Inheritance and gift tax

We are guided by your needs, i.e. you decide whether we work for you in the background or get in direct contact with the other party and what scope the expert opinion should have. Discretion and mandate protection are the basis of a trusting cooperation for us.

Our partners and employees are proven experts in their fields of practice and are certified advisors for international tax law as well as succession and regularly publish articles on current topics. We look forward to hearing from you.

Hofmann & Fertig is a tax consulting professional partnership based in Frankfurt/Main Westend area that offers tax consulting services and expertise to domestic and internationally based companies and individuals.

For the second conescutive year the business paper Handelsblatt ranked Hofmann & Fertig also in 2018 among Germany’s top tax advisors in Frankfurt am Main. With our long-standing experience working for leading international professional services firms in Germany and Switzerland, we have extensive experience in delivering tax advice to local and international companies as well as private clients. Pursuant to such experience, we are well versed in and familiar with the methods and processes of the German tax system and have established good working relationships and lines of communication with representatives of the German tax authorities.

As an independent tax practice, we strive to gain an in depth knowledge and understanding of our clients and their unique tax needs and requirements with the ultimate goal of delivering expert and tailored tax advice and solutions at an economical rate.

We are fluent in both German and English and, as part of a well-connected business network of public notaries, lawyers and consultants, can also offer extended advice and services in relation to general business and legal matters.

We provide services as tax advisors, expert for tax succession planning and international tax law all over Germany, however, in particular in the Rhein Main Area in Frankfurt am Main, Bad Homburg, Königstein, Kronberg, Wiesbaden, Mainz, Offenbach and Aschaffenburg and also in Hamburg, München, Dusseldorf, Berlin, Hanover, Freiburg or Nuremberg.

To discuss your tax needs please contact us.

We are tax consulting professional partnership based in Frankfurt/Main Westend area and look forward to meet you in person in our office in Frankfurt but also in other locations. Please use the following contact details or the subsequent contact form.

Hofmann & Fertig

Partnerschaft aus Steuerberatern mbB

Schumannstr. 27
60325 Frankfurt / Main

Tel +49 69 8720 3390
Fax +49 69 8720 3395
info@hofmannfertig.com
hofmannfertig.com

Location

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How to find Hofmann & Fertig

by public transportation

  • Metro (U-Bahn) line 4, travel to station Festhalle/Messe
  • Exit Schumannstraße

ALTERNATIVELY

  • Tram (Straßenbahn) line 16 or line 17, travel to station Festhalle/Messe
  • Exit the tram and go in the viewing direction. Use the pedestrian crossing and turn left onto the Schumannstraße
  • Hofmann & Fertig is located at Schumannstraße 27 after approximately 250m

by car

We are happy to provide you with driving directions by car upon your request.

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Andreas is one of the founding partners at Hofmann & Fertig. He studied business adminis­tration with a focus on tax law and finance at the University of Applied Sciences in Wuerzburg, graduating in 2005. Following his studies, he worked for five years in the corporate tax department of Pricewaterhouse­Coopers in Frankfurt/Main where he advised both corporates and individuals in relation to domestic and inter­national taxation matters and then proceeded to successfully pass the German Tax Advisor exam in 2008. Having gained extensive experience in private practice, Andreas then moved in‑house to become an internal tax advisor for Celanese, a leading US chemical company, where he focused on tax structuring and the implementation of cross-border transactions. To enhance his international taxation experience, Andreas then joined the tax practice of Allen & Overy, a leading international English law firm, where he advised domestic and international clients primarily with respect to tax structuring, mergers and acquisitions, and corporate reorganization matters.

Areas of specialization

Pursuant to his over thirteen years’ of professional experience, Andreas has gained in-depth knowledge and understanding of key areas of domestic and international taxation including:

  • Corporate tax
  • Corporate reorganizations, mergers and acquisitions
  • Succession planning

As a tax advisor with both private practice and in-house experience, Andreas is well qualified to provide comprehensive support to his clients with respect to all of their tax needs. He places great importance on utilizing his extensive skills and expertise to deliver and implement value added practical solutions to his clients. He is a frequent author of professional articles and, due to his considerable stays abroad in the USA and Australia, Andreas is proficient in delivering advice also in English (English speaking tax advisor).

