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Practice Areas

  • CFO / financial outsourcing
  • Budgeting & forecasts
  • Company secretarial services
  • Reporting on accounting systems & internal controls
  • Employee benefits plans
  • Employee benefit plan audits
  • Audit & assurance
  • Business tax
  • Estate planning, trusts & wealth management
  • Non-profit taxation
  • Transfer pricing
  • Indirect tax & VAT
  • Corporate finance


  • Industrial metals
  • Financial services
  • Software
  • Architecture, engineering & construction


Dr. Michael Kohler is a partner at audalis, Kohler, Punge & Partner - an independent, full-service firm specialized in business, legal, taxation and auditing consultancy services in the Ruhr area in Germany. In addition to advising small- and medium-sized manufacturing firms, he also regularly offers support in the establishment of foundations and other non-profit organisations, as well as the setup of companies within Germany and abroad in collaboration with the Alliott Group network. He is the author of a reference work on the accounting and tax treatment practices for pending multi-year industrial plant construction transactions. He also co-authored a specialist text on modern awareness of patent law in higher education.