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Anti-Money Laundering for Mid-Sized Companies: The GwG and Its Practical Requirements

The German Anti-Money Laundering Act (GwG) imposes significant compliance requirements on mid-sized companies as well. From risk analysis to beneficial owner identification to suspicious activity reporting -- we explain the obligations and provide practical implementation guidance.

Dr. Steffen Helbing

April 3, 2026

Familienrecht

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Browse our collection of expert articles, news and insights.

157 posts found

ComplianceManagement

Anti-Money Laundering for Mid-Sized Companies: The GwG and Its Practical Requirements

Dr. Steffen Helbing

April 3, 2026

FamilienrechtGesellschaftsrecht

Equalization of Gains for Business Owners: Valuation and Dispute Avoidance

When business owners divorce, the company valuation becomes the central point of contention. We explain the legal foundations of the equalization of gains, common valuation methods, and how costly disputes can be avoided through forward-looking prenuptial agreements.

Anika Hormig

April 2, 2026

ESG & NachhaltigkeitGesellschaftsrecht

ESG Due Diligence in Corporate Transactions

ESG risks can significantly impact the value of a transaction. Environmental liabilities, social risks, and governance deficiencies must be systematically assessed in the M&A process. We show how to conduct a professional ESG due diligence.

Dr. Steffen Helbing

April 1, 2026

SteuerberatungGesellschaftsrecht

Operational Split (Betriebsaufspaltung): Identifying Risks and Tax Planning

The operational split (Betriebsaufspaltung) is one of the most practically relevant yet high-risk constructs in German tax law. Those who fail to understand the requirements of material and personal interconnection risk substantial tax liabilities. We explain what matters.

Corinna Oppermann

March 31, 2026

NachfolgeRechtsberatung

The Compulsory Share Claim -- Calculation, Enforcement and Planning

The compulsory share claim secures close relatives a minimum participation in the estate -- even against the testator's wishes. Learn how the compulsory share is calculated, what role the supplementary compulsory share plays and what planning options are available to testators and beneficiaries.

Dr. Steffen Helbing

March 30, 2026

ImmobilienSteuerrecht

Property Valuation for Tax Purposes -- Methods and Recent Case Law

The tax valuation of real estate significantly determines the amount of inheritance and gift tax, real estate transfer tax and property tax. Learn which valuation methods the BewG provides, when a valuation report pays off and which recent BFH rulings are changing valuation practice.

Corinna Oppermann

March 29, 2026

DatenschutzCompliance

GDPR Fines in 2026 -- Recent Developments and Lessons Learned

GDPR fines continue to rise -- and supervisory authorities are focusing on new priorities. Learn which violations were most frequently sanctioned in 2025/2026, how Art. 83 GDPR is applied in practice and what measures can protect your organisation from severe penalties.

Anika Hormig

March 28, 2026

Restrukturierung

Out-of-Court Restructuring -- The StaRUG Framework in Practice

The StaRUG offers companies in distress a powerful alternative to insolvency. Learn how the restructuring plan works, when a moratorium takes effect, what role the court plays and how the process differs from traditional insolvency proceedings under the InsO.

Dr. Steffen Helbing

March 27, 2026

Arbeitsrecht

Home Office and Mobile Working -- Employment Law Framework 2026

Home office and mobile working have become a permanent feature of working life. But what employment law obligations do employers face? This article explains the 2026 framework -- from home office agreements to accident insurance.

Anika Hormig

March 26, 2026

NachfolgeSteuerrecht

Optimising Inheritance Tax -- Allowances, Valuation and Planning Opportunities

Inheritance tax can be significantly reduced through the skilful use of allowances, valuation rules and lifetime gift chains. This article explains the key planning opportunities -- from business property relief under sections 13a/13b ErbStG to anticipated succession.

Anika Hormig

March 25, 2026

Gesellschaftsrecht

Shareholder Disputes in the GmbH -- Options for Action and Escalation Levels

Shareholder disputes can paralyse a GmbH and, in the worst case, threaten its very existence. This article outlines the escalation levels from mediation to exclusion proceedings and explains the available legal options.

