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.
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Legal advice
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…
Family holding company for real estate: a practical guide to tax-efficient wealth transfer
Anyone wishing to transfer real estate to their children or grandchildren is faced with a wide range of legal and tax considerations. Establishing a family holding company can be an effective estate planning tool for preserving substantial real estate assets, making optimal use of German gift tax allowances, and retaining…
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…
Tax consulting
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…
Ten-year holding period for real estate: The purchase agreement is decisive
Anyone planning to sell a rented or otherwise non-owner-occupied property should carefully consider Germany’s ten-year holding period for private real estate sales.In its decision of 18 June 2026, the German Federal Fiscal Court (Bundesfinanzhof – BFH) expressly reaffirmed its established case law on how this ten-year period is calculated for…
Digital bookkeeping and working with DATEV Unternehmen online: how to make it work!
When working with your business, we use DATEV Unternehmen online, a cloud-based platform designed to enable seamless digital communication. DATEV Unternehmen online lies at the heart of digital collaboration between a business and its tax advisers, connecting both sides through a single cloud-based platform.
Standard land values in Munich decline in 2026: Is now the right time to transfer property?
The Munich Expert Committee for Property Values (Gutachterausschuss für Grundstückswerte) has published the new standard land values (Bodenrichtwerte) effective 1 January 2026. In several parts of the city, these values are significantly lower than those published for 1 January 2024. Anyone planning to transfer real estate in Munich to the…
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.
Auditing
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…
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.
