In addition to advising you directly, we also want to keep you informed about current topics here on our website. Our ACCONSIS experts therefore publish articles that explain the key aspects of each topic clearly and concisely, drawing on their advisory experience. However, these articles are not a substitute for tailored professional advice.
Are you only interested in articles from a particular area of our advisory services? Simply select the area relevant to you here, and we will show you the articles that best match your interests.
Legal advice
What employers need to consider under employment law when restructuring
Organisational changes, economic pressure or digitalisation may make larger-scale staff reductions necessary within a company. This is usually a multi-stage process and should be planned and implemented carefully. Mistakes in planning, social selection, works council involvement or any required mass redundancy notification can have significant legal and financial consequences.
EU Inc. and tokenised share transfers: What companies, start-ups and investors need to know
The proposed EU Inc. could provide the first legal framework for tokenised share transfers in Europe. Company shares could be transferred digitally without notarisation, including through blockchain technology. This could create new opportunities for companies, start-ups and investors, while also raising legal and tax questions. What does the current draft…
Inheritance law for childless people: planning your estate properly
Anyone who does not have children should plan their asset succession particularly carefully. Without a will, the statutory rules of succession apply — often with unwanted consequences for spouses, partners and relatives. To avoid this, it is advisable to put in place a professionally drafted testamentary disposition. This creates clarity…
Real estate and family asset pools or family companies: tax-efficient wealth succession planning
Building up a property portfolio is one thing. Managing it effectively and transferring it to the next generation in a tax-efficient manner is another. Particularly where individual properties are highly valuable or a family owns a larger property portfolio, an unplanned transfer can create significant legal and financial risks. Establishing…
Property sales: New German Federal Fiscal Court (BFH) ruling on interest-free instalments
Anyone who sells a property and receives the purchase price in interest-free instalments will, in future, usually no longer have to fear tax on “notional interest”. This was decided by the Supreme Court of the Federation for Taxes and Customs on 24 March 2026, marking a departure from decades of…
CARF and crypto reporting requirements in 2026 – current status: What information will the tax authorities receive, and what should taxpayers do?
Crypto exchanges and other crypto service providers subject to reporting obligations must report extensive information about their customers and transactions to the tax authorities. The Crypto-Asset Reporting Framework – CARF for short – establishes the international framework for exchanging this information between tax authorities.
Tax consulting
Gifting property despite gift tax: When an early transfer may make sense
Anyone who owns a house or piece of land and knows that it will eventually pass to their children will sooner or later consider the right time to transfer it. The currently lower standard land values provide a specific reason to consider this question.
Tax myths for SMEs – part II: Invoice corrections and tax deadlines
Modern tax myths often persist in day-to-day business, including those concerning formal requirements. In Part I, we examined common misconceptions about business entertainment receipts and the assumption that VAT is always merely a pass-through item.
This article addresses typical misunderstandings concerning invoice corrections and tax deadlines.
Parental allowance: planning the €175,000 threshold correctly
The €175,000 income threshold can determine whether parents receive parental allowance. Early tax planning of relevant income, deductible items and payment dates helps clarify whether the income threshold is met. ACCONSIS supports expectant parents in making targeted and economically sensible use of legally permissible planning options.
Taxing severance payments: how to use the one-fifth rule correctly
A severance payment is generally subject to income tax, but under certain conditions it may qualify for preferential tax treatment. The timing of the payment, the concentration of income in a single tax year and any other income received in that year are particularly important. An early comparison of different…
Tax myths in the German SME sector – part I: business entertainment and VAT
In day-to-day business, a number of tax-related myths continue to circulate. As is often the case with myths, they are usually based on misconceptions or incomplete knowledge. For small and medium-sized businesses in particular, this can create avoidable risks – whether in liquidity planning, during tax audits or when making…
EU Inc. and tokenised share transfers: What companies, start-ups and investors need to know
The proposed EU Inc. could provide the first legal framework for tokenised share transfers in Europe. Company shares could be transferred digitally without notarisation, including through blockchain technology. This could create new opportunities for companies, start-ups and investors, while also raising legal and tax questions. What does the current draft…
Auditing
Tax Due Diligence: Tax risks in corporate acquisitions
Tax due diligence is not a nice add-on to financial due diligence; it is often the area in which the most expensive legacy issues are hidden. Anyone who omits it in the German Mittelstand or initiates it too late risks assuming tax liabilities that only become apparent years after closing.
Working Capital as a purchase price trap in an acquisition
The enterprise value has been negotiated, the bottles of sparkling wine are ready – and then the final calculation arrives. Working capital adjustments often shift the final purchase price by six- or seven-figure amounts. Anyone who does not understand this mechanism ends up paying more – whether on the buyer’s…
IP Management for start-ups: Tax and valuation
IP management provides the basis for ensuring that software, technical solutions, brands and know-how are allocated to a company in an economically appropriate and tax-efficient manner. For start-ups and innovative mid-sized companies, tax, accounting, valuation and robust documentation are particularly important alongside the protection of intellectual property.
Succession planning in hotels and restaurants: How to get it right
Succession in the hotel and restaurant sector determines the future of a lifetime’s work, the family, jobs and, in most cases, also a property. Those who consider the property, licence, staff and tax implications together at an early stage retain flexibility – and avoid mistakes that cannot be corrected later.
Effective Costs in the Standard Depot: What Providers Should Prepare Now
From 1 January 2027, the effective costs of a standard depot contract for retirement provision may not exceed 1.0 per cent. Before first distribution, the effective costs stated in the sample product information must also be confirmed by a certified public accountant (Wirtschaftsprüfer), sworn auditor (vereidigter Buchprüfer) or DAV actuary….
Financial Due Diligence: Well prepared for a business sale
Figures do not lie – but incomplete figures can become a risk in Financial Due Diligence (FDD). Audited financial statements prepared in accordance with the German Commercial Code (Handelsgesetzbuch, HGB) do not answer every buyer question. Those who prepare their financial history, EBITDA and reporting periods clearly and comprehensibly at…
