CONSULTING SOLUTIONS FOR THE „MITTELSTAND“

1 Welcome 3

Our industry solutions 4

Services

Tax Advisory 5

Finance & 6

Reporting & Controlling 7

Restructuring & Transactions 8

Auditing 9

Our partners 10

Contact 11 Welcome

Welcome to the HCSM group

We place great value on a personal and trusting collaboration.

HCSM is a tax advisory and auditing group located in Wiesbaden. We offer professional solu- tions for & Accounting, Controlling & Reporting, Tax Advisory and Transactions & Restructuring.

As a medium-sized office, we know the issues and problems of our clients in the German “Mittelstand” exactly. Therefore we deliver understandable decision support and efficient consulting solutions.

We work in individual teams of tax advisors, certified auditors and technical staff with many years of experience and ensure the continuity of our consulting.

Our partners and employees work with high personal commitment and great passion for our clients. We place great emphasis on the personal and trusting dialogue and are always available for you.

Our international Network

With our network EuropeFides we can also support clients who need help in the development of international strategies.

3 Our industry solutions Industry solutions of the HCSM Group

We offer customized solutions for your industry.

We offer Consulting solutions in the areas of Finance & Accounting, Controlling & Reporting, Tax advisory, Transactions and Restructuring & Auditing for our clients of all industry sectors.

For us, this is not only the use of industry-specific tools such as chart of accounts, indicators and questionnaires. Our partners and professional staff bring a deep understanding of the industry that enables the dialogue and the solutions to your problems.

Our industry focus in detail:

• Real estate industry

• Leasing &

• Trade and Services

• Industry

• IT & Technology

• Health and Healthcare professions

• Freelancers and Tradespersons

• Entrepreneurs

• Private Clients

4 Tax Advisory

Tax Advisory

We assist our clients in the fulfillment of all tax compliance – including declaration, registration and withholding, as well as documentation and retention of documents.

With an active tax advisory approach we optimize your tax situation. Therefore we support you in all latest tax issues and solve complex problems of tax planning.

Among our clients are businesses of every size, industry and legal form.

Our services in detail:

• Annual tax returns for businesses and private individuals

Income tax

Trade tax

Corporate income tax

• Tax Accounting

• Consulting on direct and indirect taxes

Value added tax (VAT)

Real estate transfer tax (RETT)

Heritage and gift tax

• Tax planning and strategies

Optimization of corporate structure by holding companies

Optimization of financial structure

Use of tax loss carry forward

Corporate Reorganization

Business succession

Inheritance and gift strategies

• Support in tax audits

• Support in lawsuits before tax courts and correspondence with tax authorities

5 Service Finance & Accounting Finance and accounting

A reliable accounting system is the basis for a functioning finance and accounting. It ensures the analytical information of owners and shareholders as well as of the management.

Financial accounting includes the monthly business reports and submission of required tax returns, in particular the monthly VAT return.

Using the data collected in the financial accounts, we also deliver cost center or cost unit cal- culations and reports.

If you want to perform the ongoing accounting by your own staff, we offer a “shared service approach“ for working on our accounting system by using a dial-up access to our server.

Our services in detail:

• Payroll accounting

• Annual financial statements according to HGB, IFRS and bank balance sheet

• Annual Publications in the Federal Gazette

• Installation and consulting of processes of financial and payroll accounting

• Shared-Service-Center by common use of our accounting server by client’s staff

6 Service Reporting & Controlling Reporting & Controlling

We assist you in controlling your business.

Our service approach meets all the requirements for a professional and reliable unit and con- solidated group controlling.

With our software Corporate Planner ®, we offer a „best practice“ approach, with which we provide efficient and fast professional controlling and planning reports for internal and exter- nal use.

This solution especially pays for the “Mittelstand” because you do not need to invest in soft- ware and controlling staff.

Our services in detail

• Consolidated and non-consolidated Management-Reporting

• Consolidated accounts according to HGB and IFRS

• Budgeting

• Forecast

• Scenario-analysis

7 Service

Restructuring & Transactions Restructuring & Transactions

Companies often develop in business cycles. We offer solutions in the special situations in a companies´ life.

This includes the support in a pre-crisis-scenario, but also a quick help when the crisis has become acute.

With our experience we also support and advise you on the purchase or sale of businesses and business units.

Our services in detail:

• Strategic and organizational consulting of restructuring

• Financial measures of restructuring

• Crisis consulting

• Consulting on the purchase and divestment of enterprises

• Due-Dilligence

• Valuation

8 Service Auditing

Auditing

As auditors we suggest effective solutions for corporate clients

Even in the audit function, we see ourselves as solution-oriented advisors. We will help you to reveal and fix operative weakness.

Audits are performed by Dr. Herresthal & Kollegen GmbH as a registered audit company under German law.

Our services in detail:

• Voluntary and statutory annual audit

• Audit of consolidated financial statements

• Reviews according to German brokers‘ and commercial developers‘ ordinance (MABV)

• Valuation certificates

• We are certified by the quality control according to § 57a WPO (Public advisor act)

9 Partners

Partners

• Dr. Erwin Herresthal

Certified Auditor | Tax Advisor | Senior Partner Experience in the areas of finance and accounting, tax advisory, re- structuring & transaction and auditing Languages: German and English

• Siebelt Habben

Certified Auditor | Tax Advisor | Partner Experience in the areas of finance and accounting, controlling & re- porting, tax advisory and auditing Lecturer in Corporate Controlling and Group Accounting at the Wiesbaden Business School Languages: German and English

• Barbara Nemnich

Tax Advisor | Partner Experience in the areas of finance and accounting and tax advisory Languages: German and English

• Claudia Lipecki

Tax Advisor | Partner Experience in the areas of finance and accounting and tax advisory Languages: German and English

10 Contact

Contact

We are pleased to get into conversation with you. Please contact us for a free initial interview.

HCSM Steuerberatung GmbH Steuerberatungsgesellschaft

Rheinstr. 30–32 65185 Wiesbaden Phone +49 (0)611 999 70-0 [email protected]

HCSM Finanzcontrolling GmbH

Rheinstr. 30–32 65185 Wiesbaden Phone +49 (0)611 999 70-0 [email protected]

Dr. Herresthal & Kollegen GmbH

Wirtschaftsprüfungsgesellschaft Rheinstr. 30–32 65185 Wiesbaden Phone +49 (0)611 999 70-0 [email protected]

Wiesbaden City

Schwalbacher Straße

Bismarckring

Klarenthaler Straße Wilhelmstraße

Bierstadter Straße

Moltkering

Frankfurter Straße

Rheinstraße Friedrich-Ebert-Allee Mainzer Straße

Kaiser-Friedrich-Ring

New-York-Straße

Gustav-Stresemann-Ring

Schiersteiner Straße freeway access A643 direction Mainz freeway access A66 direction Frankfurt

11 Consulting solutions for the „Mittelstand“

www.hcsm.de 12