Imprint | Privacy Policy DE BUSINESS. Relevance. COMPETENCE WHICH PAYS OFF AT THE RIGHT PLACE > < Certified Public Auditor/ Tax Advisor, Partner – Dusseldorf SANDRA-E. BEHN Attorney (Germany), Tax Consultant Managing Partner – Dusseldorf MORE MICHAEL BUDER Certified Public Auditor/ Tax Advisor, Partner – Dusseldorf MORE

DE BUSINESS. Relevance. COMPETENCE WHICH PAYS OFF AT THE RIGHT PLACE > < Attorney (Germany), Tax Consultant Managing Partner – Dusseldorf SANDRA-E. BEHN Attorney (Germany), Tax Consultant Managing Partner – Dusseldorf MORE SANDRA-E. BEHN Attorney (Germany), Tax Consultant Managing Partner – Dusseldorf MORE YOUR RIGHT PARTNER MICHAEL BUDER CERTIFIED PUBLIC AUDITOR/ TAX ADVISOR, PARTNER – DUSSELDORF michael.buder@alegis.de  tel. +49 211 959 897 13 GENERAL BIO INFO Training as a qualified tax advisor, Düsseldorf / Diploma in business administration from the Münster University of Applied Sciences 2000 Arthur Andersen, Düsseldorf 2003 Deloitte & Touche, Düsseldorf 2006 Auditor 2011 CEO EXPERTISE Michael specializes in preparation of consolidated and annual financial statements (HGB and IFRS) of medium-sized companies as well as their tax consultancy, group accounting, business audits, in particular annual and consolidated financial statements. Born in 1973, Michael studied Business Administration at the University of applied sciences of Munster. He received his diploma in 2000. Michael began his career as an audit professional 2000 in the Düsseldorf office of Arthur Andersen. From 2003 to 2011 he joined Deloitte office Dusseldorf as Senior Manager. Since 2011 he joined the ALEGIS office in Dusseldorf. IMPRINT | PRIVACY POLICY

DE BUSINESS. Relevance. COMPETENCE WHICH PAYS OFF AT THE RIGHT PLACE Düsseldorf > < Attorney (Germany), Tax Consultant Managing Partner – Dusseldorf MICHAEL BUDER Certified Public Auditor/ Tax Advisor, Partner – Dusseldorf MORE SANDRA-E. BEHN Attorney (Germany), Tax Consultant Managing Partner – Dusseldorf MORE AT THE RIGHT PLACE ALEGIS Locations in Germany DÜSSELDORF Rolandstraße 44 40476 Düsseldorf tel. +49 211 959 897-0 duesseldorf@alegis.de OUR CONSULTANTS Sandra-E. Behn Michael Buder IMPRINT | PRIVACY POLICY

DE BUSINESS. Relevance. COMPETENCE WHICH PAYS OFF AT THE RIGHT PLACE > < Certified Public Auditor/ Tax Advisor, Partner – Dusseldorf MICHAEL BUDER Certified Public Auditor/ Tax Advisor, Partner – Dusseldorf MORE MICHAEL BUDER Certified Public Auditor/ Tax Advisor, Partner – Dusseldorf MORE YOUR RIGHT PARTNER SANDRA-E. BEHN ATTORNEY (GERMANY), TAX CONSULTANT MANAGING PARTNER – DUSSELDORF sandra.behn@alegis.de  tel. +49 211 959 897-12 GENERAL BIO INFO Studied law in Osnabrück 1998 Arthur Andersen, Düsseldorf 2002 Lawyer 2002 Pricewaterhouse Coopers, Düsseldorf 2005 Tax advisor 2007 CEO EXPERTISE Sandra specializes in income transactional tax law structuring, transfer pricing, business audits, tax reporting, FIN 48, fiscal law offences. Sandra started her professional career in 1998 with Arthur Andersen Dusseldorf. Before joining ALEGIS in 2007, she worked for PwC in Dusseldorf. IMPRINT | PRIVACY POLICY