Always do the best for you

Find out about the excellent quality of our services

Always do the best for you

Find out about the excellent quality of our services

Comprehensive advice – our services

The HLB Klein Mönstermann Group stands for competence, objectivity and service quality at five locations: Osnabrück, Berlin, Georgsmarienhütte, Lingen and Bramsche. We offer our clients a comprehensive service portfolio that covers almost the entire spectrum of tax consultancy, auditing and legal advice.

We rely on an interdisciplinary approach that enables us to develop innovative solutions from a single source. Understanding is an important prerequisite for successful and sustainable support. Only those who are able to understand what drives and challenges their clients are in a position to solve their concerns satisfactorily.

Auditing – transparency, security and trust

Auditing is a central component of the HLB Klein Mönstermann Group at all locations. We assist our clients with statutory audits as well as voluntary audits – always with the aim of making the audit process efficient, transparent and low-cost. Our focus is on objectivity and sustainability in order to ensure reliable and resilient results for all parties involved.

Our auditing services

Thanks to our interdisciplinary cooperation with experts from the fields of tax consultancy and legal advice, we develop holistic auditing and consultancy solutions that go beyond the traditional audit of financial statements.

Consolidated and annual financial statements

Consolidated financial statements are the interim or annual financial statements of a company with the aim of determining the tax burden incurred. They are also used by internal and external addressees to create an information basis for planning their business activities.

More on annual and consolidated financial statements

IFRS audits

Unterstützung bei der Rechnungslegung nach internationalen Standards

Das Kürzel IFRS steht für einen akzeptierten globalen Standard in Sachen Rechnungslegung, der internationalen Investoren und Gläubigern einen fundierten Überblick über die wirtschaftliche Unternehmenssituation ermöglichen soll. Gerne übernehmen wir für Sie die Erstellung und auch Analyse von IFRS-konformen Abschlüssen.

More about IFRS

Due diligence audits

Careful analysis of corporate transactions to minimize risks

An examination of the assets, earnings and financial position as part of financial due diligence provides clarity about the company’s financing structures, debts and debt-like items. Our experienced auditors prepare meaningful analyses for you to help you make well-founded decisions.

More about due diligence

Company valuations

Sound valuation methods for determining the company value

There are various reasons why a company needs to be correctly valued by an objective external expert. Find out more about the available valuation methods and which one is suitable for your situation.

Tax advice – Competent, transparent & individual

German tax law is complex and multi-layered – a challenge for companies and private individuals. As an experienced tax consultant with over 90 years of experience, the HLB Klein Mönstermann Group is at your side with comprehensive and professionally sound tax advice. We help you to optimize tax burdens and efficiently fulfill your tax obligations – regardless of your company size or industry.

What is your advantage?

Individual tax strategy: Optimization of your tax burden
Personal advice: Tailor-made solutions for your needs, fixed contacts and sustainable cooperation
Transparency & trust: Clear communication at eye level, we are transparent about our consulting steps and offer comprehensible price structures
Comprehensive service: Synergy effects through auditing & legal advice. So you have everything under one roof.

Tax consultancy services

Our clients benefit from comprehensive support. By working closely with our experts in auditing, legal advice and a notary’s office, we offer you tax advice from a single source – efficiently, comprehensibly and reliably.

International tax law

Companies operating across borders face new challenges that require special expertise; on the other hand, this can result in unpleasant additional tax burdens.

More on international tax law

Mitarbeiterentsendung - Global Mobility

Employee mobility is in a state of flux. Constant changes in legal requirements and advances in new technologies are reshaping the way companies and individuals work.

Today, medium-sized companies operate globally and have their own branches and local employees in numerous countries. In addition, the cross-border secondment of employees is an important part of the global business strategy for many companies. Managing directors working across borders or employees working from home abroad are no longer a rarity. Companies and their employees use these flexible working models on a global level. However, this is accompanied by complex labor law, tax law and social security law challenges that require careful planning and compliance with legal requirements.

