Schools and Universities
The educational policy debate, the results of the PISA study and not least, the first federal and state commissioned report on education in Germany have led to increased social attention on education in Germany in the context of a globalised world.
Education is increasingly perceived as a permanent element in the life of the individual and as a basis for individual development opportunities, social efficiency and equal opportunities. Consequence of this perception is the increase in diversity in the German educational landscape. The offer of private or public, non-profit educational institutions has enriched the choices for the education-oriented population in Germany in all areas: early childhood education and care, general schools, vocational education and training and the colleges and universities. For many years, we have consulted with and audited day-care facilities, schools and carriers of training institutions and universities in all forms of organization (private / public, not-for-profit/profit orientated). Here the focus is on the key issues of tax treatment of tax-exempt and taxable areas and the resulting balance sheet issues.