Business consulting - foundation, planning, liquidity & business plan

• Examination of business idea for feasibility
• Joint development of a concept
• Advice on the choice of legal form from a tax point of view
• Preparation of a well thought-out business plan
• Support in financial discussions
• Advice on start-up subsidies
• Development of financial planning for the first years
• Time and profitability plans with cost and revenue development
• Calculation of expected break-even points

• business valuations
• organizational consulting
• Consulting on costing issues
• Corporate planning: strategic comparisons and planning calculations in connection with financing and investment decisions as well as personnel recruitment
• balance sheet and profit and loss analyses
• Tax and business management consulting in connection with investment decisions
• Budgeting with target/actual comparisons
• break-even calculation
• Preparation of business start-up reports
• Development of strategies and business plans
• Consulting for outsourcing projects
• Preparation and adaptation of a business plan
• Application for subsidies in connection with business start-ups

• Preparation of optimal liquidity planning from a holistic point of view
• short-term liquidity planning
• long-term liquidity analysis and strategies
• Development of solutions

Liquidity planning and optimal financing are of great importance in maintaining financial equilibrium. Together with you, we create an optimal liquidity planning from a holistic point of view in order to avoid a possible liquidity bottleneck.

An essential part of a business plan is the written formulation of the business idea. It describes the product or service, the customer benefits, the market size and the target customers. Furthermore, the market entry, copyability, marketing, management and key positions, opportunities and risks are recorded. The plan serves potential business partners, banks and venture capitalists as a decision-making basis for cooperations and investments.

is also dealt with in the business plan and serves to obtain an overview of the cash flows required in connection with the new venture. The aim is to have sufficient cash to meet all payment obligations on time. The period covered by liquidity planning should be around three to five years. Periods beyond this are generally very difficult to estimate and the planning would therefore be of little significance. The executive summary is a crucial part of the business plan. This condensed presentation of the new project should capture the interest of investors or financiers and bring the project "to the point". It is important that the success of the project is comprehensible with the proverbial "common sense".

Our range of services includes

• Creation of a business plan
• Formulation of the business idea
• Description of product, customer benefits, market size and target customers
• Description of market entry, copyability, marketing, management, key positions, opportunities and risks
• financial planning
• Executive summary

• Preparation of foundation reports
• Preparation of investment and financing plan
• Profitability calculation
• Support and preparation for bank meetings
• Quarterly review of the practice results
• Year-end meeting to determine preliminary tax burden and develop practice goals for the next year (e.g., percentage of private liquidations)
• Business coaching to determine and implement specific practice goals

• Advice on the selection of a form of cooperation
• Facilitation of discussions on the admission of a new professional
• Determination of practice value
• Calculation of financial and tax implications for professionals
• Consulting for selection/establishment of a corporation
• Determination of business plan for new corporate structure

• How high are my practice revenues and from which areas do the revenues come?
• What are my monthly expenses?
• What is my profit and how does it compare to the previous year or the industry?
• What is my liquidity like after I have made my tax payments, private pension expenses and withdrawals?

• Wie hoch ist mein privates Reinvermögen?
• Wie gestaltet sich meine Vermögensstruktur?
• Wie hoch ist mein frei verfügbares Einkommen?
• Wie gestalte ich meine Altersversorgung?

• Support in setting up a business and in applying for subsidies
• Advice on choice of legal form
• Preparation of income/surplus statements according to § 4 III EStG (Income Tax Act)
• Preparation and ongoing maintenance of fixed asset registers
• Voluntary balance sheet preparation
• Completion of all payroll accounting and formalities
• Preparation of annual financial statements for voluntary accounting
• tax returns
• tax consulting and tax structuring
• private asset planning
• business management consulting
• business succession and asset succession from a tax point of view

• tax consulting in general questions
• Advice on sales tax issues, in particular questions regarding the application of the reduced tax rate and the standard tax rate in special cases (e.g. dinner shows, etc.)
• Preparation of revenue surplus statements, if there are no accounting obligations, which we will of course check for you.
• advice on safe waiter accounting
• tax questions concerning staff catering and catering of the catering entrepreneur himself
• Relief in all work of the tax accounting system
• Support of business management decisions through a permanent and timely business management evaluation (industry-specific hotel-restaurant BWAs)