Published work

A selection of our published work is available here.

Memberships

  • Chambers of Tax Advisors Hesse (Steuerberaterkammer Hessen)
  • Germann Association of Tax Advisors Hesse (StBV Hessen e.V.)
  • FORUM Transaktionen im Steuerrecht e.V.

As one of the founding partners of Hofmann & Fertig, Nadine has accumulated over 10 years’ of professional experience advising private wealth individuals, and family and medium sized businesses. Nadine initially trained at Ernst & Young, Frankfurt/Main and became a tax consultant (Steuer­fach­angestellte) in 2001. She then studied at the Johann Wolfgang Goethe-University in Frankfurt/Main as well as at the University of St. Gallen in Switzerland and graduated with a Business Administration Degree in 2007. During her training and studies, Nadine gained professional experience in US tax law whilst working for a German-US accounting and tax firm in New York. Following her studies, Nadine worked for Pricewaterhouse­Coopers in Frankfurt/Main and passed the exam to become a Certified German Tax Advisor in 2010. After PwC and before founding Hofmann & Fertig, Nadine worked for a boutique tax advisory practice in Zurich, Switzerland and subsequently as head of the Frankfurt/Main office of the firm.

Areas of specialization

With her extensive training and international experience, Nadine is able to provide invaluable market insights tailored to the individual needs of her clients to optimize their tax position and safeguard their interests ultimately serving to contribute to the ongoing success of their businesses. Nadine specializes in the following areas and is also experienced in providing advice in English:

  • Succession planning (corporates and individuals)
  • Expatriate tax consulting services
  • Current tax advisory services
  • Advice on self-disclosures and voluntary amendments of tax returns (Selbstanzeigenberatung)

Published work

A selection of our published work is available here.

Memberships

  • Chambers of Tax Advisors Hesse (Steuerberaterkammer Hessen)
  • Germann Association of Tax Advisors Hesse (StBV Hessen e.V.)
  • Association of German Women Entrepreneurs (Germany)

Katja initially trained at a medium-sized tax firm and became a tax consultant (Steuerfachangestellte) in 2006. Following her training she worked for a few months in Ireland as a business clerk. She then studied Business Administration and graduated with a Bachelor degree in Business Administration in 2011. In 2012 she continued with her university studies and is expected to graduate with a Master’s degree in international tax law by the end of 2017. Due to the dual nature of her studies, she has been working as a team leader since 2012 in medium-sized tax firms primarily focussing on tax compliance and process improvements with respect to digitalisation.

Areas of specialization

Katja has more than 12 years of professional experience in medium-sized tax firms and advises primarily in the area of tax compliance and process improvements with respect to digitalisation. In this context she focuses on forward-thinking business consulting. Based on her profound working experience she specializes in the following areas:

  • Preparation of financial statements
  • Preparation of tax returns
  • Structuring
  • Budget Planning
  • Digitalisation

It is of her prime interest to promptly deliver up to date analyses on which basis her clients can take profound management decisions. Potential budget deviations and suitable measures will be agreed on in personal meetings.

Published work

A selection of our published work is available here.

Ingo Padtberg finished his studies of business law and taxation before he joined PricewaterhouseCoopers (PwC) in Frankfurt am Main, Germany, in the international income tax department with focus on international assignments. During his employment he passed the exam to become a Certified German Tax Advisor in 2012. In 2013 he was assigned to PwC Zürich, Switzerland, until 2015 where he worked as a tax manager for Swiss income and source tax cases with focus on German / Swiss border commuters and assignments.

Areas of Specialisation

Ingo Padtberg is an expert for international income tax with focus on tax consulting and compliance for expatriate cases for employer and employees. Due to his long-term experience in this area and his international assignment he can offer cost optimized solutions along with actual expatriate practice for employers as well as tax compliance and structuring for cross border tax situations of individual tax payers. All following services can be provided in German and English language:

  • International income tax consulting and compliance with focus on Swiss / German tax solutions
  • Expatriate tax consulting
  • Wage tax compliance (expatriate payroll) for employers

Published work

A selection of our published work is available here.

