Successful together Brazil | LatAm

Successful together

“Despite the political crisis in Brazil and more precisely because

of it, the biggest economy in Latin America, due to its resilient

economic fundamentals, still offers multiple possibilities for investors

and entrepreneurs. The Greater São Paulo region continues to be

the biggest German industrial city outside of Germany. Also the

‘European’ South-Region of Brazil gains more strategic importance

for investors and entrepreneurs from German-speaking Europe. As a

result of the crisis, Brazil is at the moment ‘on sale’ and the entrance

into one of the biggest consumer markets in the world is presently

possible under favorable conditions.

Together, we can successfully circumvent the numerous bureaucratic

and legal issues and seize the unique business opportunities

available in Brazil.”

Rödl & Partner

“Every hand grasped, every foot put on the shoulders of another

Casteller is an opportunity for us to create a brand-new constellation

of a human tower. We only have to recognize that opportunity and –

what is perhaps even more important – seize it with confidence.“

Castellers de Barcelona

RÖDL & PARTNER

BRAZIL / LATAM

Rödl & Partner is the leading international professional services firm of German origin, with more than 100 wholly-owned offices in the world.

Our around 100 entrepreneurially-minded professionals, working at our offices in Brazil, come from Europe, mainly Germany, and Latin America, mainly Brazil. They work as an integrated team in our strategic business units – audit, BPO, tax and business advisory. An interdisciplinary ”caring partner” (your main contact person) makes sure that we build a successful, long-term partnership with our clients. All our professionals have profound German Desk experience in the region.

Moreover, our office in São Paulo coordinates client requests for the Latin America region and represents our Global Transaction Services practice in the LatAm-region.

What started after the management change at the beginning of 2015 as the successful “re-start up” of the São Paulo office has become after a short period of time – primarily through the engagement of numerous German Desk professionals – the market leading German Desk professional services firm in Brazil in general. Our full blown offices (São Paulo City, Curitiba) as well as our working points (Campinas, Blumenau and Porto Alegre) offer – like no other German Desk competitor in Brazil – a tailored expert team, focused on the needs of German-speaking investors and entrepreneurs in Brazil, as well as in Latin America as a whole. Our reliable “made in Germany” services in Brazil also attract investors and entrepreneurs from other European countries, the USA and Asia.

Managing Partner

Rödl & Partner Brazil & Latin America Coordination

MBA, CIA, CCSA, CISA, CPA

Philipp Klose-Morero started his professional career working with

international audit firms in Germany and then he launched, at Rödl

& Partner, an international and interdisciplinary consulting area with

project desks in Europe and the USA. He occupied different managerial

finance positions for an MDAX group with worldwide projects that

also brought him to São Paulo, Brazil and Mexico City, Mexico. He

specializes, in addition to international audit related services, on market

entry and transaction advisory, as well as management and control of

subsidiaries abroad. Moreover, Philipp Klose-Morero is responsible for

overseeing the coordination within the Latin America region including

our Global Transaction Services in Latin America. He is also an active

board member of the biggest German Chamber of Commerce based in

São Paulo, which coordinates the Latin America region.

Philipp Klose-Morero

Tel.: + 55 (11) 5094.6063

Mob.: + 55 (11) 98304.0546

philipp.klose-morero@roedl.pro

Audit of annual financial statements in accordance with the Brazilian

regulation (BR-GAAP), as well as international accounting principles

(HGB, IFRS and US-GAAP)

Support and preparation of annual financial statements and trial

balances, based on client needs

Review and agreed upon procedures, from the audit standpoint,

of the annual financial statements

Preparation of opinions in accordance with Brazilian accounting and

auditing standards

Training and support for companies in terms of the reconciliation

from BR-GAAP to HGB, IFRS and US-GAAP

Interim management in the finance and controlling area

Coaching and training of local/regional management and staff

Advisory in cost-effective structuring of management support

and back office functions

Internal audit projects

Special audits in case of suspected violations

Fraud investigations

Risk management and control

Compliance audit projects

Examination or compilation of reporting packages, based on the

company´s need, in accordance with HGB, IFRS, US- and BR-GAAP

Review of the accounting records

Reporting Management on a regular basis

CFO & Audit Partner

Rödl & Partner Brazil

Certified Auditor (BR), Certified Accountant (BR)

João Marcelo Francisco has an around 20 years track record as audit

executive with German & International Desk audit firms in Brazil.

His primary focus is on the audit of national and international financial

statements and advisory of numerous German clients with subsidiaries

in Brazil. As the CFO of Rödl & Partner Brazil, he is also responsible

for the finance, IT, payroll and administration support functions.

