{"id":6801,"date":"2025-10-31T17:08:23","date_gmt":"2025-10-31T17:08:23","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=6801"},"modified":"2025-11-16T17:22:49","modified_gmt":"2025-11-16T17:22:49","slug":"audit-erisa","status":"publish","type":"page","link":"https:\/\/taxrep.us\/it\/audit-review\/erisa-audit\/","title":{"rendered":"Audit ERISA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6801\" class=\"elementor elementor-6801\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38d51b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38d51b0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-755461f\" data-id=\"755461f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63a9b26 elementor-widget elementor-widget-heading\" data-id=\"63a9b26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">German Accounting &amp; Bookkeeping Services\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fbf991 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6fbf991\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e25974f elementor-widget elementor-widget-html\" data-id=\"e25974f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ===== HERO ===== -->\r\n<section id=\"gaap-hero\" style=\"margin:0 0 18px 0;\">\r\n  <h2 style=\"margin-bottom:8px;\">German Accounting & HGB Financial Statements <\/h2>\r\n  <p style=\"margin:6px 0;\">\r\n    Bookkeeping in Germany (GoBD) and HGB annual financial statements \u2014 with optional US GAAP\/IFRS group packs. English-first delivery, tax-ready ledgers, and fixed timelines.\r\n  <\/p>\r\n  <div style=\"display:flex;gap:10px;flex-wrap:wrap;margin-top:10px;\">\r\n    <a href=\"\/contact\/\" style=\"display:inline-block;background:#0b5d4b;color:#fff;text-decoration:none;border-radius:10px;padding:10px 14px;\">Free 20-min consult<\/a>\r\n    <a href=\"#packages\" style=\"display:inline-block;background:#0c1a2a;color:#fff;text-decoration:none;border-radius:10px;padding:10px 14px;\">See packages & pricing<\/a>\r\n  <\/div>\r\n<\/section>\r\n\r\n<hr style=\"margin:14px 0;\">\r\n\r\n<!-- ===== TWO-COLUMN LAYOUT ===== -->\r\n<div style=\"display:grid;grid-template-columns:minmax(220px,28%) 1fr;gap:18px;align-items:start;\">\r\n  <!-- LEFT: IMAGE + STICKY TOC -->\r\n  <aside style=\"position:sticky;top:72px;align-self:start;\">\r\n    <div style=\"border:1px solid #cbd5e1;border-radius:10px;padding:10px;margin-bottom:12px;\">\r\n      <img decoding=\"async\" src=\"https:\/\/taxrep.us\/wp-content\/uploads\/2021\/09\/Accounting.png\">\r\n      <div style=\"margin-top:8px;font-size:14px;color:#374151;\">\r\n        At a glance:\r\n        <ul style=\"margin:6px 0 0 18px;\">\r\n          <li>GoBD-compliant monthly bookkeeping<\/li>\r\n          <li>HGB management &amp; year-end<\/li>\r\n          <li>Optional US GAAP\/IFRS bridge<\/li>\r\n        <\/ul>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <!-- TOC -->\r\n    <nav aria-label=\"On this page\" style=\"border:1px solid #cbd5e1;border-radius:10px;padding:10px;\">\r\n      <strong style=\"display:block;margin-bottom:6px;\">On this page<\/strong>\r\n      <ol style=\"padding-left:18px;margin:0;\">\r\n        <li><a href=\"#what-we-do\">What we do<\/a><\/li>\r\n        <li><a href=\"#bookkeeping\">Bookkeeping in Germany (GoBD)<\/a><\/li>\r\n        <li><a href=\"#hgb\">German GAAP (HGB)<\/a><\/li>\r\n        <li><a href=\"#eur\">Cash-basis (E\u00dcR)<\/a><\/li>\r\n        <li><a href=\"#group\">IFRS &amp; group reporting<\/a><\/li>\r\n        <li><a href=\"#tax-handoff\">Tax hand-off<\/a><\/li>\r\n        <li><a href=\"#who\">Who we serve<\/a><\/li>\r\n        <li><a href=\"#packages\">Packages &amp; pricing<\/a><\/li>\r\n        <li><a href=\"#entity-consulting\">Entity &amp; structure consulting<\/a><\/li>\r\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\r\n      <\/ol>\r\n    <\/nav>\r\n\r\n    <!