Memberships

  • Chambers of Tax Advisors Hesse (Steuerberaterkammer Hessen)

Privacy Policy

This data privacy policy gives you all necessary information on how, to what extent and for what purpose we or third parties collect personal data from you when using our website www.hofmannfertig.com and use them. The collection, processing, use and possible transfer of your data are strictly in accordance with the provisions of the General Data Protection Regulation (GDPR), the German Federal Data Protection Act (FDPA) and the German Telemedia Act (TMA).

Personal data (usually referred to just as “data” below) will only be processed by us to the extent necessary and for the purpose of providing a functional and user-friendly website, including its contents, and the services offered there.

Per Art. 4 No. 1 of Regulation (EU) 2016/679, i.e. the General Data Protection Regulation (hereinafter referred to as the “GDPR”), “processing” refers to any operation or set of operations such as collection, recording, organization, structuring, storage, adaptation, alteration, retrieval, consultation, use, disclosure by transmission, dissemination, or otherwise making available, alignment, or combination, restriction, erasure, or destruction performed on personal data, whether by automated means or not.

The following privacy policy is intended to inform you in particular about the type, scope, purpose, duration, and legal basis for the processing of such data either under our own control or in conjunction with others. We also inform you below about the third-party components we use to optimize our website and improve the user experience which may result in said third parties also processing data they collect and control.

Our privacy policy is structured as follows:

I. Information about us as controllers of your data
II. The rights of users and data subjects
III. Information about the data processing

I. Information about us as controllers of your data

The party responsible for this website (the “controller”) for purposes of data protection law is:

Hofmann & Fertig
Partnerschaft aus Steuer­beratern mbB
Schumannstraße 27
60325 Frankfurt am Main

Telefon: +49 69 8720 3390
Telefax: +49 69 8720 3395
E-Mail: info@hofmannfertig.com

The controller’s data protection officer can be reached via: info@hofmannfertig.com

II. The rights of users and data subjects

With regard to the data processing to be described in more detail below, users and data subjects have the right to confirmation of whether data concerning them is being processed, information about the data being processed, further information about the nature of the data processing, and copies of the data (cf. also Art. 15 GDPR);
to correct or complete incorrect or incomplete data (cf. also Art. 16 GDPR);
to the immediate deletion of data concerning them (cf. also Art. 17 DSGVO), or, alternatively, if further processing is necessary as stipulated in Art. 17 Para. 3 GDPR, to restrict said processing per Art. 18 GDPR;
to receive copies of the data concerning them and/or provided by them and to have the same transmitted to other providers/controllers (cf. also Art. 20 GDPR);
to file complaints with the supervisory authority if they believe that data concerning them is being processed by the controller in breach of data protection provisions (see also Art. 77 GDPR).

In addition, the controller is obliged to inform all recipients to whom it discloses data of any such corrections, deletions, or restrictions placed on processing the same per Art. 16, 17 Para. 1, 18 GDPR. However, this obligation does not apply if such notification is impossible or involves a disproportionate effort. Nevertheless, users have a right to information about these recipients.

Likewise, under Art. 21 GDPR, users and data subjects have the right to object to the controller’s future processing of their data pursuant to Art. 6 Para. 1 lit. f) GDPR. In particular, an objection to data processing for the purpose of direct advertising is permissible.

III. Information about the data processing

Your data processed when using our website will be deleted or blocked as soon as the purpose for its storage ceases to apply, provided the deletion of the same is not in breach of any statutory storage obligations or unless otherwise stipulated below.

Server data

For technical reasons, the following data sent by your internet browser to us or to our server provider will be collected, especially to ensure a secure and stable website: These server log files record the type and version of your browser, operating system, the website from which you came (referrer URL), the webpages on our site visited, the date and time of your visit, as well as the IP address from which you visited our site.

The data thus collected will be temporarily stored, but not in association with any other of your data.

The basis for this storage is Art. 6 Para. 1 lit. f) GDPR. Our legitimate interest lies in the improvement, stability, functionality, and security of our website.

The data will be deleted within no more than seven days, unless continued storage is required for evidentiary purposes. In which case, all or part of the data will be excluded from deletion until the investigation of the relevant incident is finally resolved.

Cookies

a) Session cookies

We use cookies on our website. Cookies are small text files or other storage technologies stored on your computer by your browser. These cookies process certain specific information about you, such as your browser, location data, or IP address.