An overview of our services

Tax and social security law assessment of foreign engagements
Drafting employment and secondment contracts
Conducting consultations in the home and host country prior to the assignment abroad
Implementation of and support with payroll accounting in Germany and abroad
Preparation of income tax returns in the home and host country
Preparation of tax reports

Verrechnungspreisdokumentation - Transfer Pricing

Companies are increasingly operating globally and across national borders in order to remain competitive. Cross-border business relationships within international corporate groups offer great opportunities, but also face high requirements. The internally determined value for goods and services, the transfer price, not only has an impact on the distribution of profits, but also on taxation in particular.

In Germany and worldwide, there is an increasing focus on transfer pricing. The aim of many initiatives, including international organizations such as the OECD, is to combat tax avoidance through profit shifting. As a result, transfer pricing audits are being intensified in tax audits and documentation and reporting obligations are being tightened considerably.

The HLB Klein Mönstermann Group supports you and your company in fulfilling documentation and reporting obligations, also taking into account the special requirements abroad, and in developing or adapting an optimal transfer pricing system for you within the legal requirements.

Our services are:

Development, adaptation and implementation of transfer pricing systems
Support with the fulfillment of documentation and reporting obligations in Germany and abroad – local file, master file, cross-border reporting (CbCR), fulfillment of cross-border reporting obligations for tax arrangements (DAC 6)
Defense in tax audits, judicial and extrajudicial legal disputes
Avoidance and elimination of double taxation – mutual agreement procedures, arbitration proceedings

Value added tax consulting

VAT and its payment often means an additional administrative and financial burden for companies. However, the VAT Act also offers opportunities for structuring that offer a great deal of potential for optimization, particularly in mass business.

More about sales tax consulting

Company succession

We are your partner for successful company succession

Handing over a company is one of the biggest challenges for entrepreneurs. Whether within the family, to employees or to external investors – a well-planned and legally compliant company succession determines the future of your life’s work.

Our law firm specializes in the legal, tax and strategic support of company successions. With years of experience and in-depth expertise, we develop tailor-made solutions that preserve your individual goals and values.

Our services in the area of company succession:

Legal structuring – inheritance law, company law, contract drafting
Tax optimization – minimization of tax burdens
Intra-family succession – solutions for a harmonious handover
Company acquisitions and sales – assistance with M&A processes
Emergency provisions – protection through wills and powers of attorney

We support you from the initial analysis through strategy development to successful implementation – discreetly, with foresight and with the aim of securing your company in the long term.

Let us manage your succession together.

Inheritance and gift tax

In Germany, all assets acquired through lifetime gifts or inheritance are subject to the Inheritance Tax and Gift Tax Act. Our experienced team of tax advisors will support you with all issues that arise, such as minimizing the tax burden through early planning.

Legal advice & notary’s office

The prerequisites for successful auditing and tax advice usually also require expertise in the field of legal advice. In order to be able to offer our clients solutions to even complex challenges from a single source, we rely on close interdisciplinary cooperation with our legal department – KMP Legal.

Our experience allows us to develop comprehensive overall concepts and creative solutions – and to achieve the best possible results for you at the same time.

Our specialist areas

As an active part of the HLB Group, we continuously share our specialist knowledge within our network, while at the same time being able to draw on the expert pool of more than 24 partner companies.

Company law

From the formation of a partnership or corporation, the choice of the most favorable corporate form for you, upcoming restructurings to liquidation: Our experts support your company in all areas of corporate law.

Further services

IT-Audit und Prozessberatung – Tax Compliance Management System

The digital transformation brings opportunities, but also challenges and risks. Companies are faced with the task of fulfilling legal IT audits, optimizing their data analysis and designing efficient and compliant business processes. Our IT audit and process consulting services support you in minimizing IT risks, optimizing digital workflows and reliably meeting legal requirements. Our USP lies in the holistic advice we provide, so that not only IT risks but also other risks, e.g. VAT risks, can be addressed.

