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as well as in business and financing consulting set the decisive
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Foundation and association – Part 1: the non-profit association

Anyone thinking about getting involved in society – possibly together with others – must decide at some point what legal form this should take.

If you want to set up a non-profit organization (NPO), you can use the usual legal forms from company law (GbR, GmbH, etc.). However, a cooperative, a foundation or a registered association may also be the right choice. However, certain legal forms, especially associations and foundations, can enjoy tax advantages. The prerequisite is that the tax office recognizes the organization as non-profit.

The two most important organizational forms for non-profit organizations are the charitable foundation and the non-profit association. In this Part I, we present the non-profit association as an option for founding an NPO.

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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, which promises both environmental and economic benefits. The following article looks at the ambitions, key innovations and the impact of the directive on the real estate sector, as well as the challenges and opportunities that arise.

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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, but rather prepare for the future and optimise processes.

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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, as their smaller suppliers are also covered when the entire supply chain for large companies is recorded. And they have to provide the necessary figures as well as their products and services.

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Sale of privately owned real estate

What should you bear in mind for income tax purposes when selling property as a private asset? Unfavorably chosen constellations can also have far-reaching consequences for you in the future.

In principle, the increase in value of real estate is subject to income tax at the individual personal tax rate, provided that there are no more than 10 years between acquisition and sale (speculation period). This applies to land and buildings. However, rights equivalent to real estate – such as heritable building rights – can also be subject to speculation taxation upon sale.

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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, Handelsblatt, F.A.Z. and FOCUS.

Each award is “special” and our specialist areas have to fulfil a wide range of criteria.

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