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Legal and ethical conduct

We always act in accordance with the law. Integrity is our highest maxim. We demand this of ourselves, our employees, our clients, the financial authorities and all our business partners. 

  • Our work complies in every respect with applicable laws and regulatory requirements. We strive for the highest professional and ethical standards in our actions.
  • In advising our clients, we always take into account public interests and potential reputational risks for our clients and for KPMG.
  • Our actions do not aim to unethically exploit the creative possibilities offered by various tax systems.
  • We reject advice that results in tax evasion or prevents the tax authorities from collecting taxes.
  • We do not advise measures aimed at exploiting tax benefits for social or charitable purposes in an unacceptable manner.

Responsible tax consultancy

We provide tax advisory services to enable our clients to achieve their economic goals. In our consultancy, we always respect the needs of our employees and the environment in which we operate as a company.

  • It is our concern to provide our clients with tax advice of the highest quality, specifically tailored to the particular interests and economic goals of each individual client.
  • Applicable laws are interpreted in accordance with the meaning and purpose of the law and in consideration of current case law. The aim of our advice is not for clients to engage in purely artificial transactions to achieve tax advantages that clearly do not comply with the spirit and purpose of the legislation.
  • We reject advice that focuses exclusively on tax planning models or tax structures. We advise only transactions or structures that have substance and a clear economic purpose.

Impartiality and independence

We maintain our objectivity by taking into account and disclosing all influences relevant to our tax advisory work. This is done in accordance with the professional and ethical standards of our tax advice.

It is always an integral part of our advice that we clearly and objectively explain to our clients the tax advantages and disadvantages as well as the risks and benefits of considered tax arrangements.
Our relationship with tax authorities is characterised by mutual trust and respect. We always comply with our disclosure and cooperation obligations. We also expect our clients to neither hide nor falsify facts vis-à-vis the authorities.