IT and migration audits – security for your systems

The introduction of new IT systems or the migration to a new platform often harbors hidden risks. Our expert Niklas Niehenke will assist you with the legally required IT audit and evaluate the IT processes during and after the system changeover.

Our IT and migration audit services:

IT audits in accordance with ISA DE 315
Project-accompanying migration audit – security when introducing new ERP or DMS systems
Post Implementation Review (PIR) – review of the system implementation to ensure data integrity and process quality

Journal entry testing – complete analysis of your accounting data

Digital accounting generates thousands of data records every day that require detailed analysis. Our Journal Entry Testing (JET) provides you with a complete view of your bookings by extracting data from your ERP system and performing targeted analyses. Our journal entry testing includes:

Data extraction and mapping of all booking tables from your ERP system
Analysis of the entire accounting material of a financial year
Identification of anomalies, anomalies or compliance violations
Individual test procedures and risk-oriented evaluations

Process optimization & restructuring – Efficient and compliance-compliant workflows

In addition to an effective compliance management system, the continuous optimization of your business processes is crucial. We help you to analyse existing processes, identify weaknesses and optimize them through digitalization and automation. Our process consulting includes:

Creation of process diagrams in the BPMN 2.0 modeling language
Analysis of process activities with regard to compliance, control weaknesses & efficiency
Optimization & restructuring of processes
Establishment of controls based on a risk classification & assessment

Our goal: transparency, security and efficiency for your business processes – through sound IT audit and process consulting.
Let our expert Niklas Niehenke advise you! We support you in ensuring compliance and optimizing your IT-supported business processes.

ESG sustainability reporting

Sustainability management and meaningful sustainability reporting are no longer voluntary initiatives, but an integral part of corporate responsibility and regulatory requirements. With the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), large companies are faced with the challenge of making sustainability reports transparent, legally compliant and strategically meaningful. However, small and medium-sized companies are also indirectly affected if, for example, they have to provide data to companies in their value chain that are subject to reporting requirements or to banks.

Our experts support you in implementing the regulatory requirements for sustainability reporting and EU taxonomy in a legally compliant manner.

Sustainability reporting – from planning to auditing

The CSRD and ESRS define new standards for sustainability reporting and oblige large companies and corporate groups to disclose their ESG performance in detail. We guide you through the entire reporting process – from the ESRS-compliant materiality analysis to the review of the final report. We also support small and medium-sized companies, whether in voluntary reporting in accordance with the VSME (voluntary sustainability reporting standard for SMEs) or in reporting individual data points to external stakeholders.

Our services in the area of sustainability reporting:

Support in the preparation of sustainability reports in accordance with the ESRS and VSME: We support you in the planning and preparation of your sustainability report, whether mandatory according to the ESRS or voluntary according to the VSME. Our aim is to ensure that you produce a transparent and standard-compliant report, always bearing in mind the existing simplifications and simplification options offered by the standards.
Audit of sustainability reports: To ensure the quality and legal compliance of your sustainability reporting, we carry out limited assurance or reasonable assurance reviews as required. In doing so, we validate whether all necessary information and key figures have been correctly determined and presented, thereby ensuring that your report meets the high transparency and quality requirements of current regulatory standards. We also see ourselves as an accompanying consultant during the audit, contributing to meaningful reporting with an in-depth understanding of the regulatory requirements as well as the possibilities for simplification.

EU Taxonomy – Identifying sustainability-compliant economic activities

The EU taxonomy defines which economic activities are considered environmentally sustainable. Companies that are required to report under the CSRD must check whether and to what extent their activities are taxonomy-compliant.

Our services for EU taxonomy:

Preparation and interpretation of regulatory requirements: We analyze the current legal requirements and prepare the complex requirements of the EU taxonomy for your company in an understandable way.
Support in identifying taxonomy-eligible business activities: Our team of experts supports you in reviewing and evaluating your business activities to determine whether they meet the taxonomy eligibility criteria.
Assistance with taxonomy compliance checks: We support you in checking your business activities for compliance with the taxonomy compliance criteria.
Support in determining and recording relevant key figures for CSRD reporting: We support you in implementing the mandatory disclosures on the EU taxonomy for CSRD reporting in accordance with the legal requirements.

