Moore Deutschland AG

Registered office: Munich

Lindwurmstraße 114
80337 Munich
Phone: +49 211 2613 0822
Fax: +49 211 2613 0823

DE 212375044
Legal form:
joint-stock corporation
Registered office:
Court of register:
Local court of Munich
Register No.:
Commercial Register No. B 218608

Represented by its Management Board:
• Carol Haßelmans, Auditor/Public Accountant (Chair)
• Holger Böge, Auditor/Public Accountant
• Michael Orban, Auditor/Public Accountant
• Dr. Matthias Ritzi, Auditor/Public Accountant
• Thomas Ziegler, Auditor/Public Accountant

Supervisory Board:
• Michael Peters, Auditor/Public Accountant (chair)
• Günter Hilger, Auditor/Public Accountant
• Oliver Kanus, Auditor/Public Accountant

Responsible supervisory body:
Berlin Chamber of Public Accountants
Rauchstr. 26
10787 Berlin

Bavarian Regional Office
Marienstraße 14/16
80331 Munich

The statutory professional titles of “auditor” and “auditing company” have been conferred in the Federal Republic of Germany.

The auditing profession is primarily subject to the following professional regulations:
• Auditors Code [Wirtschaftsprüferordnung];
• the Professional Charter for Public Accountants and Sworn Auditors;
• the Quality Control Charter;
• the Seal Ordinance; and
• the Ordinance on Professional Liability Insurance for Public Accountants.

The regulations can be viewed on the website of the Chamber of Public Accountants.

Professional liability insurance:
Our professional liability insurance policy is with der Versicherungsstelle Wiesbaden, Dotzheimer Straße 23, 65185 Wiesbaden.

The geographical scope of insurance coverage includes (with a few exceptions) activities in member states of the European Union and therefore satisfies the minimum requirements of § 54 of the Auditors Code in conjunction with the Ordinance on Professional Liability Insurance for Public Accountants.

In particular, the geographical scope of coverage is as follows:

1. Germany and

2. rest of Europe, Turkey and countries of the former Soviet Union, including Lithuania, Latvia and Estonia.
The policy covers liability claims
(1) asserted before courts in those countries and
(2) arising from violation or non-observance of the law of those countries.

3. In countries not mentioned above, coverage exists for liability claims
(1) arising from business auditing activities provided the engagement is based solely on German law and
(2) arising from the rendering of business assistance in tax matters relating to the tax laws of countries not mentioned above, provided the engagement is based solely on German law.
In both cases, insurance indemnities are limited to the minimum insured amount prescribed by law.

4. Global coverage exists for liability claims
arising from activities exercised through foreign establishments, branch offices or other advisory bodies abroad, no higher than in the minimum insured amount prescribed by law.

Responsible in terms of § 55 of the State Treaty on Broadcasting:

Carol Haßelmans (Management Board Chairwoman)
Moore Deutschland AG
Lindwurmstraße 114
80337 Munich

Online dispute resolution platform (ODR platform)/Legal Conciliation Board [Schlichtungsstelle der Rechtsanwaltschaft]:
The European Commission provides an online platform for out-of-court dispute resolution (the ODR platform), which is available at

Participation in conciliation procedures:
We are neither willing nor obligated to take part in dispute resolution procedures on the ODR platform, before the Legal Conciliation Board or any other consumer arbitration board.

Design and programming:
Gute Botschaften.sgp
Hindenburgstraße 37
42853 Remscheid
Phone: +49 02191 98110
Fax: +49 02191 981111

Sources for the images used:
Moore Global
Moore Deutschland AG
Robert Poorten /

Please contact us!

Moore Deutschland AG
+49 211 261308-22
+49 211 261308-23
E-Mail schreiben

Latest news

27. May 2021

Reform of Real Estate Transfer Tax — End of RETT blocker model

The Act Amending the Real Estate Transfer Tax Act will now come into force on July 1, 2021.

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12. May 2021

Information on Interim Aid III

This article presents the main features of Interim Aid III, which is intended to support companies, the self-employed and freelancers in all sectors during the pandemic.

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20. April 2021

Corona Information for Germany N° 3_2021

Here we inform you about the most important measures and information from the Federal Republic of Germany and its Federal States.

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06. April 2021

Moore Germany is TOP!

Moore Germany was once again named a TOP TAX FIRM in 2021 and received the coveted seal for the area of “auditing”.

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24. February 2021

DACHIF Brochures (N° 2)

The DACHIF brochures are a cooperation of Moore member firms in Germany, Austria, Switzerland, Italy and France.