-- Related guides (chips) -->\r\n    <div style=\"margin-top:12px;\">\r\n      <strong style=\"display:block;margin-bottom:6px;\">Related guides<\/strong>\r\n      <div style=\"display:flex;flex-wrap:wrap;gap:8px;\">\r\n        <a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/\" style=\"padding:6px 8px;border:1px solid #cbd5e1;border-radius:8px;text-decoration:none;\">Bookkeeping &amp; Accounting Guide<\/a>\r\n        <a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-accounting-guide\/\" style=\"padding:6px 8px;border:1px solid #cbd5e1;border-radius:8px;text-decoration:none;\">German Accounting (HGB)<\/a>\r\n        <a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-cash-basis-accounting-guide\/\" style=\"padding:6px 8px;border:1px solid #cbd5e1;border-radius:8px;text-decoration:none;\">Cash-basis (E\u00dcR)<\/a>\r\n        <a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-group-accounting-guide\/\" style=\"padding:6px 8px;border:1px solid #cbd5e1;border-radius:8px;text-decoration:none;\">Group\/IFRS<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/aside>\r\n\r\n  <!-- RIGHT: MAIN CONTENT -->\r\n  <main>\r\n\r\n    <section id=\"intro\" style=\"margin-bottom:8px;\">\r\n      <p>We support U.S. and international companies operating in Germany with monthly bookkeeping, HGB financials, cash-basis (E\u00dcR) where eligible, and IFRS\/group reporting. Your data flows straight into VAT, corporate and trade tax filings \u2014 no duplicate effort.<\/p>\r\n    <\/section>\r\n\r\n    <section id=\"what-we-do\">\r\n      <h2>What we do (overview)<\/h2>\r\n      <ul>\r\n        <li>Monthly bookkeeping in Germany (AR\/AP, banks, travel\/expense), GoBD-compliant.<\/li>\r\n        <li>HGB management accounts &amp; year-end; audit-ready workpapers.<\/li>\r\n        <li>IFRS\/US GAAP mapping &amp; consolidation support.<\/li>\r\n        <li>E\u00dcR (cash-basis) where eligible, with switch-over support.<\/li>\r\n        <li>English\/German delivery, close calendars, and stakeholder alignment.<\/li>\r\n      <\/ul>\r\n      <p style=\"margin-top:6px;\">For principles and examples, see our <a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/\">German Bookkeeping &amp; Accounting Guide<\/a>.<\/p>\r\n    <\/section>\r\n\r\n    <section id=\"bookkeeping\">\r\n      <h2>Bookkeeping in Germany (GoBD)<\/h2>\r\n      <p>We run a monthly ledger that meets GoBD: correctness, completeness, immutability, timely recording, system documentation &amp; audit-proof exports. Typical scope: invoice review, bank reconciliations, support schedules for VAT &amp; income taxes.<\/p>\r\n    <\/section>\r\n\r\n    <section id=\"hgb\">\r\n      <h2>German GAAP (HGB): monthly &amp; year-end<\/h2>\r\n      <p>We prepare HGB trial balances, P&amp;L and balance sheets with required postings and disclosures. If you compare frameworks, our <a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-accounting-guide\/\">HGB guide<\/a> covers recognition, measurement, and common adjustments.