Bild eines Richterhammers und eines Taschenrechners – symbolisch für ein Gerichtsurteil zur Kürzung der variablen Vergütung bei Krankheit

Reduction of variable remuneration in the event of illness: Is this legally possible?  

Employers often agree variable, performance-related remuneration with their employees. The Düsseldorf Higher Labour Court (Landesarbeitsgericht, LAG) has ruled that such remuneration, which is linked to team targets and the sales performance of third parties, may be reduced if an employee is absent due to illness for more than six weeks.

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Adult adoption – an overview of the opportunities, rights and tax benefits

The media often report on adult adoptions, most recently on that of Erwin Müller, founder of the Müller drugstore chain. After a rift between him and his son, he had three hunting friends adopt him. The “coffee king” Albert Darboven, on the other hand, failed with the adoption of Andreas Jacobs,

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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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E-invoice: turbocharging digital accounting and smart workflows

The introduction of the e-invoicing requirement from 1 January 2025 poses enormous challenges for smaller companies in particular. At the same time, it offers a great opportunity, because by switching to e-invoicing, companies can not only meet legal requirements, but also lay the foundation for comprehensive digitalisation and automation of their business processes.

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Foundation & Management Board: Legal information on tasks, remuneration and liability

A foundation as a ‘legally independent estate’ also requires management and must be represented externally, similar to associations or corporations, for example. This task is performed by the foundation’s board of directors. This article takes a closer look at the tasks of the foundation board, its remuneration and liability issues.

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E-invoicing: obligation also applies to landlords

Digitalisation is bringing about many changes. This also affects the way invoices are received and issued.

With effect from 2025, the Growth Opportunities Act has introduced new regulations into the VAT Act that are important for business owners in Germany – and these include landlords! These changes are aimed at digitalising the process of issuing and receiving invoices.

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Hotelzimmer - Hotellerie Gastronomie

BFH ruling on inheritance tax: a risk for family businesses in the hospitality and hotel industry?

Inheritance tax law provides for extensive exemptions from inheritance tax for business assets. Now, a ruling by the Federal Fiscal Court (BFH) has caused a stir in family-run businesses in the hospitality industry: the court has stated, almost in passing, that these tax advantages do not apply to accommodation and,

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The 7 biggest accounting and record-keeping challenges for crypto companies

Companies that hold crypto assets are subject to general accounting and record-keeping obligations, as well as specific requirements regarding documentation, valuation and the tax treatment of transactions. Eight key aspects help to minimise risks and ensure compliance with legal and tax requirements.

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Erbvertrag - eine Lösung für unverheiratete Paare

Unmarried couples: a will or inheritance contract – the main thing is settled!

German inheritance law treats unmarried couples like strangers – regardless of whether the relationship has existed for weeks, months or decades or whether the couple is even engaged. That is why unmarried couples – with or without children – should organise their estate in such a way that their partner is considered and protected in the event of death.

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Ansicht von fliegenden Bitcoins

Airdrops from a business perspective: what are the advantages and what tax implications should be considered?

In the dynamic world of cryptocurrencies, there are numerous ways for companies to promote projects and build a dedicated community. These include airdrops, which are used to distribute tokens or coins to a broad mass of people for free.

We will show you how airdrops work in detail,

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Outplacement Newplacement

Newplacement: How employers can sweeten the farewell for employees   

Every now and then, employers want to or have to let employees go, but the law on protection against dismissal does not quite play along. Severance payments in termination agreements are then a common way of sweetening the pill for employees. But are outplacement or new placement a good alternative to make it easier for employees to say goodbye and make a fresh start?

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Avoid inheritance disputes: What you should look out for when making a transfer of assets during your lifetime

Recently, more and more reports about the inheritance dispute between Reinhold Messner and his children have appeared in the press. Although he had already transferred the majority of his assets to them several years ago, massive conflicts and mutual accusations have now arisen.

This prominent example shows how important it is to carefully plan the transfer of assets and property during one’s lifetime.

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Wills & Co.: What young, married parents should know

Young people tend to suppress the topic of death and all other related issues. This is especially true when it comes to wills. But at the latest when it comes to getting married and starting a family, young couples should consider the topic of wills and make individual arrangements.

