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
Working from home: can employers require employees to return to the office?
Since the COVID-19 pandemic, it has become common for employment contracts to provide for employees to work, at least partly, from home. More recently, however, many employers have sought to bring employees back into the office. This makes a recent decision of the Düsseldorf Labour Court (judgment of 11 February…
Crypto transaction data under review: Tax authorities analyse around 4,000 records
The German tax authorities are paying closer attention to crypto gains. According to the LBF NRW (State Office for Combating Financial Crime of North Rhine-Westphalia), the coordinated analysis of a collective information request for crypto transaction data has begun. For investors who have previously traded, exchanged, staked, lent, or deposited…
Digital payroll and employment records from 2027: why companies should act now
Digital payroll records will become mandatory. From January 1, 2027, employers will generally be required to maintain and store payroll records electronically. Companies should use the remaining time to digitize their personnel files and prepare for future requirements under the EU Pay Transparency Directive.
NFT transactions and tax compliance: typical practical challenges
NFT transactions present taxpayers with particular challenges. The lack of standardisation across marketplaces, incomplete transaction data and complex valuation issues often result in NFT income not being processed correctly for tax purposes. Significant practical difficulties frequently arise, especially in cases involving voluntary disclosures or retrospective corrections of previously undeclared income.
Inheritance Tax and Protection of Legitimate Expectations: Federal Fiscal Court Allows Retroactive Tightening
The German Federal Fiscal Court (BFH) has ruled that, in the context of inheritance tax, the legislature may retroactively tighten rules governing business assets. For taxpayers, this means increased risk, as protection of legitimate expectations (“Vertrauensschutz”) ends earlier than many assume—namely, at least upon the legislative resolution in the Bundestag.
Inheritance and tax: deductible costs following a death
Inheritance tax becomes payable where the value of an estate exceeds the applicable tax-free allowance available to the beneficiary.
However, there are ways for heirs to reduce their inheritance tax liability. For example, debts and estate liabilities reduce the taxable value of the estate. In addition, certain costs arising in connection…
Tax consulting
E-invoicing and GoBD: what businesses need to know
E-invoicing is a key component of modern digital tax administration. Together with the German GoBD principles, it determines how businesses should organise their accounting processes in 2026. Since 2025, every business has been required to be capable of receiving electronic invoices. Companies that understand the requirements and implement them early…
Crypto transaction data under review: Tax authorities analyse around 4,000 records
The German tax authorities are paying closer attention to crypto gains. According to the LBF NRW (State Office for Combating Financial Crime of North Rhine-Westphalia), the coordinated analysis of a collective information request for crypto transaction data has begun. For investors who have previously traded, exchanged, staked, lent, or deposited…
Crypto holding period: Could it be abolished? What investors need to know now
The crypto holding period is once again the subject of political debate. Under the current rules, gains from private crypto investments may be tax-free after one year, provided certain conditions are met. However, stricter taxation is now being discussed. Investors should therefore consider the potential tax implications and ensure that…
Tax advisory 2026: digital, efficient and audit-proof
Tax advisory services in 2026 are digital: e-invoicing, GoBD-compliant accounting and cloud-based tools such as DATEV Unternehmen online are fundamentally transforming collaboration between clients and tax advisers. Businesses that set the right course now benefit from more efficient processes, greater transparency and increased audit security – gaining a genuine competitive…
Digital payroll and employment records from 2027: why companies should act now
Digital payroll records will become mandatory. From January 1, 2027, employers will generally be required to maintain and store payroll records electronically. Companies should use the remaining time to digitize their personnel files and prepare for future requirements under the EU Pay Transparency Directive.
Cash Register Audits in Financial Statement Audits: Identifying Risks Early
Cash register audits are currently becoming significantly more important within financial statement audits. Cash handling processes are increasingly under scrutiny by tax authorities and policymakers alike. At the same time, practical experience shows that many risks are only identified when it is already too late — namely during an unannounced…
Auditing
Digital audits: More efficiency and transparency through AI
Annual and group audits are a recurring obligation for many companies. Today, however, the real challenge is no longer simply ensuring compliance with auditing standards. The key question is: How can the audit process be designed in a way that creates tangible value for businesses?
Modern Auditing: What Companies Expect Today
Annual and group audits are an integral part of the financial year for many companies. At the same time, they are often associated with extensive coordination efforts, complex requirements and highly standardized processes. Technically correct – but not always perceived as creating real value for the company itself.
At the same…
Cash Register Audits in Financial Statement Audits: Identifying Risks Early
Cash register audits are currently becoming significantly more important within financial statement audits. Cash handling processes are increasingly under scrutiny by tax authorities and policymakers alike. At the same time, practical experience shows that many risks are only identified when it is already too late — namely during an unannounced…
Sudden Obligation to Prepare Consolidated Financial Statements: Typical Risks of Initial Consolidation
The obligation to prepare consolidated financial statements sometimes arises unexpectedly for companies – often as a result of growth or increasingly extensive and therefore more complex shareholding structures. What is frequently underestimated in this context is the process of initial consolidation.
Stronger together in tax consultancy: Alexia Huber & Partner joins the ACCONSIS Group
The ACCONSIS Group continues to grow and is strategically strengthening its tax advisory division: as of May 1, 2026, the renowned Munich-based tax firm Alexia Huber & Partner will join the ACCONSIS family—bringing together the expertise of two established Munich advisory firms.
First-Time Audit Requirement? Why Many Companies Realize It Too Late
Many companies become subject to mandatory audits without realizing it. Whether and when a company is required to undergo an audit depends on statutory size thresholds under the German Commercial Code (HGB) – but in practice, this is often assessed too late. Only when the financial statements are nearly complete…
