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
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-asset service providers will be required to report extensive information about their customers and their transactions to the tax authorities. The Crypto-Asset Reporting Framework (CARF) is also intended to ensure that this information is exchanged internationally between participating tax authorities.
Anticipated succession: using strategy to reduce inheritance tax
Inheritance tax can place a heavy financial burden on heirs, especially where substantial assets are involved but there is not enough liquidity to pay a high inheritance tax bill. For this reason, particularly in the case of larger estates, it is important to structure succession planning at an early stage…
Tax consulting
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…
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.
Tax planning 2026: Why many people miss opportunities
For many businesses, tax planning for 2026 starts too late. Those who only consider their tax burden in December have often already missed the greatest opportunities for tax planning – because many options are only available if they are planned early.
Family home comprising multiple land parcels: BFH expands inheritance tax exemption
When a child inherits their parents’ family home and subsequently occupies it as their own residence, they may – subject to certain conditions – be exempt from inheritance tax. But how far does this exemption extend where the dwelling, garden and access road are situated on separate land parcels? According…
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…
Letting to relatives: How to apply the 66% threshold correctly
Anyone renting residential property to children, parents or siblings at a reduced rate must take particular care from a tax perspective. Key considerations are a tenancy agreement on arm’s-length terms, its actual implementation, the 66% threshold and a robust comparable market rent. Otherwise, the tax office may reduce deductible income-related…
Auditing
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…
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?
Celebrating 10 Years as ACCONSIS
On 1 July 2026, we celebrate a special milestone: ten years of operating under the name ACCONSIS. Our roots, however, go back much further. For more than 60 years, we have been advising clients on tax, legal, business and entrepreneurial matters.
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…
