Audit services Annual and consolidated financial statements for the STADT UND LAND Group 2027 and subsequent years

✓The scope of the contract is detailed in the TED notice and the attached Leistungsbeschreibung.

✓Such as: mandatory audit of the Jahresabschlüsse and Konzernabschluss including the combined group management report for financial year 2027 (with optional years 2028–2030), extended audit under § 53 HGrG, coverage of all companies in which STADT UND LAND is shareholder, and compliance with the Berlin Corporate Governance requirements around rotation and independence of the auditor.

✓The contract includes both fixed (Pflichtleistungen) and optional services, and the value-based evaluation uses the sum of mandatory and optional services including an out‑of‑pocket expense lump sum (Auslagenpauschale) from the Preisblatt.

✓Award criteria and weighting are clearly specified and consistent across forms and the TED notice.

✓The economic most advantageous tender (MEAT) is chosen based on: (1) Price – 40% weight, evaluated via a relative formula (lowest price/offer price × 40); (2) Written Konzept zur Aufgabenumsetzung beim STADT UND LAND-Konzern – 40% weight, maximum 20 A4 pages, assessed qualitatively on structure, plausibility, traceability, professional soundness, project relevance and implementability, with a 0–40 point scale (hervorragend to ungenügend); and (3) Presentation – 20% weight, a max. 30‑minute electronic presentation by the proposed Prüfungsleiter or key team member, focusing on how the concept is explained and on handling of questions, scored 0–20 points.

✓The contracting authority will only invite up to three bidders to the presentation phase based on the provisional ranking from price and written concept, and only where the presentation can still change the ranking.

✓Risks and special conditions are governed by the “Besondere Vertragsbedingungen gemäß BerlAVG”, the Berlin Corporate Governance Kodex and procurement clauses.

✓Such as: strict tariftreue and minimum hourly wage obligations (14.84 EUR, rising to 15.58 EUR from 01/01/2027) with mandatory cascade to subcontractors, women promotion and equal‑pay obligations under the Frauenförderverordnung, extensive control rights for the contracting authority (document inspections, on‑site checks with at least 21 days’ notice), and contractual sanctions.

✓Sanctions include contractual penalties (Vertragsstrafe) of 1% of net remuneration per defined breach (e.g. underpayment of staff, failure to implement women‑promotion measures, breach of wage‑cascade to subcontractors, refusal to cooperate in controls), as well as options for termination, withdrawal, reduction of remuneration and damages.

✓Additional risks include exclusion grounds under § 42 VgV in conjunction with §§ 123, 124 GWB and §§ 319, 319b HGB, competition register checks, Russia sanctions, and an independence requirement excluding any bidder (or group‑related entity) who simultaneously holds the tax advisory mandate for STADT UND LAND; award in a parallel “Steuerberaterleistungen” procedure blocks award in this audit procedure.

✓Subcontracting and Eignungsleihe are allowed but tightly regulated, with mandatory declarations and transfer of BerlAVG obligations through the subcontractor chain.

❓The bid must remain valid until 30/06/2027, variants and multiple offers are not permitted, and electronic invoicing and contract award are required.

✓As to contradictions or corrections, the various document excerpts are broadly consistent and cross‑referenced.

✓The Aufforderung_Ang_VgV form repeatedly states that this “Lesefassung” is not suitable for electronic bid submission, which aligns with the requirement that actual submission is done via the electronic platform using the provided Excel/ PDF form sheets.

Answers on the required criteria

Must securities be provided (bid bond, performance or warranty guarantee)? If so: which, in what amount and by when?

✓Such as regarding securities, the tender documents (Aufforderung_Ang_VgV_1 stufig, section 6.2.3) state that a “Vertragserfüllungsbürgschaft” (performance bond) and a “Bürgschaft für Mängelansprüche” (warranty/defects liability bond) as well as proof of insurance (“Nachweis einer Versicherung”) are to be submitted “auf gesondertes Verlangen”, i.e. only upon separate request by the contracting authority.

❓No bid bond (Bietungs- bzw. Angebotsbürgschaft) is mentioned.

Is subcontracting allowed? If so: with which limits and which disclosure duties?

