Two men are sitting in front of a laptop, a document and a calculator. This symbolises auditing and financial statement auditing. Above them is a stamp that says ‘outdated,’ as the working method is outdated.

Technology meets Expertise: The Audit of the Future

As multi-award-winning auditors for medium-sized companies, we always have one eye on the future. The questions that drive us are: What will the audit of the future look like? What added value can we offer our clients in the future? How can we become even better? In our view, ongoing digitalisation and the use of innovative technologies will permanently change the audit of the future.

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Digital vernetztes Paragrafen-Symbol über offenen Händen - passend zum Thema Arbeitsrecht und die Einstufung von Fremdgeschäftsführern als Arbeitnehmer.

The managing director as an employee: a focus on holiday entitlement

In principle, the terms managing director and employee are mutually exclusive – managing directors are not considered employees under labour law. Nevertheless, in a recent ruling, the Federal Labour Court (Bundesarbeitsgericht, BAG) decided that an external managing director is to be regarded as an employee in certain constellations, for example with regard to holiday entitlement.

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Screenshots Grundsteuerbescheid der Landeshauptstadt München

You have received a property tax assessment notice – what now?

Many property owners have now received their local property tax assessment and are shocked to find that the property tax payable from 2025 has increased many times over in some cases. How can this be and what options do property owners have? This article explains the most important aspects of the property tax reform with a focus on Bavaria.

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Hand mit Nachhaltigkeitssymbolen - Symbolisches Bild für ESG und Nachhaltigkeit

Delay in CSRD implementation: What should companies do now?

The introduction of the Corporate Sustainability Reporting Directive (CSRD) in Germany is facing unexpected challenges: A government draft is available, but the legal implementation could not be completed by the end of 2024. Now the CSRD Implementation Act is to be passed and come into force in 2025. This creates uncertainties for many companies that are to be subject to reporting requirements.

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Eine Waage mit einem Holzbalken, links fünf Sterne gestapelt, rechts mehrere Münzstapel, symbolisiert Gleichgewicht zwischen Qualität und Kosten als Sinnbild für das Thema Güterstandsschaukel.

The marital property swing – a tool for tax-free asset transfer and for repairing unconsciously triggered gift tax

In the case of a wealth/salary gap between spouses, the property settlement swing offers the possibility of transferring assets to the ‘poorer’ spouse independently of the gift tax allowance (500,000 EUR). If gifts have been made between the spouses without their knowledge in the past (e.g. by making payments into a joint account),

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