In addition to our advice on mandates, it is important to us to keep you up to date on current topics here on our website. To this end, our experts at ACCONSIS write articles that summarize the most important aspects of a topic in an understandable way and from a consultant’s perspective. Are you only interested in articles from a specific consulting area? Please select the area that is relevant to you here so that we can show you the right articles!
Estate liabilities reduce the inheritance tax burden for heirs.
When used correctly and worded precisely, tools such as bequests or conditions in a will can be employed strategically to lower the future tax liability of the heirs. This article focuses exclusively on the inheritance tax perspective.
Members of foundation bodies are increasingly confronted with liability risks.
The 2023 reform of foundation law addressed this issue. Since then, the Business Judgement Rule has provided a specific liability privilege for foundation board members as well.
Previously, this rule was known only from corporate law.
With the Act to Protect Against Manipulation of Digital Basic Records, tax authorities have been granted the right, from 2018 onwards, to carry out unannounced inspections in cash-intensive businesses. These inspections are intended to prevent the manipulation of cash register data and to ensure the proper recording of cash transactions….
The trading of cryptocurrencies continues to grow steadily in Germany – and as a result, the tax aspects of digital assets are receiving increased attention. In particular, the VAT treatment of Bitcoin, Ethereum and other crypto-assets frequently leads to uncertainty.
We provide you with a basic overview of the key rules…
Permanent employment contracts usually include a probationary period of six months. But what rules apply to short-term, fixed-term employment contracts? Is there a permissible upper limit for the duration of the probationary period? The Federal Labour Court (BAG) has now addressed this question (BAG, judgement of 30 October 2025, ref.:…
Testators can specify in their will which heir should receive what from the estate or how the estate should be divided – with a partition order or an advance legacy.
However, the effect of these options varies greatly and has a significant impact on the estate and the heirs.
Estate liabilities reduce the inheritance tax burden for heirs.
When used correctly and worded precisely, tools such as bequests or conditions in a will can be employed strategically to lower the future tax liability of the heirs. This article focuses exclusively on the inheritance tax perspective.
With the Act to Protect Against Manipulation of Digital Basic Records, tax authorities have been granted the right, from 2018 onwards, to carry out unannounced inspections in cash-intensive businesses. These inspections are intended to prevent the manipulation of cash register data and to ensure the proper recording of cash transactions….
The trading of cryptocurrencies continues to grow steadily in Germany – and as a result, the tax aspects of digital assets are receiving increased attention. In particular, the VAT treatment of Bitcoin, Ethereum and other crypto-assets frequently leads to uncertainty.
We provide you with a basic overview of the key rules…
Testators can specify in their will which heir should receive what from the estate or how the estate should be divided – with a partition order or an advance legacy.
However, the effect of these options varies greatly and has a significant impact on the estate and the heirs.
We are delighted to accompany the opening of the COMU Carl Orff Museum in Dießen am Ammersee – a project close to the heart of our client, the Carl Orff Foundation. For many years, we have been supporting them with our professional expertise and personal commitment, from legal and tax…
ACCONSIS was recognised by the business magazine Capital in the field of tax consulting in the areas of tax returns, business consulting and accounting. The result is based on a survey conducted in collaboration with Statista.
The transfer of business assets is a central issue in business succession and tax advisory. Under German inheritance and gift tax law, substantial tax benefits are granted to ensure the continuation of medium-sized companies and to preserve jobs. However, political reform proposals and a pending case before the Federal Constitutional…
Business valuation is a central foundation for strategic decisions – for example, in succession planning, the sale of a company, or the entry of investors. A sound valuation not only helps entrepreneurs during negotiations but also supports their own planning, and is therefore at the core of any succession arrangement.
For many companies, the statutory or group audit is primarily a compliance requirement. Today, however, it has become much more: with modern tools and digital expertise, the audit can turn into a driver of efficient and future-oriented corporate management. In this article, you will learn how to leverage the added…
The introduction of the global minimum tax will result in new obligations for large corporate groups. A central component is the group holding report, which will be relevant for the first time for the 2024 financial year. This article highlights the most important aspects that companies in Germany will have…
As multi-award-winning auditors for medium-sized companies, we always have one eye on the future. The questions that drive us are: What will the audit of the future look like? What added value can we offer our clients in the future? How can we become even better? In our view, ongoing…
The introduction of the Corporate Sustainability Reporting Directive (CSRD) in Germany is facing unexpected challenges: A government draft is available, but the legal implementation could not be completed by the end of 2024. Now the CSRD Implementation Act is to be passed and come into force in 2025. This creates…
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