Our offer includes:
- Review of the PLTA for a small corporation as defined by Section 267 (1) of the German Commercial Code [HGB]
- Review in case of concluding a new contract
- Brief experts report
- Identification of risks
- Recommended actions
Income-tax audit of your PLTA – free initial consultation
Ensuring Acceptability for Tax Purposes
An effective PLTA is an important requirement for income tax consolidation. There are onerous tax-related requirements for this type of contract and PLTAs are regularly subject to audit by tax authorities. Our tax experts carefully review the content and the wording in order to guarantee that your profit and loss agreement is acceptable for tax purposes. Furthermore, we identify any adjustments necessary in relation to changes to tax legislation. The results are presented to you in a concise and intelligible manner in our brief expert report. In this way you can immediately see potential weaknesses and any actions required.
Your benefits with our solution
EAV nach aktueller Rechtslage
Identifizierung von Anpassungsbedarf
Vermeidung verunglückter Organschaft
Erhöhte Rechtssicherheit
Umfassende EAV-Expertise
Interesting Facts
Review of compensation payments (commonly requested by clients with external shareholders).
The net fee relates to the audit of a profit and loss transfer agreement of a small corporation within the meaning of Section 267 (1) HGB. For more information, please see the FAQ section. Administrative costs will be calculated at a 5% flat rate of the net fee invoiced. Inclusive within the flat rate are expenses incurred for telecommunication, database usage, and secretarial work such as print and graphics support. In addition, other expenses incurred in connection with the provision of services will also be invoiced. These particularly include, but are not limited to, expenses for travel and external providers based on actual costs incurred. Please note that the above stated net fee is subject to VAT at the legally applicable rate.
Questions and answers
Your company is considered a small corporation where it does not exceed two of the three following characteristics on the balance sheet date of two consecutive years.
- Total assets of EUR 6,000,000
- Revenue of EUR 12,000,000 in the twelve months prior to the balance sheet date
- An annual average of fifty employees
Add together the number of people employed as at 31 March, 30 June, 30 September and 31 December (including employees that are abroad but not including trainees) and divide this number by four.
When assessing the size of a corporation, any losses recognized on the assets side are not taken into account with regard to total assets.
If your company is newly established, the first balance sheet data following the new establishment are used as the basis.
Would you like to know more?
Simply contact us and we will be happy to answer your individual questions.
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