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Gemeinnützige Stiftung Stiftungsrecht Acconsis

Foundation and association part 2: the charitable foundation

If you want to set up a non-profit organization (NPO), sooner or later you will have to think about the right legal form and organization. To found an NPO, you can use the common legal forms from company law (GbR, GmbH, etc.).

It is important to know here: Under certain conditions, however, only certain forms of organization can be recognized as “non-profit” by the tax office and thus benefit from tax advantages. In addition to the non-profit association, which we already looked at in Part 1 of this series of articles, the non-profit foundation is another suitable legal form for establishing an NPO.

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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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Obligation to notify gifts and acquisitions by reason of death

Are you aware that there is a duty of disclosure for gifts and acquisitions by reason of death in accordance with Section 30 of the Inheritance Tax and Gift Tax Act (ErbStG)?

This duty of disclosure is an essential aspect of the tax treatment of inheritances and gifts and must be made within a certain period of time. Failure to comply with the duty of disclosure or exceeding the deadline can have serious consequences. Furthermore, failure to do so often leads to more work and increased costs. You should therefore comply with the obligation to notify in good time.

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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. Companies are faced with the complex task of implementing these and other ESG (Environment, Social, Governance) requirements accordingly. This is not just about short-term compliance with legal requirements, but also about the opportunity to equip the company with a suitable ESG IT architecture in the long term and thus gain integrated access to ESG data.

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