João Marcelo Francisco

Tel. : + 55 (11) 5094.6064

Mob.: + 55 (11) 98550.8147

joao.marcelo@roedl .pro

Head of Audit & Audit Related Services

Rödl & Partner São Paulo

Wirtschaftsprüfer, Steuerberater, CPA, Certified Accountant (BR)

Thomas Grieme has an over 10 years track record as audit executive

with international audit firms in Brazil and Germany. His primary focus

is on the audit of national and international financial statements and

advisory of numerous German clients with subsidiaries in Brazil.

He also acted 2 years successfully as the “Interim-CFO” of a

German subsidiary in Brazil, before joining Rödl & Partner.

Thomas Grieme

Tel. : + 55 (11) 5094.6085

Mob.: + 55 (11) 94496.9909

thomas.gr ieme@roedl .pro

AUDIT & AUDIT RELATED SERVICES

TAX & CORPORATE SERVICES

Head of Tax & Corporate Services

Rödl & Partner São Paulo

Rechtsanwalt / Attorney-at-law (GER)

After the beginning of his professional career in Germany working

with numerous professional services firms, Michael Löb continued

his career in Brazil. He contributes with over 20 years of experience

as a consulting executive for German Desk professional services

firms in Brazil and he is responsible for advising numerous German

clients with subsidiaries in Brazil. His focus lies on all relevant tax

and legal matters, from market entrance up to company closures.

Michael Löb

Tel. : + 55 (11) 5094.6067

Mob.: + 55 (11) 96372.0078

michael . loeb@roedl .pro

Tax Manager

Rödl & Partner São Paulo

Attorney-at-law (BR) and Certified Accountant (BR)

Karen Steuer has an over 8 years track record as tax consultant with

international audit & consulting firms in Brazil. Her primary focus

is on tax advisory of numerous German clients with subsidiaries in

Brazil. Based in our São Paulo office, she has a dual function and

is also responsible for coordinating client requests in our LatAm

region (see Latin America Coordination section of this brochure).

Karen Steuer

Tel . : + 55 (11) 5094.6073

Mob.: + 55 (11) 96908.7737

karen.steuer@roedl .pro

Tax planning and structuring

Direct and indirect tax advisory

Examination of tax returns and tax calculation

(tax compliance)

Advisory on the ideal configuration of matters

related to transfer prices

Support for mergers & acquisitions of

companies in Brazil or abroad

Coordination and performance of Due Diligences

Support in terms of audits by the tax authorities

Tax advisory for expatriates

Market entry advisory (e.g., company establishment)

Support for bank account opening

Registration with authorities

(e.g. Radar, Siscoserv, Trade Board, Tax Authorities)

Advisory in matters related to immigration, including

application for work visas and other work permits

Structuring of national and international loan agreements

Advisory on direct foreign investments in Brazil

and Brazilian investment abroad, as well as

advisory related to foreign exchange matters

involving the Central Bank of Brazil

Representation before Brazilian government authorities

within the scope of and after company establishment

Planning and performance of investments

abroad, e.g. through location selection

support and obtaining of funding

Preparation of integrated financial and business plans

Interim-management of Brazilian subsidiaries

Coordination of international projects in Latin America

CURITIBA OFFICE | REGION SOUTH

Our Curitiba office acts as the backbone of our

Brazilian business activities and as hub office of our

“European” South Region, coordinating also our

Working Points in Blumenau, Santa Catarina and Porto

Alegre, Rio Grande do Sul. It offers basically the same

range of services as our São Paulo head office.

Our office is situated in the center of Curitiba, within

walking distance of the picturesque old town and where

our interdisciplinary (mainly German and English-speaking)

team of experts provides support for a fast-growing group

of German and European clients. These are represented in

the south of Brazil by subsidiaries, joint ventures, strategic

acquisitions and individual projects or would like to establish

themselves in the Brazilian market.

Head of offices São Paulo and Curitiba

Managing Partner

MBA, CIA, CCSA, CISA, CPA

Philipp Klose-Morero

Tel. : + 55 (41) 3017-6060

Mob.: + 55 (11) 98304.0546

philipp.klose-morero@roedl.pro

General & Tax Manager

Rödl & Partner Curitiba

Attorney-at-law (BR) and Certified Accountant (BR)

Guilherme Paludo manages our Curitiba office and takes care

of our clients in the “European” South Region of Brazil. Before

being promoted to General Manager of our Curitiba office,

Guilherme was Tax Manager of Rödl & Partner Brazil for about

7 years and gathers over 15 years of German & International

Desk experience. Guilherme Paludo is also an active member

of the German Chambers in Curitiba, Paraná, Blumenau and

Santa Catarina. He is also responsible for the Coordination of the

Accountancy Chamber at Associação Comercial do Paraná.

Guilherme Paludo

Tel. : + 55 (41) 3017-6060

Mob.: + 55 (41) 99205.0050

gui lherme.paludo@roedl .pro

Head of BPO

Rödl & Partner São Paulo

Certified Accountant (BR)

Sullyvan Marcolino gathers over 15 years of experience in German

Desk audit firms in Brazil. He started to work as audit manager at Rödl

& Partner São Paulo in 2012 and was promoted to his current position

in 2015. His technical focus lies, in addition to the audit area, on

Business Process Outsourcing (BPO) in our 4 BPO areas: Accounting

and Reporting, Tax Compliance, Payroll and Financial Services.

