Data protection is not crime protection! No prohibition of exploitation in the case of open video surveillance: A current labor law ruling clarifies!

Even if an employer’s surveillance measure was not carried out in full compliance with the requirements of data protection law, there is generally no prohibition on the use of recordings obtained from open video surveillance in a dismissal protection process. Find out more about the details and legal implications of this judgment in this article.

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New disclosure requirements for climate targets

The European Union has introduced standards for corporate sustainability reporting, including the European Sustainability Reporting Standard (ESRS) E1. This standard relates to climate protection, climate adaptation and energy.

They oblige companies to report comprehensively. It covers both positive and negative, actual and potential impacts.

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Mastering sustainability reporting with ESG technologies

Today, no company can avoid the topic of sustainability. This is due not only to pressure from investors, consumers and employees, but above all to new regulatory requirements such as the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy and the Supply Chain Sustainability Act (LkSG). These make non-financial reporting mandatory for many organizations.

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EPBD revision: EU directive drives energy efficiency and sustainability in buildings

The European Union has taken decisive steps to increase energy efficiency in buildings. In March 2024, the EU Parliament voted in favor of the recast of the Energy Performance of Buildings Directive (EPBD). The recast marks a turning point for the real estate sector. The initiative aims to reduce energy consumption and accelerate the transition to renewable energy,

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E-invoicing from 2025: chore or efficiency booster?

With the introduction of mandatory e-invoicing as part of the Growth Opportunities Act passed on 22 March 2024, companies in Germany are facing a significant change. However, instead of a bureaucratic nightmare, this change also offers opportunities for increased efficiency and digital transformation. Companies should therefore not view the implementation of the legal requirements as a chore,

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The Supply Chain Act brings SMEs into the ESG reporting obligation

The German Supply Chain Act (LkSG), the European Supply Chain Act and the EU Directive on Corporate Sustainability Reporting (CSRD), together with the EU taxonomy, lead to new reporting obligations for companies in Germany and the EU.

They affect small and medium-sized enterprises (SMEs) earlier than the respective size categories of the laws would suggest,

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Germany’s best tax consultants and auditors: ACCONSIS honoured several times

At ACCONSIS, we constantly strive to impress our clients with our in-depth expertise and outstanding advisory services. We are therefore particularly proud that our efforts have been recognised accordingly. In 2024, ACCONSIS is once again one of the consulting firms in Germany that has received multiple awards, with four prestigious seals of approval from manager magazin,

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Tax investigation targets online poker: When the game gets serious.

At the end of 2023, numerous online poker players who had carried out their activities on various platforms received mail from the tax investigation authorities. Some of these players were asked to complete a questionnaire regarding their poker activities. Others were immediately confronted with the opening of criminal proceedings on suspicion of tax evasion.

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Fair pay for all? The Pay Transparency Directive will change things for employers

The idea of equal pay for equal work or work of equal value – equal pay – is not new. And yet this demand has only really gained momentum in recent years. However, equal pay naturally requires transparency as to who receives what pay in what function. This is where the EU’s Pay Transparency Directive (EntgTranspRL) comes in.

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From landlord to tax evader? These are pitfalls.

Landlords beware: How to avoid unintentional mistakes on your tax return!

This article will give you an insight into how landlords can unintentionally become tax evaders. As the tax regulations in the area of letting are very complex, misunderstandings can easily arise and even well-intentioned actions can lead to serious consequences such as criminal tax proceedings.

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Stricter documentation requirements for transfer prices

Transfer prices, also known as transfer pricing, are an essential element of international tax planning and compliance for companies that conduct cross-border business. Transfer pricing refers to the prices charged between affiliated companies – for example, a German company headquarters and its foreign subsidiaries or branches – for goods, services,

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Pseudo self-employment: When are “freelancers” employees after all? 

Bogus self-employment is a recurring issue for companies that employ freelancers and for freelancers themselves. And yet both sides tend to bury their heads in the sand when it comes to this issue and hope that everything will work out. However, it would be better to address this problem proactively and find solutions.

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Tax evasion & voluntary disclosure – what you should know!

Many people associate the topic of tax evasion with celebrities who “end up” in prison for a certain period of time with a lot of hype in the tabloids. We remember, for example, soccer managers, ex-professional tennis players or star chefs who were tried for tax evasion, sentenced to prison and had to spend some time in jail.

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Familie Haus Sanieren Energieeffizient

Funding opportunities 2023: The innovations for energy-efficient construction and renovation for property owners at a glance

In 2023, homeowners and prospective property owners in Germany will have a wide range of opportunities to take advantage of financial incentives for energy-efficient construction and renovation. Families in particular will benefit from new KfW programs offering low-interest loans and extended credit terms. These support measures are part of a comprehensive strategy to promote sustainable real estate projects and environmental protection.

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Termination without notice due to chat comments: Current labor law ruling creates clarity!

Focus on the BAG ruling from August 24, 2023

In a recent employment law case, an employee was terminated without notice after insulting, racist, sexist and violence-glorifying remarks surfaced in a chat group with colleagues. The members of the group were long-time friends and colleagues, but the employer learned of the remarks and terminated the employee.

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Sustainability and ESG Strategy: Important success factors for the business handover

Due to demographic change, the topic of company succession is becoming increasingly explosive, especially in medium-sized businesses. It requires careful preparation and poses numerous challenges for both the transferor and the transferee. Moreover, a takeover process can extend over several years if legal and tax aspects are to be used optimally.

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Criminal tax proceedings against crypto trader: tax office has first data available

The tax office has gained access to crypto trades – a wake-up call for all crypto traders.

