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      Deciding on the future of a company in crisis is never easy. Following the introduction of the German Corporate Stabilisation and Restructuring Act (StaRUG) on 1 January 2021, the management of a company is faced with the question of whether a restructuring under StaRUG is possible or whether an insolvency application should be filed - at least in the event of imminent insolvency.

      Fast transparency to set the right course

      Regardless of whether it is a reorganisation, whether an insolvency administrator takes over or whether the creditor side gets involved: all parties involved bear a great deal of responsibility.

      In order to set the right course and make well-founded decisions, transparency is needed quickly with regard to key figures of all kinds. These include, for example, return on equity, working capital, gearing ratio, asset coverage ratio, liquidity ratios and inventory intensity.

      Our range of services

      KPMG provides targeted and needs-based support with a team of experienced accountants or accountants specialising in insolvency accounting in updating the accounts, preparing the data basis and determining the necessary key figures. On this basis, restructuring measures can be developed appropriately.

      Once these measures have been identified, KPMG assesses them with regard to their tax implications. The extent to which a taxable profit is generated and remains tax-free as a reorganisation profit is particularly important here. This ensures that the measures contribute to overcoming the crisis.

      We are at your side with our team of tax experts with experience in insolvency and reorganisation. Get in touch with us.

      How we support you:

      • Bookkeeping, preparation of annual financial statements, tax declarations
        • Insolvency accounting (e.g. insolvency) and preparation of annual financial statements by certified accountants (incl. SAP accounting)
        • Liquidity status, planning and controlling
        • Support in establishing claims
        • Collection of evidence for challenges and continuation forecasts (also for extensive proceedings)
        • Tax returns (corporation tax, trade tax, energy tax, customs)
      • Structuring advice

        For example with

        • Subordination, debt waiver or debt-to-equity swaps
        • M&A activities and transferring reorganisations
        • Implementation of dual-purpose trust
        • Refinancing and sale & leaseback
        • (International) restructurings and judicial reorganisation proceedings
      • Ongoing tax issues
        • Support during tax audits
        • Binding information in connection with reorganisation gains
        • Legal remedies, defence in criminal tax proceedings
        • Securing liquidity through deferrals, waivers and tax group taxation
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      Reorganisation and restructuring

      Transparency through valid data

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