{"id":69,"date":"2024-10-29T13:05:10","date_gmt":"2024-10-29T12:05:10","guid":{"rendered":"https:\/\/frb-tax.de\/?page_id=69"},"modified":"2024-11-06T14:59:32","modified_gmt":"2024-11-06T13:59:32","slug":"startseite","status":"publish","type":"page","link":"https:\/\/frb-tax.de\/en\/","title":{"rendered":"Elementor #69"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"69\" class=\"elementor elementor-69\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5da06789 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5da06789\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1d757ec7\" data-id=\"1d757ec7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf3b274 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"bf3b274\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Welcome to <span style=\"font-variant: small-caps\">FrB-Tax<\/span><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1407b57a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1407b57a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-variant: small-caps\">Dr. Frank Bayer<\/span>.<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00cee07 elementor-widget elementor-widget-spacer\" data-id=\"00cee07\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2041fab elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"2041fab\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-variant: small-caps\">Diplom-Kaufmann<\/span>.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-612e3e1 elementor-widget elementor-widget-heading\" data-id=\"612e3e1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-variant: small-caps\">Tax advisor | Public Accountant <\/span>.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22f6b26 elementor-widget elementor-widget-spacer\" data-id=\"22f6b26\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a226ef elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"4a226ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">I am a German tax consultant (Steuerberater) and German public accountant (Wirtschaftspr\u00fcfer) running my own tax firm. I advise on tax and business management in my areas of speciality:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2063ec00\" data-id=\"2063ec00\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;,&quot;motion_fx_mouseTrack_effect&quot;:&quot;yes&quot;,&quot;motion_fx_mouseTrack_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0.200000000000000011102230246251565404236316680908203125,&quot;sizes&quot;:[]},&quot;motion_fx_tilt_effect&quot;:&quot;yes&quot;,&quot;motion_fx_tilt_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0.200000000000000011102230246251565404236316680908203125,&quot;sizes&quot;:[]}}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13cc6d45 elementor-widget elementor-widget-image\" data-id=\"13cc6d45\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;,&quot;motion_fx_mouseTrack_effect&quot;:&quot;yes&quot;,&quot;motion_fx_mouseTrack_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0.1000000000000000055511151231257827021181583404541015625,&quot;sizes&quot;:[]}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1381\" height=\"1932\" src=\"https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/WhatsApp-Image-2024-10-29-at-13.50.02-1.jpeg\" class=\"attachment-full size-full wp-image-119\" alt=\"\" srcset=\"https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/WhatsApp-Image-2024-10-29-at-13.50.02-1.jpeg 1381w, https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/WhatsApp-Image-2024-10-29-at-13.50.02-1-214x300.jpeg 214w, https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/WhatsApp-Image-2024-10-29-at-13.50.02-1-732x1024.jpeg 732w, https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/WhatsApp-Image-2024-10-29-at-13.50.02-1-768x1074.jpeg 768w, https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/WhatsApp-Image-2024-10-29-at-13.50.02-1-1098x1536.jpeg 1098w\" sizes=\"(max-width: 1381px) 100vw, 1381px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-0040879 elementor-hidden-desktop elementor-hidden-tablet e-flex e-con-boxed e-con e-parent\" data-id=\"0040879\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36eecf1 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-heading\" data-id=\"36eecf1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">I am a German tax consultant (Steuerberater) and German public accountant (Wirtschaftspr\u00fcfer) running my own tax firm. I advise on tax and business management in my areas of speciality:<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25f2a593 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25f2a593\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e6b5431\" data-id=\"4e6b5431\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-12c7559e elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12c7559e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-61c35a66\" data-id=\"61c35a66\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a76036b jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"4a76036b\" data-element_type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module___69db9c241ba64\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Mergers &amp; Acquisitions<\/h3><p class=\"icon-box-description\"><br>- Contract drafting as regards tax and business matters, e.g. in the case of company purchase agreements<br \/>\n                (share deals and asset deals), shareholder agreements \/ investment agreements, profit and loss transfer agreements<br><br \/>\n- Acquisition structuring and post-merger integration<br><br \/>\n- Tax due diligence audits<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6707ed43 jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"6707ed43\" data-element_type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__1_69db9c241c6ad\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Warranty &amp; Indemnity Insurances<\/h3><p class=\"icon-box-description\"><br \/>\n- Advice for insurance providers on warranty &amp; indemnity insurances<br><br \/>\n- Review of the data room and due diligence reports<br><br \/>\n- Reporting and recommendations on the scope of the possible coverage of tax risks<br><br \/>\n- Participation in the underwriting process<br><br \/>\n- Assistance in external tax field audits and appeal procedures of target companies under an insurance policy<br><br \/>\n- Advice on how to prevent damage claims<br><br \/>\n- Advice for policy holders when concluding a warranty &amp; indemnity insurance<br><br \/>\n- Recommendations for the conduct and reporting of tax due diligence audits with a view to obtaining as much tax coverage as possible under an insurance policy<br><br \/>\n- Participation in the underwriting process<br><br \/>\n- Assistance in the enforcement of damage claims<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1c0176a2\" data-id=\"1c0176a2\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b126ec6 jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"7b126ec6\" data-element_type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__2_69db9c241ca40\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Taxation of Real Estate<\/h3><p class=\"icon-box-description\"><br>- Contract drafting as regards tax matters for real estate purchase agreements and lease agreements<br><br \/>\n- Tax-related acquisition structuring<br><br \/>\n- Tax due diligence audits<br><br \/>\n- Taxation of open-end and closed-end real estate AIF<br><br \/>\n- Ongoing real estate taxation<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46abf95c jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"46abf95c\" data-element_type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__3_69db9c241cdad\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Tax Insurance Policies<\/h3><p class=\"icon-box-description\"><br \/>\n- Detailed assessment of a risk and reporting to the insurer (Tax Memo)<br><br \/>\n- A detailed assessment of the risk, and reporting to the insurer (Tax Memo)<br><br \/>\n- Participation in the underwriting process<br><br \/>\n- Advice on how to prevent damage claims<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a7d14f8\" data-id=\"a7d14f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8059fd jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"f8059fd\" data-element_type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__4_69db9c241d116\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Restructuring &amp; Reorganization<\/h3><p class=\"icon-box-description\"><br \/>\n- Conversions (mergers, splits, spin-offs, changes of legal form, contributions in kind, physical divisions)<br><br \/>\n- Tax-efficient restructuring in a group of companies<br><br \/>\n- Recapitalization of companies<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b2ca7a0 jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"7b2ca7a0\" data-element_type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__5_69db9c241d483\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Tax Field Audits<\/h3><p class=\"icon-box-description\"><br \/>\n- Accompanying complex external tax field audits, following restructuring or acquisition of a company, for example<br><br \/>\nSupport of the current tax advisor in specific matters<br><br \/>\n- Enforcement \/ defence of claims in appeal procedures<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-117f4efe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"117f4efe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5eb7dec0\" data-id=\"5eb7dec0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-79a59c21 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79a59c21\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5a8d3bd1\" data-id=\"5a8d3bd1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-224e7d37 elementor-widget elementor-widget-icon-box\" data-id=\"224e7d37\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tMy Philosophy\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWell-founded advice requires expertise. Therefore I advise only in areas in which I have gained many years of professional experience and feel technically confident and competent. My tax advice is provided on a cross-disciplinary basis in the fields of accounting and company valuation, always with a more comprehensive view that includes company law, and taking into account the legal and economic environment of the client.