Expert contributions ACCONSIS, Munich

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!

Legal advice

Tax consulting

Auditing

Legal advice

Person am Laptop, Symbole für digitales arbeiten

AI in employment contracts: employment law, compliance and more

Christian Seidel 5. February 2026

Artificial intelligence (AI) is transforming work processes, data flows, responsibilities and liability risks within companies. This article explains what employers should consider when using AI in their business in general, and when drafting employment contracts in particular – including from a (tax) compliance perspective.

In der Gastronomie Umsatzsteuersenkung Speisen auf 7 %

7 % for food: VAT reduction in the gastronomy sector from 2026

Hannes Pritzl 19. January 2026

Since January 1, 2026, a reduced VAT rate of 7 % applies again to food in the gastronomy sector. Beverages, however, continue to be excluded from the reduced rate and are therefore generally subject to the standard rate of 19 %. As a result, the practical focus has shifted: the…

Steuerberater prüft Krypto-Unterlagen im Rahmen eines Full-Service-Angebots zur Krypto-Besteuerung.

Taxation of cryptocurrencies: Why a holistic approach (full service) is appropriate

Dr. Christopher Arendt 13. January 2026

The taxation of cryptocurrencies is increasingly becoming the focus of financial administration. Growing transparency due to new European regulations and reporting requirements necessitates careful tax review of crypto transactions. With our full service for crypto tax returns, you will be well prepared.

Hand stoppt fallende Holzklötze als Symbol für das Reduzieren von Nachlassverbindlichkeiten und die steueroptimierte Gestaltung einer Erbschaft.

Estate liabilities, inheritance tax & structuring opportunities

Nicolai Utz 4. December 2025

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.

The Business Judgement Rule applies to legally capable foundations

Leon Feyler 4. December 2025

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.

Mitarbeiterin in der Gastronomie bedient ein elektronisches Kassensystem – Symbolbild für Kassenführung und mögliche Kassennachschau durch die Finanzbehörden.

Cash register inspection – How do I end up on the radar of the tax authorities?

Hannes Pritzl 27. November 2025

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….

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Tax consulting

AI in employment contracts: employment law, compliance and more

Christian Seidel 5. February 2026

Wooden houses, representing the topic Newly Built Residential Properties as an Investment

Newly built residential properties as an investment: Using tax benefits and subsidies effectively

Deniz Kutlu 28. January 2026

The German residential property market remains under pressure: for years, too few homes have been built, particularly in urban areas. At the same time, construction costs, financing costs, and regulatory requirements continue to rise. At first glance, purchasing real estate may therefore appear less attractive to many private investors. However, newly…

7 % for food: VAT reduction in the gastronomy sector from 2026

Hannes Pritzl 19. January 2026

Taxation of cryptocurrencies: Why a holistic approach (full service) is appropriate

Dr. Christopher Arendt 13. January 2026

Symbolbild für Steuerberatung 2026: Unternehmer hält eine leuchtende Glühbirne als Zeichen für vorausschauende Steuerplanung

Tax changes in 2026: How you can benefit if you act now

Stefan Strassl 17. December 2025

The new year brings numerous tax changes once again. In 2026, more than ever, those who plan ahead will benefit – and those who wait will pay the price. Our experts summarise the most important changes for entrepreneurs, freelancers and private individuals – in a compact, understandable format with clear…

Hand mit Taschenrechner, Hand mit Stift und Zettel, Modell eines Häuschens. Symbolisch für das Thema Grundstücke als Betriebsvermögen

Evidence of a shorter remaining useful life: have the requirements been relaxed?

Andreas Hopfgartner 11. December 2025

For rental properties, acquisition and construction costs may be depreciated over the useful life of the building and deducted for income tax purposes. In many cases, a flat-rate useful life of 50 years applies. Until now, the requirements for proving a shorter actual useful life were high. A letter from…

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Auditing

Person arbeitet mit Zahlen und Daten an modernem Laptop - Symbolisch für das Thema Übertragung von Betriebsvermögen

Transfer of business assets: Tax benefits & potential reforms

Christoph Zelaskowski 29. September 2025

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…

Zwei Männer schütteln Hände, dahinter angedeutet Geschäftsgebäude; Symbolisch für das Thema Unternehmensnachfolge und Unternehmensbewertung

What is my company worth? Business valuation in the context of business succession

Christoph Zelaskowski 16. September 2025

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.

Stapel von Prüfungsunterlagen mit farbigen Diagrammen verbunden durch digitale Linien und Pfeile – symbolisch für eine moderne, digitale Abschlussprüfung

Audit 2.0: From Legal Obligation to Strategic Management Tool

Kerstin Weidenbach-Koschnike 9. September 2025

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…

Glasfassade Bürogebäude - symbolisch für Gruppenträgermeldung für große Unternehmen

Global minimum tax: obligation to report group parents by the end of February 2025

Kerstin Weidenbach-Koschnike 10. February 2025

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…

Two men are sitting in front of a laptop, a document and a calculator. This symbolises auditing and financial statement auditing. Above them is a stamp that says ‘outdated,’ as the working method is outdated.

Technology meets Expertise: The Audit of the Future

Kerstin Weidenbach-Koschnike 27. January 2025

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…

Hand mit Nachhaltigkeitssymbolen - Symbolisches Bild für ESG und Nachhaltigkeit

Delay in CSRD implementation: What should companies do now?

Kerstin Weidenbach-Koschnike 20. January 2025

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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