<\/p>\r\n    <\/section>\r\n\r\n    <section id=\"eur\">\r\n      <h2>Cash-basis accounting (E\u00dcR)<\/h2>\r\n      <p>Eligible small businesses may use E\u00dcR. We implement E\u00dcR correctly (VAT under cash collections) and document when a switch to HGB accruals becomes necessary. Details in our <a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-cash-basis-accounting-guide\/\">cash-basis guide<\/a>.<\/p>\r\n    <\/section>\r\n\r\n    <section id=\"group\">\r\n      <h2>IFRS &amp; group reporting<\/h2>\r\n      <p>We maintain HGB ledgers with mapping layers, build reconciliation bridges, and prepare group packs on your timetable. See our <a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-group-accounting-guide\/\">group\/IFRS overview<\/a>.<\/p>\r\n    <\/section>\r\n\r\n    <section id=\"tax-handoff\">\r\n      <h2>Tax hand-off: VAT, corporate &amp; trade tax<\/h2>\r\n      <p>Your monthly ledger powers compliance without rework. We prepare VAT pre-returns\/annual VAT and hand off clean trial balances for corporate income and trade tax (or handle filings within our tax practice).<\/p>\r\n    <\/section>\r\n\r\n    <section id=\"who\">\r\n      <h2>Who we serve<\/h2>\r\n      <ul>\r\n        <li>U.S. founders &amp; foreign investors needing an English-first German accounting team.<\/li>\r\n        <li>Scale-ups comparing firms for HGB books plus IFRS\/US GAAP packs.<\/li>\r\n        <li>Companies that require documentation in English, with German deliverables for filings.<\/li>\r\n      <\/ul>\r\n    <\/section>\r\n\r\n    <!-- ===== PACKAGES & PRICING (EN + plus VAT\/USt) ===== -->\r\n    <section id=\"packages\" style=\"margin-top:12px;\">\r\n      <h2>Packages &amp; pricing (Germany)<\/h2>\r\n\r\n      <!-- Monthly bookkeeping tiers -->\r\n      <div style=\"display:grid;gap:12px;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));margin-top:8px;\">\r\n        <div style=\"border:1px solid #cbd5e1;border-radius:10px;padding:14px;\">\r\n          <h3 style=\"margin:0 0 6px;\">Bookkeeping \u2264 25 records \/ month<\/h3>\r\n          <p style=\"margin:0 0 6px;\">Sum of incoming + outgoing invoices per month.<\/p>\r\n          <p style=\"margin:0;\"><strong>EUR 150 \/ month<\/strong> <span style=\"color:#374151;\">(plus VAT\/USt)<\/span><\/p>\r\n        <\/div>\r\n\r\n        <div style=\"border:1px solid #cbd5e1;border-radius:10px;padding:14px;\">\r\n          <h3 style=\"margin:0 0 6px;\">Bookkeeping \u2264 75 records \/ month<\/h3>\r\n          <p style=\"margin:0 0 6px;\">Sum of incoming + outgoing invoices per month.<\/p>\r\n          <p style=\"margin:0;\"><strong>EUR 250 \/ month<\/strong> <span style=\"color:#374151;\">(plus VAT\/USt)<\/span><\/p>\r\n        <\/div>\r\n\r\n        <div style=\"border:1px solid #cbd5e1;border-radius:10px;padding:14px;\">\r\n          <h3 style=\"margin:0 0 6px;\">Bookkeeping \u2264 200 records \/ month<\/h3>\r\n          <p style=\"margin:0 0 6px;\">Sum of incoming + outgoing invoices per month.<\/p>\r\n          <p style=\"margin:0;\"><strong>EUR 450 \/ month<\/strong> <span style=\"color:#374151;\">(plus VAT\/USt)<\/span><\/p>\r\n        <\/div>\r\n\r\n        <div style=\"border:1px solid #cbd5e1;border-radius:10px;padding:14px;\">\r\n          <h3 style=\"margin:0 0 6px;\">High-volume bookkeeping &gt; 200 \/ month<\/h3>\r\n          <p style=\"margin:0 0 6px;\">Custom scope (imports, approvals, workflows).