Climate accounting & climate strategy – analyze & reduce CO₂ footprint

We help you to analyze climate risks and develop a climate strategy that meets both legal requirements and your corporate goals. Our services in climate assessment & climate strategy:

Calculation and analysis of the carbon footprint: We support you in determining and recording the relevant emission sources of your company and in the (ESRS-compliant) calculation of your carbon footprint. Both direct and indirect greenhouse gas emissions are taken into account in order to create a precise starting point for your climate strategy.
Identification and assessment of climate risks: Both the ESRS and the EU taxonomy require a climate risk analysis. We help you identify potential climate risks – such as physical damage from extreme weather events or regulatory changes – and assess their potential impact on your business performance.

Development of an individual climate strategy: Based on the data and risk assessments obtained, we work with you to develop a climate strategy that is right for you and supports your corporate goals while also meeting legal requirements.

Our aim is to provide you with the best possible support on the way to meaningful and legally compliant reporting.
Let our expert Johannes Esmann advise you!We accompany you on the path to greater sustainability, compliance and corporate responsibility.

Non-profit status, foundations

Individual advice for charitable organizations, foundations and non-profit structures

Whether you want to establish a charitable association, set up a family foundation or align an existing organization with new legal and tax requirements – we are here to advise you with our many years of experience and comprehensive expertise. Our services include legal and tax structuring as well as ongoing advice and auditing of your non-profit organization.

Our services in the area of non-profit & foundations

Establishment and support:Our services in the area of non-profit & foundations
- We support you from the initial idea to the legally compliant foundation and ongoing tax and business support. We support the following legal forms, among others
- registered association (e.V.)
- legally capable and non-legally capable foundation
- Family foundation
- Fiduciary solutions
- non-profit limited liability company (gGmbH), gUG, gAG

Audit of articles of association & tax recognition
We check your articles of association for conformity with the current requirements of the German Fiscal Code and advise on possible optimizations
Tax consultancy & auditing
From the use of funds to compliance with the statutory purposes, we support you with sound tax advice – on request also as part of voluntary or statutory audits
Liability and compliance advice
We show how board members, managing directors and trustees can avoid liability risks and which organizational precautions are necessary for the legally compliant management of a non-profit organization
Training & further education
Whether you are interested in accounting for spheres, donation law or investment guidelines – we offer practice-oriented training for board members, employees and financial managers in non-profit organizations
Advice on investment guidelines for foundations
We support foundations in the development and review of their investment guidelines – in the area of conflict between capital preservation, purpose realization and regulatory requirements

We provide answers to your questions:

Association law:

When is there a tax liability?
What are the consequences of naming a sponsor on the club’s website?
Which income and expenses belong in the non-material report, asset management, special-purpose operation and commercial operation?
May the Management Board pay itself “remuneration” for its activities?
What do you need to bear in mind with donation receipts?

Foundation law:

What must be taken into account when realizing the purpose of a foundation?
Is cooperation with other foundations possible?
What type of assets must be contributed to a foundation when it is established?
Is there a “mandatory contribution” similar to the share capital of a GmbH?
How is the foundation capital to be maintained?
What special features does the family foundation have?

Are you planning to set up a non-profit organization or would you like to optimize existing structures?
Talk to us – we look forward to accompanying you.

public companies

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Always do the best for you

Always do the best for you

Comprehensive advice – our services

Auditing – transparency, security and trust

Our auditing services

Tax advice – Competent, transparent & individual

What is your advantage?

Tax consultancy services

Legal advice & notary’s office

Our specialist areas

Further services

IT and migration audits – security for your systems

Journal entry testing – complete analysis of your accounting data

Process optimization & restructuring – Efficient and compliance-compliant workflows

Sustainability reporting – from planning to auditing

EU Taxonomy – Identifying sustainability-compliant economic activities

Company

Services

International

Legal