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ACCONSIS is a holistic consulting company based in Munich.
More than 130 experts in the business areas of auditing, tax and legal consulting,
as well as in business and financing consulting set the decisive
and always think one step ahead in order to develop needs-based service solutions for all clients.
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News at a glance

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.

But what do employers need to be aware of with regard to social security issues? And what opportunities are offered, for example, by continuing an existing employment relationship beyond retirement age?

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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, conversion and merging of foundations.

Read here about the upcoming changes.

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Scheidungsimmobilie Haltefrist für Immobilienverkauf

Real estate sale & divorce: sale of co-ownership share within holding period may be taxable

Often, a property must be sold in its entirety as part of a divorce, or one ex-spouse sells his or her co-ownership share to the other ex-spouse. The problem: if a property is sold as private assets within the so-called holding period, taxes may have to be paid on it because it may be a private sale transaction.

But is this also the case if an ex-spouse sells his or her co-ownership share in the previous family property to the other? The Federal Fiscal Court (Bundesfinanzhof, BFH) has now dealt with such a case for the first time in a recent decision (BFH, ruling dated February 14, 2023, ref.: IX R 11/21).

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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.

Another option: offer your employees tax-privileged or even tax-free salary components.

Which additional benefits are eligible? A clear infographic (Free download!) shows the most popular additional benefits as well as their tax advantages and allowances or limits that need to be taken into account.

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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, this is a disaster! Or? Many employers saw the end of trust-based working time.

But is that really the case? Is it not possible to reconcile the obligation to record working time and trust-based working time in accordance with the law? We will get to the bottom of these questions in this article.

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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. These affect both income tax and sales tax. The financing of PV systems has also been taken into account.

The most important changes at a glance:

  • Automatic tax exemption for smaller photovoltaic systems
  • Tax exemption applies in part retroactively as of 2022
  • Attractive conditions for financing PV systems

Read the details and what to look out for.

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