• Complete wage and salary administration: all work related to payroll accounting, registration and payment of taxes and social security contributions, accounting for holiday and night work, handling of all tax and social security issues for seasonal and temporary employees
• Business analysis and budget planning: regular monitoring of your company's results including cost analysis, monthly complete evaluations, regular target/actual comparisons based on comparative figures for previous periods, development of key figures for effective liquidity control including graphical evaluations.
• Preparation for the tax audit: During the tax audit, the revenues of the innkeeper or hotelier are verified on the basis of reference rates. In order to check a company's accounting for validity and plausibility, auditors are increasingly using probability calculation methods with the help of special software. If you are subject to a tax audit, we will check your tax documents, your cash accounting, your withdrawal behavior and the waiter's accounts for correctness.
• In addition, we provide argumentation support and representation: If a tax audit has taken place in your company and it has already occurred that the circumstances of your business deviate from those of a normal business, we will support you with argumentation support.
• Service packages for system catering: Elaboration and verification of quality standards by a professional quality management. In this context, a suitable corporate design is also important. We advise you comprehensively.
• Our start-up consulting: Examination of the profitability of your project.
• Leasing/leasing of a restaurant: Is usually connected with several contracts. All contracts are examined for their legal, economic and tax consequences. We examine restaurant lease agreements, contracts with breweries and beverage suppliers, loan agreements for the financing of restaurant equipment, contracts for the installation of gaming and entertainment machines, rental agreements for the restaurant owner or his staff (staff housing).

Are you planning to install a combined heat and power (CHP) system or already operating a cogeneration unit? Professional CHP consulting is key to tapping into government incentives, avoiding tax risks, and ensuring the long-term profitability of your CHP investment.

Our tax consultancy offers holistic support – technical, financial, and tax-related – covering all aspects of CHP systems, cogeneration subsidies, and energy tax benefits.

• CHP System Sizing & Feasibility Consulting
  We analyze your energy consumption and advise on the ideal CHP unit size – optimized for cost-efficiency, usage patterns, and current CHP subsidy programs (KWKG, BAFA, EEG).
• Evaluation of CHP Offers and Maintenance Contracts
  We review offers and service contracts for financial viability, long-term efficiency, and hidden costs – ensuring your CHP project is built on solid ground.
• CHP & PV System Registration (Market Master Data Register & BAFA)
  We manage the entire registration process of your CHP or photovoltaic system, ensuring legal compliance and meeting all deadlines and regulatory requirements.
• Electricity Use Strategy: Full Feed-in, Self-Consumption, or Tenant Power?
  We help you choose the most efficient CHP electricity model – tailored to your needs and optimized for tax treatment under EEG, KWKG, and VAT regulations.
• Billing for Heat and Electricity from CHP Systems
  Whether you're supplying heat or electricity, we provide clear, audit-proof billing for tenants, HOAs (homeowners' associations), or commercial properties.
• Energy Tax Refund Application
  We prepare and submit your energy tax refund (Energiesteuerentlastung) application to the main customs office – professionally and on time.
• Electricity Tax Registration as a Small-Scale Utility Provider
  We handle the full registration process and annual reporting of tax-exempt electricity volumes, including all required supporting documents.
• Tax Classification & Profit Motive Assessment
  We determine your correct tax classification (e.g., for CHP systems in HOAs) and advise you on optimal setups – especially regarding the small business regulation (§19 UStG) versus standard VAT schemes.
• Tax Declarations & Cash Basis Accounting (EÜR)
  If your CHP system is profit-oriented, we prepare all required tax returns, including income-surplus calculations (EÜR), VAT returns, and profit determination statements.

We combine deep tax expertise with practical experience in the energy sector. This means you benefit from:

• Maximum CHP subsidies and government incentives
• Legally secure CHP registration and documentation
• Optimal tax structuring for long-term profitability
• End-to-end support for CHP planning, financing, and operation

Contact us today for a free initial consultation – and take the first step toward a more efficient, tax-optimized CHP solution tax advisor Hans Joachim Gerlach (HWS GmbH & Co. KG Stuttgart)

Associations and foundations are among the tax-privileged organizations. For this group of companies, it is important to have a competent tax advisor at your side. We will be happy to advise you.

• Advice on the establishment of associations/foundations
• Support in the realization of tax benefits
• Advice on the definition of optimal financing options
• Tax advice on the management of associations