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18. February 2021

Summarised Tax Information for Germany

Our summarised tax information for Germany is an abridged version of current tax and social security legislation, as at January 2021.

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04. February 2021

Brexit Information for Germany

In this Brexit information, we briefly summarize the most important changes for you.

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02. December 2020

DACHIF brochures (N° 1)

The DACHIF brochures are a cooperation of Moore member firms in Germany, Austria, Switzerland, Italy and France.

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08. October 2020

New Transfer Pricing brochure on the residual profit split method

So far, the application of the residual profit split method has been rare and rather unusual in Central Europe, but especially in Germany. However, it offers some advantages as a solution.

Read more
04. June 2020

Cooperation and exchange of experience at Moore — also in the next generation

Not only the Managing Partners in Europe and worldwide are currently regularly exchanging their experiences of living and working in the age of Corona via video conferencing – the next generation is also already well connected!

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20. April 2020

Special advisory: Impact of the corona crisis on company valuations

The Technical Committee for Business Valuation and Administration (FAUB) has reacted with a technical advice on how to handle the current uncertainty.

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06. April 2020

Moore Germany is TOP!

Moore Germany is TOP TAX FIRM 2020 and has received the coveted FOCUS seal for the area “auditing”.

Read more
10. March 2020


This issue of our newsletter presents the latest developments in (international) tax law, accounting, digitalization and business law.

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22. January 2020

Summarised Tax Information for Germany

Our summarised tax information for Germany is an abridged version of current tax and social security legislation, as at January 2020.

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27. June 2019

Certification for Online Vendors

Starting in 2019, marketplace operators will be held liable by the German tax authorities if German or foreign online vendors sell goods in Germany through their marketplace without paying German value-added tax.

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03. June 2019

Doing business in Germany

This guide is designed to give an insight into doing business in Germany.

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16. May 2019

Landmark decision: ECJ overturns unequal treatment of third country dividends for trade tax purposes

The violation of Union law through the unequal treatment of third country dividends for trade tax purposes has long been debated in the literature.

Read more
17. April 2019

The New Auditor’s Opinion: A Waste of Time?

The Institute of Public Auditors in Germany (IDW) has spent much time introducing the new auditor’s opinion. Not counting the drafts which were discarded, 5 audit standards were ultimately revised or reissued entirely.

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25. March 2019


Multinational enterprises will now document their transfer pricing in three parts: the master file for the corporate group and the company-specific local files will be supplemented by largely standardized country reports (“country-by-country reporting,” or “CbC” reporting for short).

Read more
14. February 2019

BREXIT Rescue Packages in German Tax and Reorganization Law

The bill for a Brexit tax law and the Fourth Act Amending the Reorganization Act

Read more
28. January 2019

New Disclosure Requirements for Related Parties in Accordance with ISA (E-DE) 550?

In the version of IDW Auditing Standard 270, the Institute of Public Auditors in Germany, or IDW, recently required companies whose existence is in jeopardy to make disclosures in the notes to their financial statements which are not required under the German Commercial Code. Now, in its International Standard on Auditing ISA (E-DE) 550, ISW once again plans to require companies to make disclosures concerning transactions with related parties which are not required by the German Commercial Code.

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09. January 2019

Transfer Pricing for Shareholder Expenses and Management Services

In international corporate groups, globalization and the high mobility of goods, capital and work have resulted in a situation in which various services are provided by the domestic parent company on behalf of the individual subsidiaries, or by Group management companies.

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28. November 2018

Moore Stephens International Statement

Commenting on the announcement of merger discussions between BDO and Moore Stephens LLP London, Anton Colella, Global CEO, Moore Stephens International, said:

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16. October 2018

Summarised Tax Information

The summarised tax information for Germany is an abridged version of current tax and social security legislation, as at October 2018.

Read more
04. October 2018

The upstream merger as a tax trap for a share swap

In accordance with § 21 of the German Act on the Transformation of Companies (UmwStG), the contribution of shares to a corporation can be tax-neutral under certain conditions in return for the granting of new shares in the absorbing company (share swap). However, if the contributed shares are sold within a lock-up period of 7 years, the share swap is retroactively subject to taxation (Contribution Gain II).

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27. August 2018

New Requirement to Disclose Threats to the Company’s Existence in Accordance with IDW AS 270, as Amended?

In accordance with Auditing Standard (AS) 270 of the Institute of Public Auditors in Germany (IDW), companies of all sizes and legal forms whose existence is in jeopardy will be required to include disclosures in their Notes stating that their existence is in jeopardy and explaining what led to this situation and what their legal representatives intend to do about it. The standard will take effect starting in the 2019 audit season.