\n<br><br>\nPractical and enforceable solutions are often achieved with the necessary dose of pragmatism and by focussing on the essential needs of the client. Tax-efficient structuring, for example, is one aspect, but economically optimised solutions require a sense of proportion and usually consist of many different components (\"the tax tail shouldn't wag the business dog\").\n<br><br>\n \n\nOur tax law is complicated and subject to constant changes in legislation and case law. In this regard, it is important for me to explain complex matters in an understandable way and at the same time remain focussed on the essentials.\n<br><br>\n \n\nI consider teamwork with a current tax advisor of a client to be cooperation (rather than competition), as my consulting is only project-related.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-282f2c8d\" data-id=\"282f2c8d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54c19fc3 elementor-widget elementor-widget-heading\" data-id=\"54c19fc3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"text-align: left\">Vita<\/span><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad5f7e5 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"1ad5f7e5\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/0.7812165529395934-1-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-79\" alt=\"\" srcset=\"https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/0.7812165529395934-1-150x150.png 150w, https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/0.7812165529395934-1-300x300.png 300w, https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/0.7812165529395934-1-768x768.png 768w, https:\/\/frb-tax.de\/wp-content\/uploads\/2024\/10\/0.7812165529395934-1.png 915w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure><div class=\"elementor-image-box-content\"><h4 class=\"elementor-image-box-title\">Dr. Frank Bayer<\/h4><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31188ebf elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"31188ebf\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78ae966 elementor-widget__width-initial elementor-widget elementor-widget-icon-box\" data-id=\"78ae966\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<ul id=\"career-list\">\n\n<li><span style=\"font-variant: small-caps;\">FrB-Tax<\/span> (since 2020)<\/li>\n<li>Norton Rose Fulbright, Munich (2013-2020)<\/li>\n<li>Familienwerte Gruppe, Nuremberg \/ Munich (2011-2012)<\/li>\n<li>P\u00f6llath + Partners, Munich (2005-2011)<\/li>\n<li>Deloitte &amp; Touche, Berlin (2001-2004)<\/li>\n<li>Verh\u00fclsdonk &amp; Partner, Berlin (1999-2000)<\/li>\n<br>\n<li>Appointment as German public accountant (Wirtschaftspr\u00fcfer) (2005)<\/li>\n<li>Appointment as Certified Public Accountant (US) (2004-2023)<\/li>\n<li>Appointment as German tax advisor (Steuerberater) (2002)<\/li>\n<br>\n<li>Doctorate (Dr. rer. pol.) from Otto-Friedrich University of Bamberg (1999)<\/li>\n<li>Diploma in business administration (Diplom-Kaufmann), University of Regensburg (1995)<\/li>\n\n<\/ul>\n\n<style>\n    #career-list {\n        color: white;\n    }\n<\/style>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-dbc4514 e-flex e-con-boxed e-con e-parent\" data-id=\"dbc4514\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc95a4b elementor-widget elementor-widget-spacer\" data-id=\"bc95a4b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Herzlich Willkommen bei FrB-Tax Dr. Frank Bayer. Diplom-Kaufmann. Steuerberater | Wirtschaftspr\u00fcfer . Ich bin als Steuerberater und Wirtschaftspr\u00fcfer in eigener Kanzlei t\u00e4tig und berate steuerlich und betriebswirtschaftlich in meinen Spezialgebieten: Ich bin als Steuerberater und Wirtschaftspr\u00fcfer in eigener Kanzlei t\u00e4tig und berate steuerlich und betriebswirtschaftlich in meinen Spezialgebieten: Mergers &amp; Acquisitions &#8211; Steuerliche und betriebswirtschaftliche [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-69","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/frb-tax.de\/en\/wp-json\/wp\/v2\/pages\/69","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frb-tax.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/frb-tax.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/frb-tax.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frb-tax.de\/en\/wp-json\/wp\/v2\/comments?post=69"}],"version-history":[{"count":10,"href":"https:\/\/frb-tax.de\/en\/wp-json\/wp\/v2\/pages\/69\/revisions"}],"predecessor-version":[{"id":517,"href":"https:\/\/frb-tax.de\/en\/wp-json\/wp\/v2\/pages\/69\/revisions\/517"}],"wp:attachment":[{"href":"https:\/\/frb-tax.de\/en\/wp-json\/wp\/v2\/media?parent=69"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}