Forum Management Accounting

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

• Income tax update 2026: Current legislative changes, case law, and administrative letters (including the Growth Opportunities Act, 4th Bureaucracy Relief Act, Tax Amendment Act 2025, Minimum Tax Adjustment Act) – with a view to operational implications, deadlines, documentation, and evidence requirements.

• MoPeG and tax implications of structural measures – Focus on real estate transfer tax: Effects of the MoPeG on restructuring, share deals, and real estate transactions, transitional issues until 2026, and risks of additional burdens when the transition phase expires.

• Digitization of tax audits – opportunities and risks for companies:
  • New audit approaches and data-driven risk analysis (including AI-supported evaluation of large amounts of data).
  • Obligations to cooperate and provide data in practice: ERP data, interfaces, master data quality, traceability (audit trail), process documentation, role model (finance/tax/IT).
  • Examples from administrative practice (e.g., AI pilot projects/expansions in individual states) and best practices for BP readiness.

• BEPS 2.0 / Minimum Taxation (Pillar Two) – Relevance for large corporate groups: Overview of obligations, processes, and reporting requirements (scope from €750 million in revenue), data requirements, and organizational implementation in corporate practice.

Update on relevant accounting and financial reporting regulations

• Development of legislation affecting accounting.
• Current statements and standards of the IDW and the DRSC.
• Announcements by the tax authorities with an impact on accounting (BMF letters and OFD rulings on the current legal situation).

Practical forum: Changes and developments in annual financial statements

• Special features of building accounting (the new IDW IFA 1 and its assessment under tax law).
• Case law developments regarding fixed assets.
• Current case law and standards on provisions (update on relevant tax court and BFH proceedings).
• Questions regarding the application of the new regulations on retention periods.
• Further development of transmission to e-balance sheet.
• Current focus topics in accounting Companies in and before the crisis and accounting (going concern?).
• Design of early crisis detection and management in accordance with IDW S 16.
• Cash management and cash flow statement.
• Impact of sustainability reporting on the cash flow statement.

Current developments in reporting

• Non-financial statement and sustainability reporting.
• Further development of EU requirements for CSRD and implementation into German law.
• Significance of VSME standards for small and medium-sized enterprises.

The latest on VAT law

• Current legislative changes, case law and administrative letters in VAT law.
• Current hot topics in sales tax law (e.g., sales tax and transfer pricing, invoicing, and input tax deduction).
• Customs risk.

Digitization in accounting: trends and developments

• Introduction of e-billing in Germany (dealing with "errors," problem areas in implementation, risk cases).
• Introduction of e-invoicing for EU sales (VAT in the Digital Age).
• Impact of e-billing on the deduction of operating expenses.
• Accounting and AI.

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.
• Human resources strategy: Skills shortage and changes in the labor market.
• 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.