45. Fees for Services Provided by the auditor
The overview below shows the total fee for PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Cologne, the auditor of the Combined Financial Statements, recognised as an expense during the financial year.
|in million €||2017||2016|
|Fees for financial statement audit services||4.6||4.6|
|Fees for tax consulting services||0.0||0.1|
|Fees for other services||0.3||1.7|
The fees for financial statement audit services include in particular the fees for the audit of the Combined Financial Statements, the consolidated financial statements and the annual financial statements of the consolidated companies.
Tax consulting fees include fees for consultation provided in connection with the filing of tax returns, the presentation of tax structuring options and ad hoc information.
Fees for other services mainly include audit-related consulting and other consulting services. The 1.4 million euro increase in expenses in the previous year related to services in connection with external tax audits.