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!
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 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…
From an inheritance law perspective, blended families are often complex. This is particularly true when it comes to the relationship between stepparents and stepchildren, because stepchildren are not considered in the statutory order of inheritance.
This article explains the current legal situation and explores possible solutions for individual family circumstances.
Statutory inheritance law no longer reflects today’s social reality in many respects. This is particularly true for blended families, where parents live together with children from different relationships. This article looks at the inheritance challenges faced by blended families and the options available to organise matters in a way that…
The Annual Tax Act 2025 will bring numerous changes for non-profit organisations as of 1 January 2026. The changes range from significantly increased lump sums for volunteers to the recognition of e-sports as a charitable purpose and extended exemption limits for commercial businesses. For foundations, associations and other non-profit organisations,…
Vouchers are the perfect gift idea: flexible, personal, and always suitable. However, for hospitality and hotel businesses that use voucher systems, they may become a tax trap. Recent legislative changes in VAT law require the utmost care in the accounting treatment of vouchers, particularly those issued in 2025.
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.
Time-limited tax advantages often arise where a restructuring is intended to take effect retroactively as at the balance sheet date of 31 December 2025. Businesses that plan ahead for the 31 August 2026 deadline can secure these tax effects in a targeted way; those who start too late may lose…
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…
The distinction between maintenance expenses and acquisition or production costs is of significant practical importance for property owners and landlords. In a new circular, the German Federal Ministry of Finance has replaced its previous administrative guidance on this distinction. This article outlines the resulting tax risks and planning opportunities for…
Tax deadlines are binding for businesses. If they are missed, this can result in late payment penalties, late filing penalties or even the tax office making an assessment. Those who are aware of the legal consequences are better able to assess financial risks and address organisational weaknesses at an early…
Tax deadlines in 2026 affect almost every company – from tax returns and annual financial statements to ongoing sales and payroll reports. Those who miss deadlines risk surcharges, estimates and liability issues. A structured overview is therefore essential to avoid financial and legal risks.
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…
The transfer of business assets is a central issue in business succession and tax advisory. Under German inheritance and gift tax law, substantial tax benefits are granted to ensure the continuation of medium-sized companies and to preserve jobs. However, political reform proposals and a pending case before the Federal Constitutional…
Business valuation is a central foundation for strategic decisions – for example, in succession planning, the sale of a company, or the entry of investors. A sound valuation not only helps entrepreneurs during negotiations but also supports their own planning, and is therefore at the core of any succession arrangement.
For many companies, the statutory or group audit is primarily a compliance requirement. Today, however, it has become much more: with modern tools and digital expertise, the audit can turn into a driver of efficient and future-oriented corporate management. In this article, you will learn how to leverage the added…
The introduction of the global minimum tax will result in new obligations for large corporate groups. A central component is the group holding report, which will be relevant for the first time for the 2024 financial year. This article highlights the most important aspects that companies in Germany will have…
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…
Wir verwenden Cookies, um unsere Website und unseren Service zu optimieren.
Funktional
Always active
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
Vorlieben
Die technische Speicherung oder der Zugriff ist für den rechtmäßigen Zweck der Speicherung von Präferenzen erforderlich, die nicht vom Abonnenten oder Benutzer angefordert wurden.
Statistics
Die technische Speicherung oder der Zugriff, der ausschließlich zu statistischen Zwecken erfolgt.The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Marketing
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.
Wir fördern flexibles Arbeiten: ganz gleich wo und wann!
Beste Lage
Wir liegen sehr zentral in München, direkt am Hirschgarten – nur zwei S-Bahn-Stationen weg vom Hauptbahnhof!
Sport & Spaß
Wir sind gesellig und aktiv. Darum bieten wir viele Möglichkeiten wie Wellpass, Firmenläufe oder sportliche Teamevents.
Tiefgaragen Stellplätze
Wir haben genügend Parkraum in der Tiefgarage für PKWs!
Mobiles Arbeiten
Wir fördern flexibles Arbeiten: ganz gleich wo und wann!
Moderner Arbeitsplatz & Ausstattung
Wir schaffen Raum für modernes Arbeiten: höhenverstellbare Tische, Smartphone, Laptop, diverse Bildschirmgrößen, etc.!
Beteiligungsprogramme
Wir fördern das Wachstums unserer Mitarbeiter mit attraktiven Beteiligungsprogrammen!
Zentrale Anbindung ÖPNV
Wir liegen zentral: Mit Bus, S-Bahn oder Tram in wenigen Minuten zum Hauptbahnhof!
Teambuilding
Wir stärken unsere Teams auch After Work; Jährlich stattfinde Teamevents für alle kleinen Teams, übergreifend Betriebsausflug, Weihnachtsfeier und Wiesn!
Mitarbeiterrabatte
Wir bieten corporate benefits, wie Rabatte für Shopping, Urlaube, Elektronik, etc.!
Prämien bei Jubiläen
Wir feiern gerne und belohnen Hochzeiten, Geburten, Unternehmenszugehörigkeiten mit kleinen Aufmerksamkeiten!
Förderung von Examina, Weiterbildungen, etc.
Wir fördern Weiterbildungsmaßnahmen, sowohl finanziell als auch organisatorisch!
Workation
Wir fördern das Arbeiten auch im Ausland. Denn warum sollte man nicht da Arbeiten wo andere Urlaub machen?
Fahrtkostenerstattung
Wir erstatten die tatsächlichen Fahrtkosten zwischen Arbeitsplatz und Wohnung!
Zuschuss Kinderbetreuungskosten
Wir unterstützen bei Kosten für Kindergarten, Tagesmutter, etc., damit sich Beruf und Familie leichter vereinbaren lassen!
ACCONSIS Akademie
Wir entwickeln unsere Mitarbeiter durch interne Weiterbildungsmöglichkeiten!