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Weiterbildung - Rückerstattung von Fortbildungskosten

Reimbursement of training costs: these rules apply

Employers often cover training costs for their employees. However, employers do not have a statutory right of repayment against employees if employees leave the company shortly after training, for example. However, (labour) contract regulations on the repayment of training costs can solve this problem in an interest-oriented manner.

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The property in inheritance dispute

If several people become heirs and want to divide the estate among themselves, a “division of the estate” must take place. This often leads to disputes. Especially if the testator has left a property. This is because real estate usually has a value that is difficult to estimate. The inheritance settlement agreement to be concluded between the heirs must take into account both the legal and tax aspects of the division of the property.

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Hände übereinandergelegt

Non-profit organisations & ESG: more than just following a trend?

The term “ESG” is currently on everyone’s lips. ESG is no longer just a buzzword, but an expression of a changed economic culture as a result of social change, climate change and political crises. But why should non-profit organisations (NPOs) devote themselves to this topic and position themselves accordingly for the future?

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New BMF regulations: Clarity and security in the taxation of cryptocurrencies

In March 2024, the Federal Ministry of Finance (BMF) published a draft amendment on the taxation of cryptocurrencies. This draft clarifies tax declaration, cooperation and record-keeping obligations that were already discussed in July 2022 but not implemented. Our article sheds light on the details.

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NFT for companies: Business models and VAT treatment

Non-fungible tokens (NFTs) offer companies a wide range of opportunities for new business models and sources of income. These digital assets have the potential to fundamentally change the way digital and physical goods are handled. At the same time, NFTs present companies with complex VAT challenges.

We look at possible business models opened up by NFTs and then address the challenges that arise when it comes to NFTs and VAT.

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Utility tokens: Use, benefits and taxation from an entrepreneur’s perspective

Utility tokens open up new business models and revenue streams for companies that would not be possible in traditional markets. This gives them flexible and innovative ways to finance, retain users, reduce costs and create a dynamic and engaging blockchain ecosystem.

But what about the taxation of utility tokens?

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Electronic cash register systems: The reporting obligation now applies from 2025

The requirements of the tax authorities for electronic cash registers are strict: there is an obligation to use a recording system with a certified technical security device (TSE). Electronic cash registers must also be able to issue a receipt for each business transaction. From January 1, 2025, businesses can now electronically transmit the type and number of their cash registers to the tax office.

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Hamburg tax office declares ENS and TNS airdrops taxable

The Hamburg tax office has decided that airdrops of the Ethereum Name Service (ENS) and the Terra Name Service (TNS) are taxable. However, this opinion has no normative binding effect for other tax authorities. It is at the discretion of each tax authority to take its own tax position. Our article sheds light on the details and implications.

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Sustainability in the real estate sector: How to protect your property from loss of value

The European Union (EU) has stipulated that all buildings in the EU must be climate-neutral by 2045, i.e. they must no longer produce any greenhouse gas emissions. The Bavarian Climate Protection Act even stipulates climate neutrality by 2040.

For property owners, this means enormous pressure to take action to renovate their buildings to make them more energy-efficient and to switch to renewable energies.

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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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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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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.

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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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How and when should real estate be transferred within the family?

Owning a home often plays a central role in the lives of many families. Whether for their own use or as an investment, their own four walls should also offer their descendants stability and security.

To ensure that this also works in reality, the issue of transferring a property should be addressed at an early stage.

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Skilled Immigration Act 2024: 2nd stage since the beginning of March

Since November 2023, the first adjustments to the right of residence under the Skilled Immigration Act have taken effect. Since the beginning of March 2024, further regulations have been in place to facilitate the immigration of skilled workers in order to counteract the shortage of skilled workers.

In this article,

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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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Inherited a property in Italy – and now?!  

Did your parents or grandparents once fulfill their dream of owning their own property in Italy? Whether it was a vacation apartment on Lake Garda or a house in Tuscany, it is possible that this property will be included in the estate.

But what do you do with the property then?

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Maternity protection pay: no disadvantage with seasonally fluctuating income

When it comes to maternity protection pay and the amount of maternity protection pay under the Maternity Protection Act (MuSchG), the last three months before the start of a pregnancy are relevant for the calculation. This is not a problem for women with a fixed monthly income or a low proportion of variable remuneration.

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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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