Our experience
One of our industry focuses in the "Public Sector" competence centre is the municipal waste disposal industry, in which we have been auditing and advising companies and institutions in private and public legal form for well over twenty years.
Your contact
We currently audit and advise around 20 municipal waste management companies of various legal forms, mainly in North Rhine-Westphalia.
Our range of services
Thanks to our many years of experience and a well-coordinated team specialising in the sector, we are familiar with the issues affecting the waste management industry and can provide you with solution-oriented support. In addition to traditional annual audits and tax advice, our range of services includes in particular interdisciplinary consulting projects for the reorganisation of municipal tasks, e.g. spin-offs and inter-municipal cooperations, in which we provide legal, tax and business consulting expertise from a single source.
Our claim
Our aim is to provide you with comprehensive, interdisciplinary and customised advice tailored to your individual needs. Our specialised industry team therefore consists of auditors, tax consultants and lawyers as well as IT specialists and a civil engineer.
Our services in the waste management industry
Annual and consolidated financial statements
We offer you statutory and voluntary audits of annual and consolidated financial statements that are specially tailored to the waste management industry. Special topics such as the accounting of drainage facilities, the valuation of landfill provisions, the accounting of excess charges or the accrual of grave usage fees are part of the service portfolio of our specialised audit teams. If required, we can also draw on expert knowledge on tax, legal or technical issues.
Tax
In addition to income tax and VAT declarations, our range of tax consultancy services also includes, in particular, advice on tax structuring. Our tax experts have been familiar with the special features of the public sector for many years and are at your side as a reliable partner. In addition to advising on the implementation of § 2b of the German Value Added Tax Act (UStG), we are also happy to help you with questions regarding energy tax, electricity tax, plastic tax or the delimitation of commercial enterprises. We also offer support during tax audits.
Implementation advice § 2b UstG
The principle of VAT taxation of legal entities under public law has been changed by the introduction of § 2b in the German VAT Act. The mandatory implementation is now to take place on 1 January 2025. In this context, service and contractual relationships must be reassessed. In order to avoid tax disadvantages, changes may be necessary once the assessment has been completed. We support you in both the analysis and implementation phases, prepare binding information and assist you with any changes required under company law.
Law
In addition to traditional legal advice, particularly in the areas of labour law and company law, our legal advice for the waste management industry also includes the legal areas of public procurement law and EU state aid law. We can help you with questions relating to individual areas of law as well as within the framework of a comprehensive assessment of various facets of a planned reorganisation.
Price and fee law
Pricing and charging law play a major role in the waste disposal industry. We can advise you on issues relating to the structure of the calculation of fee requirements, the calculation of imputed costs, the eligibility of expenditure for recognition under fee law and the calculation and offsetting of fee over- or under-recoveries. In the context of pricing law, we offer you the examination of LSP prices, but also advice on selected individual questions, for example on the admissibility of a certain type of price.
IT-related services
We support you in the implementation of IT projects both in an advisory capacity and as part of project-related audits. This provides you with the necessary security for system conversions or changes. We also carry out IT audits both within and outside of the annual audit.