This processing makes our website more user-friendly, efficient, and secure, allowing us, for example, to display our website in different languages.

The legal basis for such processing is Art. 6 Para. 1 lit. b) GDPR, insofar as these cookies are used to collect data to initiate or process contractual relationships.

If the processing does not serve to initiate or process a contract, our legitimate interest lies in improving the functionality of our website. The legal basis is then Art. 6 Para. 1 lit. f) GDPR.

When you close your browser, these session cookies are deleted.

b) Third-party cookies

If necessary, our website may also use cookies from companies with whom we cooperate for the purpose of advertising, analyzing, or improving the features of our website.

Please refer to the following information for details, in particular for the legal basis and purpose of such third-party collection and processing of data collected through cookies.

c) Disabling cookies

You can refuse the use of cookies by changing the settings on your browser. Likewise, you can use the browser to delete cookies that have already been stored. However, the steps and measures required vary, depending on the browser you use. If you have any questions, please use the help function or consult the documentation for your browser or contact its maker for support. Browser settings cannot prevent so-called flash cookies from being set. Instead, you will need to change the setting of your Flash player. The steps and measures required for this also depend on the Flash player you are using. If you have any questions, please use the help function or consult the documentation for your Flash player or contact its maker for support.

If you prevent or restrict the installation of cookies, not all of the functions on our site may be fully usable.

Contact

If you contact us via email or the contact form, the data you provide will be used for the purpose of processing your request. We must have this data in order to process and answer your inquiry; otherwise we will not be able to answer it in full or at all.

The legal basis for this data processing is Art. 6 Para. 1 lit. b) GDPR.

Your data will be deleted once we have fully answered your inquiry and there is no further legal obligation to store your data, such as if an order or contract resulted therefrom.

SSL-Encryption

To protect the security of your data during transmission, we use state-of-the-art encryption methods (e.g. SSL) via HTTPS.

Google Analytics

We use Google Analytics on our website. This is a web analytics service provided by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043 (hereinafter: Google).

Through certification according to the EU-US Privacy Shield

https://www.privacyshield.gov/participant?id=a2zt000000001L5AAI&status=Active

Google guarantees that it will follow the EU’s data protection regulations when processing data in the United States.

The Google Analytics service is used to analyze how our website is used. The legal basis is Art. 6 Para. 1 lit. f) GDPR. Our legitimate interest lies in the analysis, optimization, and economic operation of our site.

Usage and user-related information, such as IP address, place, time, or frequency of your visits to our website will be transmitted to a Google server in the United States and stored there. However, we use Google Analytics with the so-called anonymization function, whereby Google truncates the IP address within the EU or the EEA before it is transmitted to the US.

The data collected in this way is in turn used by Google to provide us with an evaluation of visits to our website and what visitors do once there. This data can also be used to provide other services related to the use of our website and of the internet in general.

Google states that it will not connect your IP address to other data. In addition, Google provides further information with regard to its data protection practices at

https://www.google.com/intl/de/policies/privacy/partners,

including options you can exercise to prevent such use of your data.

In addition, Google offers an opt-out add-on at https://tools.google.com/dlpage/gaoptout?hl=en in addition with further information. This add-on can be installed on the most popular browsers and offers you further control over the data that Google collects when you visit our website. The add-on informs Google Analytics’ JavaScript (ga.js) that no information about the website visit should be transmitted to Google Analytics. However, this does not prevent information from being transmitted to us or to other web analytics services we may use as detailed herein.

In addition or as an alternative to the browser add-on, you can prevent tracking by Google Analytics on our pages by clicking this link. An opt-out cookie will be installed on your device. This will prevent Google Analytics from collecting data for this website and for this browser in future as long as the cookie remains installed in your browser.

USE OF SCRIPT LIBRARIES (GOOGLE WEBFONTS)

In order to present our contents correctly and graphically appealing across all browsers, we use script libraries and font libraries such as Google Web Fonts (https://www.google.com/webfonts/) on this website. Google Web Fonts are transferred to your browser’s cache to avoid multiple loading. If your browser does not support Google Web Fonts or does not allow access, content will be displayed in a default font.

Calling script libraries or font libraries automatically triggers a connection to the library operator. In theory, it is possible – but currently also unclear whether and, if so, for what purposes – that operators of corresponding libraries collect data.