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19. June 2018

BREXIT from the Viewpoint of German Companies – The United Kingdom’s Withdrawal from the EU and its Economic and Tax Consequences

On 29 March 2017, the United Kingdom (UK) became the first member state to unilaterally declare its intention to withdraw from the European Union. The outcome of the withdrawal negotiations, which will clarify the UK’s future relations with Europe, is expected to become known in October 2018.

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18. April 2018

Withholding tax exemption even for pure EU holding companies?

Through § 50d (3) of the Income Tax Act, German lawmakers seek to prevent unauthorized persons from deliberately interspersing a company based in a DTA contracting state or an EU state in order to claim benefits under the DTA or under the Parent-Subsidiary Directive (implemented in § 43b of the Income Tax Act) or the Interest and Royalties Directive (implemented in § 50g of the Income Tax Act), both of which have been implemented into national law.

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28. February 2018

Second digitalization conference of MOORE STEPHENS Deutschland AG

The second MSDAG digitalization conference is themed “digitalization and new work“ and we are looking forward to again welcoming independent auditors, public accountants, lawyers and „junge Wilde“ (the young savages) from all MOORE STEPHENS member firms in Hamburg on 26. and 27. April 2018.

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03. January 2018

Newsletter dealing with secondments

Moore Stephens colleagues from Austria, Germany, France, Slovakia and Czech Republic are bringing an overview of the issue of posting of employees.

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11. December 2017

The Pay Transparency Act: Right to Information as of 6 January 2018

The Act to Promote the Transparency of Pay Structures Between Women and Women (the Pay Transparency Act) takes effect at the start of July. It is designed to make internal pay systems more transparent and promote equal pay for men and women.

Read more
18. October 2017

This issue of MO(O)RE News presents the latest developments in (international) tax law, accounting, labor law and business law.

We wish you pleasant reading.

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04. October 2017

Digitalization Conference of MOORE STEPHENS Deutschland AG in Ulm

At the MOORE STEPHENS digitalization conference on 12 and 13 October 2017 in Ulm, not only are independent auditors and public accountants invited but lawyers, payroll and financial accounting managers and the “junge Wilden” (the young savages) from all member firms are explicitly invited as well.

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04. October 2017

Accounting for off-balance-sheet transactions in notes

With respect to off-balance-sheet transactions, German lawmakers provide two alternatives for reporting in notes, which are often confused in practice. Sometimes too little but often too much information is reported.

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11. July 2017

Two countries – one service

MOORE STEPHENS offices in Germany and the UK have cooperated successfully for a long time – especially when collaborating to offer holistic advice with individualised solutions.

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22. May 2017

Research Project of Paderborn University and Ludwig Maximilian University Munich – MOORE STEPHENS member firms worldwide take part.

MOORE STEPHENS member firms have taken part in a research project which investigates the complexity of the international tax system from the perspective of multinational companies.

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17. March 2017

Welcome to Moore Stephens Sierra Leone!

Moore Stephens International Limited is pleased to announce the appointment of one of Sierra Leone’s leading auditing and accounting consultancy firms, Leone Consultants, to establish Moore Stephens Sierra Leone.

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13. March 2017

Can I save on taxes by destroying art?

Of course! Elementary case: The Beuys grease stain (extremely well-known and almost a little trivial) In 1982, Joseph Beuys stuck half a pound of butter to a wall in the Academy of Fine Arts in Dusseldorf.

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11. March 2017

My three-month stint with Moore Stephens in South Africa

When I look back on the past year, my personal highlight was clearly my three-month stint with the Moore Stephens audit team in Durban, South Africa.

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10. March 2017

Take care when adopting financial statements!

Financial statements are a central but routine topic in business.

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08. March 2017

Moore Stephens Deutschland AG

Moore Stephens Deutschland AG is represented nationwide with member firms in 14 locations, where around 1,160 employees are active for you.

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08. March 2017

Moore Stephens International Ltd.

With about 260 member firms and more than 30,000 employees, the Moore Stephens global network extends to 112 countries across all continents. According to IAB survey 2018 Moore Stephens International is the 11th largest network and one of the full members of the Forum of Firms.

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08. March 2017

Moore Global directory App

A quick, easy & useful way to locate partners and Moore Stephens member firms on a mobile device.

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12. January 2017

International transfer pricing

For a long time, the issue of transfer pricing was reserved for multinational conglomerates. But the German tax authorities have significantly increased documentation requirements in recent years, and the question of transfer pricing is increasingly being raised in the course of tax audits.

Read more