<\/p>\r\n          <p style=\"margin:0;\"><strong>Price on request<\/strong> <span style=\"color:#374151;\">(plus VAT\/USt)<\/span><\/p>\r\n          <p style=\"margin:6px 0 0;\"><a href=\"\/contact\/\" style=\"text-decoration:underline;\">Request a proposal \u2192<\/a><\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <!-- Annual financial statements (HGB) -->\r\n      <div style=\"border:1px solid #cbd5e1;border-radius:10px;padding:14px;margin-top:14px;\">\r\n        <h3 style=\"margin-top:0;\">Annual financial statements (HGB)<\/h3>\r\n        <p style=\"margin:6px 0;\">\r\n          Prepared in accordance with <strong>StBVV<\/strong> (German tax advisor fee regulation). \r\n          Fees are determined per regulation and engagement scope <strong>(plus VAT\/USt)<\/strong>.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <!-- Startup flat & HoldCo flat -->\r\n      <div style=\"display:grid;gap:12px;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));margin-top:12px;\">\r\n        <div style=\"border:1px solid #cbd5e1;border-radius:10px;padding:14px;\">\r\n          <h3 style=\"margin:0 0 6px;\">Startup flat (first short fiscal year)<\/h3>\r\n          <p style=\"margin:0 0 6px;\">Includes up to <strong>200<\/strong> bookkeeping entries, HGB annual financial statements, and all tax returns:<\/p>\r\n          <ul style=\"margin:0 0 6px 18px;\">\r\n            <li>Corporate income tax (<strong>KSt<\/strong>)<\/li>\r\n            <li>Trade tax (<strong>GewSt<\/strong>)<\/li>\r\n            <li>VAT (<strong>USt<\/strong>)<\/li>\r\n          <\/ul>\r\n          <p style=\"margin:0;\"><strong>EUR 1,200<\/strong> (flat, <em>plus VAT\/USt<\/em>)<\/p>\r\n        <\/div>\r\n\r\n        <div style=\"border:1px solid #cbd5e1;border-radius:10px;padding:14px;\">\r\n          <h3 style=\"margin:0 0 6px;\">HoldCo flat (pure holding companies)<\/h3>\r\n          <p style=\"margin:0 0 6px;\">For capital companies holding investments only. Includes:<\/p>\r\n          <ul style=\"margin:0 0 6px 18px;\">\r\n            <li>Up to <strong>20<\/strong> bookkeeping entries<\/li>\r\n            <li>HGB annual financial statements<\/li>\r\n            <li>Trade tax return (<strong>GewSt<\/strong>)<\/li>\r\n            <li>VAT return (<strong>USt<\/strong>)<\/li>\r\n            <li>Corporate income tax return (<strong>KSt<\/strong>)<\/li>\r\n            <li><strong>e-Bilanz<\/strong> &amp; filing in the Unternehmensregister<\/li>\r\n          <\/ul>\r\n          <p style=\"margin:0;\"><strong>EUR 800 \/ year<\/strong> (flat, <em>plus VAT\/USt<\/em>)<\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <!-- Notes -->\r\n      <div style=\"margin-top:10px;font-size:14px;color:#374151;\">\r\n        <p style=\"margin:0 0 4px;\"><em>Notes:<\/em><\/p>\r\n        <ul style=\"margin:0 0 6px 18px;\">\r\n          <li>Record counts refer to the monthly sum of incoming and outgoing invoices (AP + AR).<\/li>\r\n          <li>All prices are quoted <strong>plus VAT (USt)<\/strong>, where applicable.<\/li>\r\n          <li>Optional add-ons: English management pack, US GAAP\/Tax bridge, group reporting, payroll, and compliance filings.<\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n      <div style=\"margin-top:10px;\">\r\n        <a href=\"\/contact\/\" style=\"display:inline-block;background:#0b5d4b;color:#fff;text-decoration:none;border-radius:10px;padding:10px 14px;\">Request a proposal<\/a>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ===== ENTITY \/ STRUCTURE CONSULTING ===== -->\r\n    <section id=\"entity-consulting\" style=\"margin-top:16px;\">\r\n      <h2>Entity &amp; structure consulting (DE setup for U.S. owners)<\/h2>\r\n      <ul>\r\n        <li>Entity choice (GmbH\/UG\/Partnership) for U.S. parents (LLC\/Inc\/LP).