Annual accounts & tax returns


We have been working for insolvency administrators or advising managing directors of companies in crisis for decades. We know the constraints, the sometimes problematic information situation and the scarcity of resources in such situations. Our strength is that we adapt to them and think in terms of processes.

As a rule, the focus is on the smoothest possible “functioning” of the taxation process over the entire duration of the proceedings. We already take this into account in the course of accounting and this continues in our dealings with the tax authorities and in the preparation of tax returns.

Insolvency tax law is very specialised. This is where we are at home and can bring our core competences to bear. Protecting the assets or even increasing them is a priority alongside compliance with the legal provisions.

Last but not least, we are – like you – entrepreneurs. Cost and benefits must be weighed against each other.


In insolvencies, we are confronted every day with accounting of every kind and quality on a wide variety of technical platforms. We have extensive expertise in developing solutions that comply with the law and in deciding whether and in what form bookkeeping should be updated or continued.

We also prepare income-surplus statements under insolvency law in insolvency or self-administration proceedings. Here we attach importance to informative and up-to-date information. It goes without saying that the income-surplus account must meet the legal requirements.

  • Preparation of the insolvency income statement for reporting to the insolvency court
  • Preparation of tax income-surplus-invoices in accordance with § 4 para. 3 EStG
  • Preparation of financial accounts for the debtor company
  • Preparation of payroll accounts including all accompanying services (production of certificates, statements, etc. )

Annual accounts / tax returns

Taxation of insolvency proceedings is becoming less and less different from that of intact companies. Deadlines have to be met, financial statements and tax returns have to be drawn up and, last but not least, the increasingly complex VAT specialities of VAT law in insolvency proceedings have to be mastered.

We see our task primarily as taking over the entire tax process rather than just a single annual financial statement or tax return. We think at the beginning of the procedure, the end of the procedure and its tax implications. This allows us to reduce the amount of necessary work to what is necessary.

Annual accounts

  • Preparation of winner surveys in accordance with § 4 para. 3 EStG (revenue-surplus statements) or annual financial statements for companies of all size classes or advisory support of the preparation
  • Preparation of special and interim balance sheets in the investor process

Tax returns

  • Income tax return including all attachments
  • Corporate tax return including all attachments
  • business tax return
  • Pre-declarations and annual VAT returns
  • Capital income tax returns
  • In case of insufficient data or quantity: preparation of documents to be forwarded to the Treasury for qualified estimations of the tax bases


  • General tax advice, in particular on insolvency-specific issues
  • tax assessment and revision of contracts of any kind
  • tax assessment and revision of comparative texts or similar agreements with creditors
  • representation in out-of-court and court redress proceedings before the tax authorities and tax courts
  • representation in all audits of the financial authorities
  • and much more


The traditional services of auditing firms are less often needed in insolvency. Our many years of experience are all the more beneficial here. We can take on examination tasks ourselves or provide advisory support for such processes.