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DAFÜR, DASS SIE ERFOLGREICH SIND.

WIRTSCHAFTSKANZLEI

nbs partners berät von Hamburg aus mittelständische und kapitalmarktorientierte Unternehmen sowie Privatpersonen. Persönlich. Interdisziplinär. Zukunftsweisend. Seit mehr als 40 Jahren. 

Unser Anspruch: Wir sind an Ihrer Seite. Jederzeit. Wir machen Ihr Projekt zu unserem gemeinsamen – und schaffen echten Mehrwert. Indem wir nicht nur steuern, sondern Ihnen neue Chancen und Wege aufzeigen. Wir verstehen Unternehmer, denn wir sind Unternehmer. Darauf dürfen Sie vertrauen.

RECHTSBERATUNG

Wir kennen die Gesetze – und kümmern uns um Ihr Recht.

WIRTSCHAFTSPRÜFUNG

Wir prüfen nicht nur Bilanzen. Wir prüfen Ihre Chancen.

STEUERBERATUNG

Wir wissen, was Sie wissen müssen – und verschaffen Ihnen Freiräume.

Aktuelles

Amendments to the German Money Laundering Act

With the implementation of the 4th EU Money Laundering Directive (RL [EU] 2015/849) in the German Money Laundering Act (Geldwäschegesetz, “GWG”), a transparency register was established in Germany on 01 October 2017. According to this, legal representatives of legal entities and registered partnerships (together, “legal entities”) are obliged, among other things, to report details of their beneficial owners to the transparency register. The aim of introducing the transparency register is to record the natural persons behind company law structures. According to Sec. 3, subsec ...

Duties of the managing directors in times of the COVID-19-pandemic

The COVID-19-pandemic and the government measures taken in this context at federal and state level (such as the closure of facilities and retail stores, the issuing of quarantine orders and exit restrictions) have led to a considerable slump in the German economy, and the financial and capital markets are under considerable pressure. Companies in many industries are directly affected by these negative economic effects in the form of interrupted supply chains, sometimes significant sales losses and the need for protective measures for employees. It is not uncommon for companies to face a con ...

Effects of COVID-19 on lease arrangements according to IFRS 16

As a reaction to COVID-19 in Germany, various civil law provisions on the exclusion of termination in tenancy law, on deferral of payment in consumer loan agreements and contracts that secure the further going concern came into force on 1 April 2020. As a result, rental contracts, in particular, may not be terminated due to rent debts in the period from April to the end of June 2020, provided that the incurrence of the rent debts is attributable to COVID-19, such as the closure of retail stores for a certain period of time. On 10 April 2020, the IASB published a statement which addresses th ...

On alert: How the coronavirus affects current financial reporting

According to the risk assessment of the Robert Koch Institute of 9 March 2020, the so-called SARS-CoV-2 or COVID-19 („coronavirus“) presents a very dynamic and serious situation worldwide and in Germany. It is therefore debatable what financial impact the virus will have on the economy and not whether there will be any financial implications. The Lufthansa Group, for example, recently reported that it is facing drastic declines in bookings and numerous flight cancellations due to the virus. Flight capacity is therefore to be reduced by up to 50% to mitigate the financial consequences of th ...

Proposed amendments for IAS 1 in relation to presentation and disclosure issues: ED/2019/7

IAS 1 ‚Presentation of Financial Statements‘ sets out the general framework and requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for the content of financial statements. On 17 December 2019, the IASB published the ED/2019/7 to replace IAS 1 and amend other standards relating to presentation and disclosure issues. The reason for this is the strong need of investors for better comparability and a uniform structure of the income statements. In addition, the use of different performance indicators of companies has often been ...

NAH
BERATEND
SCHLAGFERTIG

Personen

Dr. Karsten Bornholdt

Partner

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

Boris Michels

Partner

German Public Auditor  · CPA · Tax Consultant · CVA

Dennis Huget

Partner

Tax Consultant

Dr. Cornelia Rump

Partner

Attorney at Law

Tobias Schreiber

Partner

German Public Auditor · CPA

Claudia Kühlewind

Senior Manager

Tax Consultant

Christian Tredup

Senior Manager

Tax Consultant

Torsten Gehrmann

Partner

German Public Auditor · Tax Consultant

Imke Reich

Manager

Master of Science

Wolfgang Paul

Attorney at Law

Pascal Verma

Partner

Attorney at Law

Olaf Matschernus

Attorney at Law

Nadine Eichmann

Attorney at Law

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