Sullyvan Marcolino

Tel. : + 55 (11) 5094.6066

Mob.: + 55 (11) 98283.9851

sul lyvan.marcol ino@roedl .pro

Accounting & Reporting Manager – Region South

Rödl & Partner Brazil

Certified Accountant (BR)

Cinthya Silva has about 10 years of experience providing

BPO – Business Process Outsourcing services for international

companies. During this time, she has worked at the biggest

Brazilian BPO service firms. She joined Rödl & Partner in 2015

and was promoted last year to Accounting & Reporting Manager,

being responsible for coordinating our BPO business in our

Region South. She is skilled also in Tax compliance and Payroll.

Cinthya Silva

Tel. São Paulo: + 55 (11) 5094.6066

Tel. Curitiba: + 55 (41) 3091.9855

Mob.: + 55 (11) 98469.7570

cinthya.silva@roedl.pro

BPO

Accounting

Reporting Management (BR-GAAP, HGB, IFRS, US-GAAP

in German, English, Spanish, Italian and Portuguese)

Tax-Compliance

Compilation of tax declarations

Management of withholding taxes

Payroll

HR Management (e.g. recruitment support)

Cash Management

Financial Management

GLOBAL TRANSACTION SERVICES LATAM-REGION

Coordination of interdisciplinary and international transaction

advisory projects

Preparation of Brazilian and Latin American targets for the

sale process – Sell side projects

Financial, tax, labor, legal due diligences in Brazil and

Latin America

Forecasts analysis

Carve-out/integration analysis and planning

Working capital analysis

Quality of earnings analysis

Post-merger Integration advisory

Head of Latin America Coordination

Managing Partner

MBA, CIA, CCSA, CISA, CPA

Philipp Klose-Morero

Tel.: + 55 (11) 5094.6063

Mob.: + 55 (11) 98304.0546

philipp.klose-morero@roedl.pro

Philipp Klose-Morero coordinates our Global Transaction Services

in our LatAm region. Our transaction advisory team in our Brazilian

offices works fully integrated with our transaction advisory experts

in our offices in Germany, USA, Mexico and Cuba as well as our

cooperation partners in other Latin America markets, where we

don’t have own offices yet. In Brazilian offices we have experts with

financial, tax, labor and legal transaction advisory background.

With his team, Philipp Klose-Morero successfully advised diverse

German companies in market entries in Brazil and Latin America.

BRAZIL

CHILEARGENTINA

COLOMBIAPERU

PARAGUAYURUGUAY

PANAMAVENEZUELA

Head of Latin America Coordination

Managing Partner

MBA, CIA, CCSA, CISA, CPA

Philipp Klose-Morero

Tel.: + 55 (11) 5094.6063

Mob.: + 55 (11) 98304.0546

philipp.klose-morero@roedl.pro

Latin America Coordinator

Attorney-at-law (BR) and Certified Accountant (BR)

Karen Steuer speaks German, English, Portuguese and Spanish

and, with her Spanish-speaking team, she is coordinating

client requests in all countries in Latin America where we

don’t have own offices yet. We have built reliable partnerships

with selected cooperation-partners in requested markets

like Argentina, Chile, Peru, Colombia and Panama.

Karen Steuer

Tel . : + 55 (11) 5094.6073

Mob.: + 55 (11) 96908.7737

karen.steuer@roedl .pro

LATIN AMERICA COORDINATION

Rödl & Partner BrazilAudit • BPO • Business Advisory • Tax

São Paulo | Curitiba | Campinas • Blumenau • Porto AlegreLatin America Coordination

Global Transaction Services – LatAm-Region

Tel. São Paulo: + 55 (11) 5094.6060Tel. Curitiba: + 55 (41) 3017.6060

saopaulo@roedl.pro

curitiba@roedl.pro

Our Brazil / LatAm Executive Team

“Each and every person counts“ – to the Castellers and to us.

Human towers symbolise in a unique way the Rödl & Partner corporate

culture. They personify our philosophy of solidarity, balance, courage

and team spirit. They stand for the growth that is based on own

resources, the growth which has made Rödl & Partner the company

we are today. “Força, Equilibri, Valor i Seny“ (strength, equilibrium,

value and common sense) is the Catalan motto of all Castellers,

describing their fundamental values very accurately. It is to our liking

and also reflects our mentality. Therefore Rödl & Partner embarked on

a collaborative journey with the representatives of this long-standing

tradition of human towers – Castellers de Barcelona – in May 2011.

The association from Barcelona stands, among many other things, for

this intangible cultural heritage.

www.roedl.com/brazilwww.roedl.de/brasilien