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Nordic
Brilliant
Smart

High-quality consulting

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NORDIC
BRILLIANT
SMART

HIGH-QUALITY-CONSULTING

WE LOVE SUCCESS.
THAT IS WHY WE WANT
YOU TO BE SUCCESSFUL.

International corporate law

nbs partners advises mid-sized and capital market-oriented companies as well as private individuals from Hamburg. Personal. Interdisciplinary. Forward looking. For more than 40 years.

Our aspiration: We stand by your side. At all times. We make your project our joint project – and create real added value. By not only guiding, but also pointing out new opportunities and paths. We understand entrepreneurs, because we are entrepreneurs. You can count on that.

LAW

We understand the law – and look after your rights.

LEGAL

AUDIT

We do not just audit your financials. We examine your opportunities.

Audit

TAX

We know what you need to know – create room for you to manoeuvre.

Tax

CURRENT ISSUES

19.November.2024
News

Impact of the Corporate Sustainability Reporting Directive (CSRD) not being transposed into German law by 31 December 2024

Background The European Union's CSRD requires transposition into national law to become legally effective. Due to the open legislative process in Germany and the break-up of the governing coalition, it is unlikely that the CSRD Implementation Act (CSRD-UmsG) will be passed by 31 December 2024. This has far-reaching consequences for the ESG reporting obligations for the financial years 2024 and 2025 and their audit. Consequences for companies reporting under ESRS for the first time in 2024 The following aspects arise for companies that would be required to report under the European Sus…
more
27.September.2024
Audit News

EFRAG decides on drafts of sector classification and first ESRS sector standard

Background The EFRAG has approved the drafts for the sector classification and the sector standard for the oil and gas sector for public consultation. This is an important step towards EFRAG's goal of developing complementary standards for sustainability-related industries. The application of the sector standards finalised by then is expected to be mandatory for all reporting companies from June 2026. For this requirement, companies must generate at least 10% of their revenue in one of the covered sectors or be associated with material actual or potential negative impacts there. Content …
more
5.July.2024
Audit News

EFRAG publishes further support for the implementation of the ESRS

Background The EU's Corporate Sustainability Reporting Directive (CSRD) is estimated to affect over 11,000 German companies. These companies are required to report in accordance with EFRAG's European Sustainability Reporting Standards (ESRS). Dealing with double materiality and the value chain as well as deriving the relevant disclosure requirements is proving to be particularly challenging for many companies. Final publication of the EFRAG Implementation Guidances To this end, EFRAG has published further recommendations ("Implementation Guidances") to help companies with implementati…
more
5.July.2024
Audit News

Federal ministries draft relief for the Supply Chain Due Diligence Act (LkSG) and the Corporate Sustainability Due Diligence Directive (CSDDD)

Background The Ministries of Economic Affairs (BMWK) and Labour (BMAS) have jointly developed a working paper that includes reliefs for companies that are directly or indirectly affected by the LkSG. The CSDDD following the LkSG in 2026 extends the accountability obligations to over 17,000 companies, which will also require this accountability from their suppliers. This means that indirectly affected companies should also start to analyse their sustainability practices. The draft deals with reliefs in the audit practice of the Federal Office of Economics and Export Control (BAFA), which …
more
25.April.2024
News

nbs partners has received the certificate “Climate Neutral Company”

We have received the certificate "Climate Neutral Company" for the first time. This means that we have reduced our emissions of Greenhouse Gases to zero emissions by reduction and compensation. We are pleased that we have taken this first step and thereby made a small contribution to climate protection. Supporting the 17 Sustainable Development Goals (SDGs) of the United Nations for sustainable development on an economic, social and ecological level is a matter of personal concern to us. However, we are clearly aware that this is just the starting point and that we must work together to contin…
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NEIGHBOURLY
BRILLIANT
SMOOTH

People

Tobias Schreiber

Tobias Schreiber

Partner

German Public Auditor · CPA

Dr. Simon Norris

Senior Consultant

Senior Consultant

Jaroslaw Norbert Nowak LL. M.

Jaroslaw Norbert Nowak LL.M.

Rechtsanwalt · zertifizierter Compliance Officer (TÜV) · zertifizierter Datenschutzbeauftragter (TÜV)

Olaf Matschernus

Olaf Matschernus

Attorney at Law

Dirk Kohlenberg

Dirk Kohlenberg

Partner

Attorney at Law

Wolfgang Paul

Wolfgang Paul

Attorney at Law

Pascal Verma

Pascal Verma

Partner

Attorney at Law

Daniel Danneberg

Daniel-André Danneberg

Director

German Public Auditor · Tax Consultant · Sustainability-AuditorIDW

Dr. Karsten Bornholdt

Dr. Karsten Bornholdt

Partner

Attorny at Law · Certified Lawyer for Banking and Capital Market Law

Nadine Garir

Nadine Garir

Attorney at Law  · Specialist lawyer for information technology law  · Data Protection Commissioner (TÜV)

Tino Rühmkorb

Tino Rühmkorb

Partner

German Public Auditor

Martin Köhler

Dr. Martin F. Köhler

Of Counsel

Attorney at Law – Exec. MBL (HSG, St. Gallen) – Corporate Compliance Professional (FSFM)

Boris Michels

Boris Michels

Partner

German Public Auditor · CPA · Tax Consultant · CVA · Sustainability-AuditorIDW

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