Responsible tax consultancy

We always act in accordance with the law. Integrity is our top priority. We demand this of ourselves, our employees, our clients, the tax authorities and all our business partners.

• Our work complies with applicable laws and regulatory requirements in every respect. We strive for the highest professional and ethical standards in everything we do.
• When advising our clients, we always consider public interests and potential reputational risks for our clients and for KPMG.
• Our actions are not aimed at taking unethical advantage of the opportunities offered by various tax systems.
• We do not provide advice that results in tax evasion or prevents the tax authorities from collecting taxes.
• We do not advise measures designed to exploit tax benefits for social or charitable purposes in an unacceptable manner.

We provide tax advisory services to enable our clients to achieve their economic goals. In our advice, we always take into account the needs of our employees and the environment in which we operate as a company.

• Our aim is to provide our clients with tax advice of the highest quality, tailored to the specific interests and economic objectives of each individual client.
• Applicable laws are interpreted in accordance with the meaning and purpose of the law and taking into account current case law. The aim of our advice is not for clients to carry out purely artificial transactions in order to achieve tax advantages that clearly do not correspond to the meaning and purpose of the legislation.
• We reject advice that is exclusively focussed on tax planning models or tax structures. We only advise on transactions or structures that have substance and a clear economic purpose.

We maintain our objectivity by taking into account and disclosing all influences relevant to our tax advisory activities. This is done in accordance with the professional and ethical standards of our tax advice.

• An integral part of our advice is always that we clearly and objectively explain to our clients the tax advantages and disadvantages as well as the risks and benefits of the tax arrangements under consideration.
• Our relationship with the tax authorities is characterised by mutual trust and respect. We always fulfil our disclosure and cooperation obligations. We also expect our clients to neither conceal nor falsify facts vis-à-vis the authorities.