Expression of interest/offer
for a study to support the set-up of a Regional Office for Kindernothilfe e.V. in Africa

Kindernothilfe e.V. (KNH) seeks the support of a qualified consultant or team of consultants to compile an in-depth analysis of potential locations for the establishment of a locally registered KNH Regional Office in Africa.

The expected result of the analysis shall provide clarity for KNH regarding the establishment of its Regional Office on:
• all legal requirements to be considered at KNH Germany (HQ) level for such a permanent fiscal establishment (in particular with regard to the set-up and registration process and its costs as well as the tax law, labour law and social legislation requirements pertaining to the later running of the Regional Office) in the potential location
• foreseeable costs to be considered at KNH Germany (HQ) level for the set-up of such a permanent fiscal establishment based on legal obligations, necessary administrative steps, etc.
• possible options for the local legal identity/status of such a permanent fiscal establishment, including their individual requirements, advantages and disadvantages for the future work of such a Regional Office and its ability to handle administrative, financial and contract management responsibilities on behalf of KNH Germany (HQ)
• any other relevant factors outside of the above that are to be considered to decide either in favour or against a potential location as they pertain to the envisioned responsibilities of the Regional Office (e.g. security situation, travel restrictions, etc.)

Period of this assignment: deadline for final report 15.12.2021 to allow KNH to proceed with implementation of the Regional Office in early 2022.

1. Background

Kindernothilfe e.V. (KNH) is an international child rights organization. KNH has been campaigning for disadvantaged young people and their rights since 1959 and funding projects of local partner organisations. In 2020 KNH and its partners supported 1.9 million boys and girls through 566 projects and programs in 36 countries.

As part of a planned reorganization of its departments at Germany (HQ), its representation abroad and of the redistribution of administrative and contractual functions, KNH intends to set up permanent fiscal establishments (in German “Niederlassungen”) in Africa, Asia and Latin America.
In the first phase of this process, KNH is looking for a consultant or a consultancy firm who can provide support for the legal anchoring of one permanent fiscal establishment in Africa.
The consultant / consultancy firm is to provide all necessary information - based on a review of all legal and other requirements - that will enable KNH to select the best suitable location for its Regional Office.

KNH currently supports child-rights-focused projects in 11 program countries and is represented/works locally through a network of In-Country-Coordination (ICC) teams that provide programmatic and administrative support to both partners and KNH (Germany and the other European KNH organisations).

KNH may assist the consultant(s) in this process through its in-country coordination (ICC) staff and other contacts.

2. Responsibilities and requirements for the Regional Offices / “Betriebsstätte”

The planned permanent establishment is to be set up in one of KNH’s African program countries in southern and/or eastern Africa. KNH has pre-selected Kenya and South Africa as potential target locations for the study, the consultants may suggest a third potential location to compare with the pre-selected based on the understanding of the assignment (see below ‘Deliverables).

The future Regional Office must fulfil the status of a permanent fiscal establishment in accordance with the requirements of §12 of the tax code (in German “Betriebsstätte gemäß §12 Abgabenordnung (AO)”). And it must be legally and administratively set up in such a way that it can take on all required obligations concerning the issuing of project-, work- and consultancy-contracts in African countries so that reverse charge mechanisms according to German tax law do not apply to KNH Germany in future (Please find further information on the requirements in the online TOR – link below).

3. Deliverables of the assignment

A pre-selection of countries / locations has been made by KNH Africa Department applying criteria such as security, political stability, travel hub, international development hub etc. However, other options might be suitable as well. The pre-selected locations are, Kenya (Nairobi) and South Africa (Johannesburg). These will be the entry point for the study. Should the study proof to reveal other potential locations as significantly more suitable the service provider may expand their research to these other locations after consulting KNH regarding this decision.

Expected steps and deliverables of the assignment for the selected consultants are:

• One meeting (face-to-face or virtual) with KNH in Duisburg to clarify the tasks of the assignment.

• An Inception Report detailing the planned methodology in conducting the study and incorporation of KNH’s feedback on the same if need be.

• An Interim Meeting (virtual) with KNH to update KNH on the progress of the analysis and discuss potential feedback on the progress or required clarifications.

• A draft report in English. To achieve the goal of KNH to be able to discern the best possible option for both location and form of legal registration for the planned structure (see further explanation on expectation for the report in online TOR – link below)

• A debriefing meeting with KNH (face-to-face or virtual) with presentation and discussion of the findings.

• A final study report in English in which feedback from KNH is integrated.

4. Consultant Requirements

• A university education with a focus on business law or tax law or other relevant qualification
• A sound professional background on tax and labour law issues in Germany and in selected African countries, or, alternatively, contacts with experts in African countries who can provide such expertise
• Experience with the design and set-up of permanent fiscal establishments in the NGO or business sector
• Relevant and proven experience with studies of this kind
• Sufficient capacities to fulfil the assignment within the planned timeframe

5. Application and Offer

Interested consultants are invited to send their technical and financial offers in digital form as well as potential queries to

Georg Müller – Head of KNH Africa Department

The offers must contain the following information:

• CVs of the consultant / the main persons involved and proof of professional qualification for the assignment
• A presentation of prior work experience in similar assignments
• A detailed technical offer providing the consultant’s/the consultants’ understanding of the TOR/assignment incl. suggestions on the planned process and methodology
• A detailed budget/financial offer covering the complete assignment (Currency of budget: EUR)

LINK to the extended TOR:

Deadline for Submission: 01 October 2021