The privacy policy of the library operator Google can be found here:

https://policies.google.com/privacy

Google reCAPTCHA

Our website uses Google reCAPTCHA to check and prevent automated servers (“bots”) from accessing and interacting with our website. This is a service provided by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043 (hereinafter: Google).

Through certification according to the EU-US Privacy Shield

https://www.privacyshield.gov/participant?id=a2zt000000001L5AAI&status=Active

Google guarantees that it will follow the EU’s data protection regulations when processing data in the United States.

This service allows Google to determine from which website your request has been sent and from which IP address the reCAPTCHA input box has been used. In addition to your IP address, Google may collect other information necessary to provide and guarantee this service.

The legal basis is Art. 6 Para. 1 lit. f) GDPR. Our legitimate interest lies in the security of our website and in the prevention of unwanted, automated access in the form of spam or similar.

Google offers detailed information at:

https://policies.google.com/privacy

Legal Disclosure

Information in accordance with section 5 German Telemedia Act (TMG)

Hofmann & Fertig
Partnerschaft aus Steuerberatern mbB

Schumannstraße 27
60325 Frankfurt am Main
Germany
Telephone: +49 69 8720 3390
Fax: +49 69 8720 3395
E-Mail: info@hofmannfertig.com
Homepage: www.hofmannfertig.com

Entries at the German District Court

Registered Seat: Frankfurt/Main – German District Court (Amtsgericht) Frankfurt/Main
Registered Number: PR 2310

Legal Form

Limited Liability Partnership (Partnerschaftsgesellschaft mit beschränkter Berufshaftung)

VAT-ID No. in accordance with section 27a
of the German VAT Act

DE815599504

Partners and power of representation

Certified German Tax Advisor Nadine Hofmann (Steuerberaterin)
Certified German Tax Advisor Andreas Fertig (Steuerberater)

The job titles Certified German Tax Advisors were awarded in the Federal Republic of Germany.

Regulating and supervisory authority

Steuerberaterkammer Hessen
Bleichstraße 1
60313 Frankfurt am Main
Telefon: +49 69 15 30 02 – 0
Telefax: +49 69 15 30 02 – 60
E-Mail: geschaeftsstelle@stbk-hessen.de

Regulated Professions / Independent Professions

Professional regulations applicable for Certified German Tax Advisors:

  • Tax Advisory Act (StBerG)
  • Tax Advisory Act Ordinance (DVStB)
  • Tax Advisors´ Professional Code of Conduct (BOStB)
  • Regulation on Tax Advisors´ Fees (StBVV)

The regulations can be accessed at: www.bstbk.de.

Details of professional indemnity insurance

Gothaer Versicherung
Gothaer-Allee 1
50969 Köln

Extent of insurance cover

Germany, the foreign countries of Europe, Members of the European Union and members of the states of the EEA (European Economic Area) and Turkey as well as states in the area of the former Soviet Union.

Disclaimer

Accountability for content

The contents of our pages have been created with the utmost care. However, we cannot guarantee the contents’ accuracy, completeness or topicality. According to statutory provisions, we are furthermore responsible for our own content on these web pages. In this context, please note that we are accordingly not obliged to monitor merely the transmitted or saved information of third parties, or investigate circumstances pointing to illegal activity. Our obligations to remove or block the use of information under generally applicable laws remain unaffected by this in accordance with §§ 8 to 10 of the Telemedia Act (TMG).

Accountability for links

Our website contains external Links to webpages of third parties the content of which we are not responsible for. Responsibility for the content of external links (to web pages of third parties) lies solely with the operators of the linked pages. We make no representations as to the accuracy, or any other aspect, of information contained in third-party websites. Should any legal infringement become known to us, we will remove the respective link immediately.

Copyright

Copyright © Hofmann & Fertig Partnerschaft aus Steuerberatern mbB.
All rights reserved.

Our web pages and their contents are subject to German copyright law. Unless expressly permitted by law every form of utilizing, reproducing or processing works subject to copyright protection on our web pages requires the prior consent of the respective owner of the rights. Individual reproductions of a work are allowed only for private use, so must not serve either directly or indirectly for earnings. Unauthorized utilization of copyrighted works is punishable.