<\/li>\r\n        <li>Setup support (register, tax IDs, bank, accounting stack).<\/li>\r\n        <li>Reporting design for U.S. consolidation &amp; tax packs.<\/li>\r\n      <\/ul>\r\n      <a href=\"\/contact\/\" style=\"text-decoration:underline;\">Talk to a specialist \u2192<\/a>\r\n    <\/section>\r\n\r\n    <!-- ===== CONTACT & RELATED ===== -->\r\n    <section id=\"contact-cta\" style=\"margin-top:18px;\">\r\n      <h2>Talk to a German Accounting Specialist<\/h2>\r\n      <p>Share your transaction volume and reporting deadlines \u2014 we\u2019ll send a right-sized proposal.<\/p>\r\n      <a href=\"\/contact\/\" style=\"display:inline-block;background:#0b5d4b;color:#fff;text-decoration:none;border-radius:10px;padding:10px 14px;\">Request a proposal<\/a>\r\n      <div style=\"margin-top:12px;\">\r\n        <strong>Related guides:<\/strong>\r\n        <ul>\r\n          <li><a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/\">Bookkeeping &amp; Accounting Guide (overview)<\/a><\/li>\r\n          <li><a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-accounting-guide\/\">German Accounting (HGB)<\/a><\/li>\r\n          <li><a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-cash-basis-accounting-guide\/\">Cash-basis (E\u00dcR)<\/a><\/li>\r\n          <li><a href=\"\/tax_guide\/german-bookkeeping-and-accounting-guide\/german-group-accounting-guide\/\">Group\/IFRS<\/a><\/li>\r\n        <\/ul>\r\n      <\/div>\r\n    <\/section>\r\n\r\n    <!-- ===== FAQ ===== -->\r\n    <section id=\"faq\" style=\"margin-top:16px;\">\r\n      <h2>FAQ<\/h2>\r\n      <details>\r\n        <summary>Do you work under HGB and IFRS\/US GAAP?<\/summary>\r\n        <p>Yes. We keep HGB ledgers and \u2014 if needed \u2014 prepare IFRS\/US GAAP group packs with clear mappings and reconciliation schedules.<\/p>\r\n      <\/details>\r\n      <details>\r\n        <summary>Can you handle cash-basis (E\u00dcR)?<\/summary>\r\n        <p>Yes. We implement E\u00dcR correctly (incl. VAT) and support transitions to HGB when thresholds or legal form require it.<\/p>\r\n      <\/details>\r\n      <details>\r\n        <summary>English delivery? German-language filings?<\/summary>\r\n        <p>Both. We serve international management teams in English and provide German deliverables for filings and audits.<\/p>\r\n      <\/details>\r\n    <\/section>\r\n\r\n  <\/main>\r\n<\/div>\r\n\r\n<!-- ===== OPTIONAL: FAQ SCHEMA FOR RICH RESULTS ===== -->\r\n<script type=\"application\/ld+json\">\r\n{\r\n\"@context\":\"https:\/\/schema.org\",\r\n\"@type\":\"FAQPage\",\r\n\"mainEntity\":[\r\n  {\"@type\":\"Question\",\"name\":\"Do you work under HGB and IFRS\/US GAAP?\",\r\n   \"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. We keep HGB ledgers and, if needed, prepare IFRS\/US GAAP group packs with clear mapping and reconciliation schedules.\"}},\r\n  {\"@type\":\"Question\",\"name\":\"Can you handle cash-basis (E\u00dcR)?\",\r\n   \"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. We implement E\u00dcR correctly (incl. VAT) and support transitions to HGB when thresholds or legal form require it.\"}},\r\n  {\"@type\":\"Question\",\"name\":\"English delivery? 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