Forum Management Accounting

Change and risks in tax law - not only in times of crisis

• Current legislative changes, case law and administrative letters in income tax law (including developments in the Growth Opportunities Act, 4th Bureaucracy Relief Act; 2nd Budget Financing Act).
• Current developments in property tax.
• Effects of the MoPeG on income tax and real estate transfer tax.
• Current developments in tax accounting law.
• Digitalization of tax audits - opportunities and risks of the new audit approaches.
• Current international developments at EU and OECD level.
• Impact of the implementation of the BEPS project (including Pillar One and Two, Minimum Taxation Directive - Implementation Act).
• Minimum profit taxation - what SMEs need to bear in mind.

News on accounting and financial reporting

• Update on the relevant accounting regulations, innovations and developments in reporting; in particular the management report with a focus on CSRD implementation (sustainability reporting), further development of EU requirements (Budapest Conference).
• Current statements and standards of the IDW and DRSC.
• Effects of adjusting the size classes in accordance with HGB (significance for practice).
• Further developments in the accounting of software in connection with cloud computing.
• Special features of building accounting (in particular on the amendment to IDW IFA 1 and current tax law case law).
• Current case law and standards on provisions (update on relevant tax court and BFH proceedings).
• Announcements by the tax authorities with an impact on accounting (BMF letters and OFD rulings on the current legal situation).
• Optimization opportunities in bookkeeping and accounting as well as the value chain in the company.
• Overview of current IT topics relevant to accounting, digitalization of reporting processes (ESEF, DiFin, EU taxonomy).

Current developments in corporate law

• The company register as a central platform.
• Inspection of the transparency register.
• Effects of the changes in partnership law (MoPeG) from 2024 on accounting.

The latest on VAT law

• Current legislative changes, case law and administrative letters in VAT law.
• Current hot topics from VAT law (tax group, invoice and input tax deduction).
• Tax compliance management system (TCMS): background and structure using the example of VAT. 

Trends, digitalization and developments in financial management and processes 

• e-Invoicing at home and abroad as a driver for digitalization.
• VAT in the Digital Age.
• Possible applications of AI (e.g. ChatGPT).

Challenges for managers in the digital world, soft skills and change management

• Challenges and framework conditions in a changed world: leading and shaping under uncertainty.
• Leadership requirements in the course of time.
• Important skills of tomorrow.
• Psycho-logic in everyday management.
• The art of criticism.
• HR strategy: skills shortage and no end in sight.
• Targeted and good communication.
• Accounting in transition: The path to becoming a business partner?
• Change management: Change in accounting and through accounting is the norm.

Discussion: Accounting quo vadis?

• Opportunities and the future of accounting in times of crisis and digital change.
• Perspectives for a modern, future-oriented accounting system.
• Recommendations for the strategic orientation of accounting.
• Communication with stakeholders: Management, Executive Board, internal company departments, etc.