Brochures and factsheets

AnaCredit 2018

Die als AnaCredit bezeichnete Verordnung zur Erfassung von Kredit- und Risikodaten tritt am 31.12.2017 in Kraft. Dabei steht AnaCredit für „Analytical Credit Datasets“ und ist aus regulatorischer Sicht die neueste Form des statistischen Bankenmeldewesens.


We have seen a number of high-profile cybersecurity breaches splashed across the media. Cyber attacks have far-reaching economic consequences for organisations. Companies must be prepared to fend off external attacks (hackers, hacktivists and nation sponsored attacks) as well as internal attacks (such as disgruntled employees). We help to protect your business.

Cybersecurity Check

Cybersecurity is not just the keyword of the day because of the recent scandals surrounding international secret services. The threats from the internet, be they from government agents or criminal associations, should be taken seriously by all companies and present serious challenges for individual companies.

Datenschutz-Grundverordnung (DSGVO)

Am 14. April 2016 verabschiedete das Europäische Parlament die Datenschutz-Grundverordnung (DSGVO). Alle Mitgliedstaaten sind zur Einführung und Umsetzung der Verordnung vor dem 25. Mai 2018 verpflichtet. Die DSGVO bringt beträchtliche Folgen für Unternehmen und die von ihnen verwendeten IT-Systeme mit sich. Nahezu jedes Unternehmen muss Maßnahmen ergreifen, um die Anforderungen der DSGVO vor diesem Datum zu erfüllen. Eine Nichterfüllung der DSGVO kann Geldstrafen bis zu einer Höhe von 20 Millionen Euro oder 4 % des jährlichen Umsatzes nach sich ziehen.

Digital VAT Scan

By means of Digital VAT Scan, a company’s relevant VAT data is extracted and subsequently analysed by IDEA®.

4. EU Money Laundering Directive and money laundering prevention

According to estimates by the OECD, each year illegally gained assets valued at more than 50 billion euros make their way into the legal economic cycle. Germany is thus one of the most popular industrialized nations for money-laundering activities. The protection of personal data guaranteed by the constitution and a large amount of cash in circulation as well as difficulties in monitoring financial transactions that come with this are just some of the reasons that the country is so attractive for money laundering.


Unser Finanzaufsichtsrechtsteam verfügt über langjährige Praxiserfahrung und berät und vertritt nationale und internationale Unternehmen aus dem Finanzdienstleistungs- und Kapitalanlagesektor.

Financial Services

Companies in the financial sector are continuously faced with stark changes in their operating environment. In order to shape up for the future, it is essential to master these challenges.


To get the best possible advice about open-end and closed-end funds, you need an experienced partner with in-depth knowledge of the market and its players, as well as the particularities of each business area. Mazars is your partner for everything fund-related.

Global Compliance Made Easy

The internationalisation of the SME sector is probably the most significant success story of the German economy in recent decades. However, every time an SME founds a foreign subsidiary, one of the challenges it faces is adherence to local compliance requirements. We can assist you.

Global Mobility Services

International staff assignments are a daily practice for global companies. Depending on the purpose of the assignment, the duration for employees can last from a few months to several years. Staff assigned to foreign host countries as well as staff commuting between home and host country for project work need a team of highly experienced advisors when it comes to immigration, social security, payroll and income tax matters.


Aktionsfelder zu IFRS 16. Sind Sie vorbereitet?

IFRS in der Schifffahrt

Diese Broschüre beschränkt sich auf die aus unserer Sicht wesentlichen Posten für die Bilanzierung von Einschiffsgesellschaften. Sie spiegelt den Stand der in für Abschlüsse in Deutschland maßgeblichen IFRS wider. Im Fokus stehen die Jahresabschlüsse der Jahre 2016 und 2017.

Information Security

In todays connected IT environment, small and medium size organisations are being targeted by 'threat actors' such as hackers, hacktivists and criminals because they typically lack the security defences, resources, time to support and expertise to effectively protect their information assets. The confidentiality, integrity and availability of data which resides in their applications, systems and networks is therefore at significant risk of being compromised. Learn more about our services to protect your organisation.

Introduction of Information Security Management Systems

Given that information is of huge value to companies of all sizes and in all lines of business, it needs to be properly protected. Inadequate protection of information critical to business can lead to situations where a company‘s existence is under threat. With company business processes and information flows relying increasingly on IT-based processing, a significant proportion of potential protective measures aimed at reducing risk now centres on information technology. Globalisation is accelerated by information technology and is doubtless a factor in intensifying competition around resources, markets and political spheres of influence. This has led to company IT systems increasingly becoming the target of attackers.


Steuerlich betrachtet weisen Kommunen typische Herausforderungen juristischer Personen des öffentlichen Rechts auf: Sie unterliegen nur teilweise mit ihren Betrieben gewerblicher Art bzw. ihrem unternehmerischen Bereich der Steuerpflicht. Somit müssen kommunale Betätigungen zwingend den jeweiligen steuerlichen Sphären und Bereichen zugeordnet werden. Steuerliche Betriebsprüfungen werden erfahrungsgemäß gerade bei Kommunen besonders genau durchgeführt.

Private Equity and Venture Capital Funds

Since July 22, 2013, private equity and venture capital funds have been subject to comprehensive regulation. The European Alternative Investment Fund Managers (AIFM) directive requires EU mem-ber-states to subject previously unregulated, so-called alternative investment funds to strict regulato-ry provisions. German lawmakers implemented the European requirements in the Capital Investment Act (Kapitalanlagegesetzbuch/KAGB), which has been in effect since 7/22/2013. The Regulation on European Venture Capital Funds also came into effect on 7/22/2013.

Payment Services Directive (“PSD2”)

The revised Payment Services Directive (“PSD2”)which will come into force in Europe on 13th January 2018 is expected to accelerate disruption to traditional Banking models by opening up the Banking system and customer bank accounts to FinTechs.

Retail Investment

Der Trend der letzten Jahre zu Investitionen in Einzelhandelsimmobilien setzt sich fort. Überdurchschnittliche Erträge in renditeschwachen Märkten lassen Investments in die nach Transaktionsvolumen an zweiter Stelle stehende Assetklasse weiterhin attraktiv erscheinen.

Risikomanagement bei Sachwert KVG/AIF

Das KAGB verlangt in § 29 von jedem Alternative Investment Fund Manager (AIFM) die Einrichtung eines Risikomanagementsystems. Doch wie muss ein solches Risikomanagementsystem ausgestaltet sein, um in der Praxis den Anforderungen der BaFin zu genügen?


The VAT system in use remains of great importance to companies in Germany, as well as on a European level. Falling income tax rates and significant tax deficits are prompting financial authorities to focus ever more closely on VAT. The increasing attention that the financial authorities are paying to VAT issues is associated with the growth of highly efficient digital data analysis during external audits. However, Group-internal arrangements are also becoming the subject of critical questions.