CONSULTING APPROACH

In practice, the separation of tax law and business administration topics is fundamentally not possible, as the tax assessment forms part of the overall business consideration. The legislator has created a multitude of options and scope for design in numerous tax and commercial law provisions, which must be applied precisely, goal-oriented, and, ideally, in a tax-relieving and liquidity-preserving manner. Furthermore, the state is often theoretically referred to as a silent partner in every company due to its tax demands, which leads to the state, in the form of the Federal Ministry of Finance, levying these taxes on a materially legal basis and with clear form and deadline regulations. On this basis, it is understandable that every business decision must be examined for its tax implications.

On the other hand, every entrepreneur – as well as the state – understands that only visionary, strategically well-positioned companies can succeed in today's increasingly global market. Many small and medium-sized enterprises and freelancers are increasingly exposed to sometimes significant market changes or shifts. They must comprehensively review their business model for success potential, realign it, and thus secure it for the future. Here, it is no longer sufficient to assess individual business areas as well-positioned while others are merely "good enough." Due to the complexity of business processes, quality or efficiency errors often creep in, so that the overall performance of the company – in the worst case – is reduced to the weakest operational area. Therefore, the motto must be to strategically develop every business area – according to priorities, of course – in line with a holistic corporate strategy, in order to realistically achieve corporate goals. Particularly small and medium-sized enterprises often find themselves unable to employ experts in all business areas or to cover this themselves, making external partners the means of choice here.