•Preparation of annual financial statements in accordance with tax and commercial law for legal entities (Jahresabschluss und Steuerbilanz) in Germany
•Publication of financial statements in the Federal Gazette (required by law)
•Preparation of annual financial accounts under the simplified scheme (for small businesses), which reflect the calculation of the excess of income over expenses related to income generation (Einnahme-Überschuss-Rechnungen gem. § 4 Abs. 3 EStG).