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
Exemption during the notice period and malicious failure to seek alternative employment
BAG: Bad leaver clauses for vested virtual options are invalid
Value added tax for rentals: What private landlords should know
According to the Statistisches Bundesamt (Federal Statistical Office), there were around 43 million homes in Germany at the end of 2023 – more than half of which are rented, many by private individuals. However, many private landlords are unaware that they too can be considered VAT-registered businesses. And that has…
Real estate and inheritance tax: What you should look out for and what exemptions are possible
Due to the high property prices, even supposedly “normal” houses and condominiums often exceed the tax-free amounts in the event of inheritance or a gift. However, there are specific tax exemptions, especially for owner-occupied residential property, which can bring considerable financial benefits. If you bequeath or give away a property,…
Proof of funds for crypto: Why comprehensive crypto documentation is becoming increasingly important
Gastronomy: How to avoid mistakes in interim invoices
Tax consulting
Withholding tax on third-party payments: When hotels and restaurants are liable
Value added tax for rentals: What private landlords should know
According to the Statistisches Bundesamt (Federal Statistical Office), there were around 43 million homes in Germany at the end of 2023 – more than half of which are rented, many by private individuals. However, many private landlords are unaware that they too can be considered VAT-registered businesses. And that has…
Business assets or private assets? Tax classification of real estate
Real estate and inheritance tax: What you should look out for and what exemptions are possible
Due to the high property prices, even supposedly “normal” houses and condominiums often exceed the tax-free amounts in the event of inheritance or a gift. However, there are specific tax exemptions, especially for owner-occupied residential property, which can bring considerable financial benefits. If you bequeath or give away a property,…
Proof of funds for crypto: Why comprehensive crypto documentation is becoming increasingly important
Gastronomy: How to avoid mistakes in interim invoices
Auditing
Global minimum tax: obligation to report group parents by the end of February 2025
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…
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…