Deutsch Russisch Englisch

Tax Law at the Local Level - SKS picks up where traditional tax consultancy services leave off!

  • Tax Law at the Local Level

    Tax Law at the Local Level

    Quality Consultancy with a Dynamic Approach:
    Find out more about the philosophy, the principles and the advantages that form the basis of our tax law firm. Our tax consultants are experts with interdisciplinary competencies and a wide range of consulting experience..

  • 1

Community Tax Law

With the administrative reform in the municipalities, targets were set for more cost-efficiency and a more citizen-oriented approach. The “Neue Steuerungsmodell” (NSM) - New Public Management (NPM) model points the way ahead as it advocates output oriented management and decentralised resource responsibility, inter alia. The Interior Ministers’ Conference indicated the right direction to take: a partial resource consumption concept through the expansion of budget-based (single-entry) bookkeeping or a partial resource consumption concept by converting to double-entry budgeting and accounting. This makes traditional single-entry accounting a thing of the past. Previous experiences show that double-entry accounting is the better reform option and will gain acceptance across the board in the medium to long term.



The municipal budget regulations (communal budget ordinances) - Gemeindehaushaltsverordnungen (GemHVO) of the German federal states are for the most part the legal foundation for the municipal budgets. These may prescribe the use of double-entry accounting, which is what has already happened in diverse German federal states by means of new laws for “Neues Kommunales Haushalts- und Rechnungswesen” - a new local budgeting and accounting system.

SKS picks up where traditional tax consultancy services leave off!

Double-Entry Budgeting and Accounting

The conversion from single-entry to double-entry budgeting and accounting has been an area of specialisation for SKS Steuerberatung for several years. Offering special know-how and a viable concept, SKS Steuerberatung can achieve the perfect conversion to double-entry budgeting and accounting for the employees in your communities. SKS Steuerberatung assumes the complete conversion from single-entry to double-entry budgeting and accounting, sets up the opening balance sheet and provides assistance for the introduction and management of double-entry accounting. In addition to the conversion to double-entry budgeting and accounting, SKS Steuerberatung provides on-site advice for all questions and specific situations in order to establish an accounting system that is proper and accurate right from the start.



“Audits of Annual Financial Statements in accordance with sections 104 ff. SächsGemO (Municipal Code of Saxony - communal budgetary legislation) are performed in cooperation with Mr Andreas D. Trapp, Wirtschaftsprüfer (certified public auditor).”

Public-Owned Commercial Operations (PCO)

Tax declarations by legal entities under public law

Tax legislation for public-owned commercial operations features a vast number of case laws. Numerous court decisions in this area with an expert like SKS Steuerberatung at your side at not a curse, but a blessing. We take on the assessment of the situation under tax law for you and prepare the VAT and corporate income tax returns for your Betriebe gewerblicher Art (BgAs) - public-owned commercial operations - and advise you as to the implications of double-entry accounting on the determination of taxable profit.