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
Taxation of ICOs
As an innovative way to raise capital in the blockchain space, ICOs offer numerous opportunities but also raise tax and regulatory issues. This post gives you an overview of the tax aspects of ICOs from a private and business perspective and shows how to avoid tax pitfalls. What is an…
The managing director as an employee: a focus on holiday entitlement
In principle, the terms managing director and employee are mutually exclusive – managing directors are not considered employees under labour law. Nevertheless, in a recent ruling, the Federal Labour Court (Bundesarbeitsgericht, BAG) decided that an external managing director is to be regarded as an employee in certain constellations, for example…
The marital property swing – a tool for tax-free asset transfer and for repairing unconsciously triggered gift tax
In the case of a wealth/salary gap between spouses, the property settlement swing offers the possibility of transferring assets to the ‘poorer’ spouse independently of the gift tax allowance (500,000 EUR). If gifts have been made between the spouses without their knowledge in the past (e.g. by making payments into…
Lodging establishments can breathe a sigh of relief: Inheritance tax remains the same
At the beginning of the year, the Federal Fiscal Court (BFH) mentioned in its ruling of 28 February 2020 that land in hotel businesses is not a privileged business asset for tax purposes, but that the land is a harmful administrative asset. The consequence would have been that the inheritance…
Family company vs. family foundation
When it comes to long-term planning for the transfer and protection of family wealth, many families face an important decision: should a family-managed company or a family foundation be set up? Both legal forms offer advantages in terms of asset succession, protection and management, but they also have significant differences….
Reduction of variable remuneration in the event of illness: Is this legally possible?
Employers often agree variable, performance-related remuneration with their employees. The Düsseldorf Higher Labour Court (Landesarbeitsgericht, LAG) has ruled that such remuneration, which is linked to team targets and the sales performance of third parties, may be reduced if an employee is absent due to illness for more than six weeks….
Tax consulting
The home office in income tax
For many employees and self-employed people, the home office has become an important part of their work in the age of the home office. But when and how can you claim costs for such a home office against income tax? And when might the home office be considered business assets?…
Taxation of ICOs
As an innovative way to raise capital in the blockchain space, ICOs offer numerous opportunities but also raise tax and regulatory issues. This post gives you an overview of the tax aspects of ICOs from a private and business perspective and shows how to avoid tax pitfalls. What is an…
You have received a property tax assessment notice – what now?
Many property owners have now received their local property tax assessment and are shocked to find that the property tax payable from 2025 has increased many times over in some cases. How can this be and what options do property owners have? This article explains the most important aspects of…
The marital property swing – a tool for tax-free asset transfer and for repairing unconsciously triggered gift tax
In the case of a wealth/salary gap between spouses, the property settlement swing offers the possibility of transferring assets to the ‘poorer’ spouse independently of the gift tax allowance (500,000 EUR). If gifts have been made between the spouses without their knowledge in the past (e.g. by making payments into…
Lodging establishments can breathe a sigh of relief: Inheritance tax remains the same
At the beginning of the year, the Federal Fiscal Court (BFH) mentioned in its ruling of 28 February 2020 that land in hotel businesses is not a privileged business asset for tax purposes, but that the land is a harmful administrative asset. The consequence would have been that the inheritance…
Family company vs. family foundation
When it comes to long-term planning for the transfer and protection of family wealth, many families face an important decision: should a family-managed company or a family foundation be set up? Both legal forms offer advantages in terms of asset succession, protection and management, but they also have significant differences….
Auditing
Technology meets expertise: what will the audit of the future look like?
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…
Delay in CSRD implementation: What should companies do now?
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…
Inflation: Importance of debt beta in company valuation
The current inflation trend and rising interest rates are having a significant impact on company valuations. Inflation can erode the value of a company – which is why it is important to take a debt beta into account when valuing a company. Inflation and rising capital costs Persistently high inflation…
Stricter documentation requirements for transfer prices
Transfer prices, also known as transfer pricing, are an essential element of international tax planning and compliance for companies that conduct cross-border business. Transfer pricing refers to the prices charged between affiliated companies – for example, a German company headquarters and its foreign subsidiaries or branches – for goods, services,…
New disclosure requirements for climate targets
The European Union has introduced standards for corporate sustainability reporting, including the European Sustainability Reporting Standard (ESRS) E1. This standard relates to climate protection, climate adaptation and energy. They oblige companies to report comprehensively. It covers both positive and negative, actual and potential impacts. Furthermore, the company should describe its…
Mastering sustainability reporting with ESG technologies
Today, no company can avoid the topic of sustainability. This is due not only to pressure from investors, consumers and employees, but above all to new regulatory requirements such as the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy and the Supply Chain Sustainability Act (LkSG). These make non-financial reporting…