✓Such as on subcontracting, the input text explains that subcontracting is allowed but regulated.

✓In the Aufforderung (section 9 and the “Eigenerklärung Unterauftragsvergabe/Eignungsleihe”), bidders may assign parts of the contract to subcontractors, but (i) subcontracted parts must be named at the latest before award (“spätestens vor Zuschlagserteilung”), and where reasonable already at tender submission; and (ii) subcontractors must submit an “Eigenerklärung zur Eignung” and “Eigenerklärung Frauenförderung” before award.

✓In addition, the BerlAVG special conditions require that obligations on minimum wages, tariff compliance, women promotion and non-discrimination be contractually passed down through the entire subcontractor chain; subcontractors’ breaches are attributed to the main contractor.

✓Separately, the “Erklärung zur Eignung VgV” contains a declaration that the bidder will not involve, as subcontractors or capacity-providing companies (Eignungsleiher), entities to which more than 10% of the contract value would be allocated; this acts as a quantitative limitation on subcontracting/outsourcing in the sense of this procedure.

Is there a site visit, and is attendance mandatory? If so: when?

❓Such as concerning site visits, the documents describe tendering, evaluation and a bidder presentation for the audit concept (a 30-minute presentation, possibly via MS Teams), but there is no mention of a site visit or local inspection, nor any mandatory attendance requirement for such a visit.

✓The only specified “Termin” with bidder attendance is the presentation meeting used as Zuschlagskriterium 3 (20%), which is an evaluation step for shortlisted bidders (max. three) and not a site visit at physical premises in the classical sense.

❓Therefore, based on the provided text, no formal site visit is foreseen or required.

In which language must the tender and the supporting documents be submitted, and are documents in other languages accepted?

✓Such as with respect to language requirements, the TED notice (section 5.1.11–5.1.12) and the Aufforderung (section 13) clearly stipulate that the official tender documents are available in German only (“Sprachen, in denen die Auftragsunterlagen offiziell verfügbar sind: Deutsch”) and that offers/requests to participate must be submitted in German (“Sprachen, in denen Angebote oder Teilnahmeanträge eingereicht werden können: Deutsch”; “Das Angebot einschließlich der Anlagen sowie jeglicher Schriftverkehr mit dem Auftraggeber sind in deutscher Sprache abzufassen.”).

✓The text does not provide any allowance for documents in other languages; thus, documents need to be in German, and if foreign-language documents are used (e.g. certificates), translations would be required in practice.

How long is the bidder bound by the tender (validity period), and is there a deadline for bidder questions? If so: until when?

✓Such as regarding tender validity and bidder questions, the TED notice sets (i) the deadline for requesting additional information (“Frist für die Anforderung zusätzlicher Informationen”) to 20/11/2026, 10:00 (CET); and the Aufforderung (section 2 and 5) mirrors this by stating bidder questions must be submitted by the deadline indicated in point 2, which the form fills with “Bieterfragen sind einzureichen bis zum: 20.11.2026, 10:00”.

❓The TED notice specifies that the offer must remain valid for 214 days (“Dauer, während der das Angebot gültig bleiben muss: 214 Tag”), and the Aufforderung/Angebotsschreiben give a Bindefrist until 30/06/2027.

❓Both values are consistent: from 27/11/2026 plus 214 days extends roughly to the end of June 2027, meaning bidders are bound by their offers until 30 June 2027.

Further details

✓Vergabeverfahren „Prüfungsleistungen Jahres- und Konzernabschluss STADT UND LAND 2027 ff.“

✓The input text concerns an open tender procedure under German public procurement law (VgV, GWB) for audit services (Jahres- und Konzernabschlussprüfung) for the STADT UND LAND Konzern in Berlin.

✓The perspective is that of a German public contracting entity (Land Berlin / STADT UND LAND Wohnbauten-Gesellschaft mbH), and all legal references (e.g.

✓BerlAVG, FFV, GWB, HGB) are to German law; the country context is therefore Germany.

✓The deadline for submission of tenders (“Frist für den Eingang der Angebote”) is 27/11/2026, 10:00.