  • Is there now a threat of a wave of criminal tax proceedings against crypto traders?
  • How do I react when the tax authorities inquire?
  • What should I do if I am included on the record available to the tax office and the tax office writes to me?
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Workation revolution: working abroad as an unbeatable benefit!

How to inspire top talents with flexible working models and keep legal and tax aspects in focus.

In today’s working world, flexibility is becoming increasingly important, both for employers and employees. One innovative option that has emerged in recent years is workation.

Workation combines work and leisure by allowing employees to work in an attractive location abroad.

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Bitcoin as a commodity: Will alternative coins be classified as securities in the US?

A new wind is blowing through the crypto world, as discussions are underway in the U.S. about whether Alternative Coins (Altcoins) should be classified as securities. This potential change raises questions:

  • What does this mean for fun cryptocurrencies like Dogecoin and Shiba Inu? What about established giants like Bitcoin and Ethereum?
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Flat-rate payroll tax according to §37b EStG for benefits in kind  

The lump-sum wage taxation according to §37b EStG offers employers the possibility to tax certain benefits in kind to employees with a uniform tax rate of 30%.

There is a choice between taxing the benefits in kind at the employee’s individual tax rate or lump-sum taxation, in which the employer bears the amount of payroll tax alone.

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Whistleblower Protection Act & Protection against Dismissal: How the law protects whistleblowers

The Whistleblower Protection Act (HinSchG) is currently on everyone’s lips – after all, the legislator has managed to transpose the EU Whistleblower Directive into federal law: the Whistleblower Protection Act will come into force on July 2, 2023.

The main focus of discussion is the obligation, from a compliance point of view,

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Employment of full pensioners: what employers should know!

Employing full pensioners is a good way for employers to fill staffing gaps in times of a shortage of skilled workers and general staff shortages. In particular, the use of full pensioners is relatively uncomplicated for employers: in many respects it is no different from the use of non-pensioners, and in some cases there are even advantages.

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Important changes in foundation law as of July 2023

From July 1, 2023, the Act on the Unification of Foundation Law will come into force, bringing together, supplementing and clarifying many previously unclear, contradictory or incomplete points in foundation law. In addition to new, uniform federal regulations, the reform also includes the introduction of a central foundation register. The changes are intended to provide greater legal certainty in matters of liability,

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Tax-privileged fringe benefits: How companies can score points in the battle for satisfied employees  

Everyone is talking about a shortage of skilled workers – but what can companies do to retain good employees in the long term? In addition to a good working atmosphere, performance-related pay is of course a very important factor. However, more than half of every euro of a salary increase often goes to taxes and social security contributions.

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Vertrauensarbeitszeit Zeiterfassung

Working time recording & trust-based working time: will it still work in the future?

At the end of 2022, the German Federal Labor Court (Bundesarbeitsgericht – BAG) issued a landmark ruling stating that recording working hours is no longer a “can” but a “must”. Employers must – even now! – record the working hours of their employees. For new-work models based on trust-based working time,

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Tax benefits for the operation of photovoltaic systems

The use of renewable energies is becoming increasingly important. To promote the expansion of photovoltaic systems, the legislature has now introduced extensive changes for operators of photovoltaic systems as part of the Annual Tax Act 2022.

Numerous bureaucratic hurdles will be removed. The new regulations will make the operation of photovoltaic systems more attractive and simpler from a tax perspective.

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Bitcoin & Co: BFH rules crypto profits are taxable! What do crypto investors need to know now?

With the decision of the Federal Fiscal Court (Bundesfinanzhof, BFH) of February 28, 2023, the highest German fiscal court has now for the first time taken a position on income tax issues relating to crypto assets – Bitcoins and Co.  

In it, the previously issued fiscal court decisions are followed and also essential excerpts of the BMF letter of May 10,

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Child benefit evaded? Criminal charges for tax evasion can be the consequence!

Under certain conditions, parents in Germany are entitled to child benefit. As of January 1, 2023, the entitlement to child benefit is a uniform 250 euros per month and child and is paid out to parents by the family benefits office. So far, so good.

But if the family benefits office pays out child benefits even though parents are not (or no longer) entitled to them,

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Real estate valuation newly regulated – higher inheritance tax and gift tax for real estate since 01.01.2023

Real estate valuation in the event of a gift or inheritance has always been a bone of contention. Now, the legislator has reformed the Valuation Act – and with significant effects on the calculation of inheritance tax and gift tax in connection with real estate. This is because the value of real estate has been determined on the basis of the market value for the calculation of gift and inheritance tax since the changes to the law on 01.01.2009.

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Federal Labor Court (BAG) ruling: Vacation is only time-barred after notice from the employer

Whether and when vacation becomes time-barred is a question that can of course also be of burning interest to employers: After all, whether their own employees are still entitled to vacation or not can become relevant above all if an employee leaves the company and in this context asserts claims for vacation compensation.

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Erinnerungsschreiben Corona-Soforthilfe

Corona emergency aid – who is facing repayment?

In the first months of the Corona crisis, the government granted emergency aid to smaller companies and solo self-employed persons who found themselves in an existential emergency. Eligibility to apply for Corona emergency aid was conditional on the existence of a short-term liquidity shortage. According to the approval notice, all recipients of emergency aid are obliged to check whether the predicted liquidity bottleneck has actually occurred.

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Inflation compensation premium: what employers need to know now!  

The inflation compensation premium is currently the talk of the town. After all, it gives employees hope that they will receive a payment of up to 3,000 euros from their employer to compensate for the current rapid inflation – tax-free and free of social security contributions.

What is correct is that employers have the option of paying employees an inflation compensation bonus.

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