Dr. Steffen Helbing

March 24, 2026

DigitalisierungSteuerberatung

AI in Accounting -- Automation, Opportunities and Limitations

Artificial intelligence is fundamentally transforming accounting. From automated document capture to anomaly detection and DATEV integration -- what opportunities does AI offer, and where are its limits?

Anika Hormig

March 23, 2026

NotariatRechtsberatung

Advance Directives and Powers of Attorney -- What You Really Need to Know

Advance directives and powers of attorney are among the most important precautionary instruments -- yet they are frequently drafted incorrectly or incompletely. This article explains the legal framework under § 1827 BGB, provides practical drafting guidance and highlights the most common mistakes.

Dr. Steffen Helbing

March 22, 2026

DigitalisierungSteuerberatung

Mandatory e-Invoicing from 2025 -- Obligations, Formats and Implementation

From 1 January 2025, all domestic businesses are required to be able to receive electronic invoices in a structured format. The obligation to issue e-invoices will be phased in. This article explains the new requirements under § 14 UStG, the common formats XRechnung and ZUGFeRD, and practical implementation.

Corinna Oppermann

March 21, 2026

Start-UpGesellschaftsrecht

Start-Up Financing: From the Seed Round to Series A

Early-stage financing raises key legal and commercial questions for founders. From SAFE agreements and convertible notes to the Series A term sheet: this article explains the financing stages, typical contractual frameworks and offers practical guidance on dilution, investor rights and cap tables.

Dr. Steffen Helbing

March 20, 2026

ImmobilienSteuerrecht

Real Estate Transfer Tax on Share Transfers -- The New Rules from 2025

The real estate transfer tax on share deals was fundamentally reformed from 2025. The new thresholds and supplementary provisions in § 1(2a), (2b), (3) and (3a) GrEStG require careful structuring of share transfers. This article explains the changes and outlines remaining structuring options.

Corinna Oppermann

March 19, 2026

ComplianceManagement

Compliance Management Systems for Mid-Sized Companies -- Design and Implementation

An effective compliance management system protects companies against legal violations and reputational damage. Learn how mid-sized companies build a CMS according to IDW PS 980 and the role of risk analysis, compliance culture and whistleblower protection.

Dr. Steffen Helbing

March 18, 2026

SteuerberatungDigitalisierung

The Digital Tax Audit -- How the Tax Authorities Analyse Your Data

Tax audits are becoming increasingly digital. Learn which data analysis tools the tax authorities use, what GDPdU and GoBD mean, and how to optimally prepare for a digital audit.

Corinna Oppermann

March 17, 2026

SteuerrechtGesellschaftsrecht

Tax Structuring of Business Acquisitions -- Share Deal vs. Asset Deal

The choice between a share deal and an asset deal has significant tax consequences for both buyer and seller. We explain the differences, analyse § 8b KStG and § 16 EStG, and provide practical decision-making guidance.

Dr. Steffen Helbing

March 16, 2026

Arbeitsrecht

Dismissal Protection for Senior Employees -- Particularities and Pitfalls

Senior employees occupy a special position under German dismissal protection law. Learn about the particularities of § 14 KSchG, when dissolution applications are possible and how severance payments are negotiated.

Anika Hormig

March 15, 2026

InternationalesArbeitsrecht

International Employee Secondment: Tax and Social Security Aspects

The secondment of employees abroad raises complex tax and social security questions. From the 183-day rule to A1 certificates and permanent establishment risks — a practice-oriented overview for employers.

Anika Hormig

March 14, 2026

ImmobilienGesellschaftsrecht

Forming a Real Estate GmbH: When Is an Asset-Managing GmbH Worthwhile?

An asset-managing GmbH can offer considerable tax advantages for real estate investments. However, it is not worthwhile in every case. This article analyses the tax framework, risks, and practical decision criteria.

Dr. Steffen Helbing

March 13, 2026

ArbeitsrechtFamilienrecht

Parental Leave and Parental Allowance: Rights and Obligations for Employers

Parental leave presents employers with a range of legal challenges — from application deadlines and dismissal protection to holiday entitlement reduction. This article provides a comprehensive overview of the key obligations and structuring options.

Anika Hormig

March 12, 2026

ESG & NachhaltigkeitCompliance

Sustainability Reporting: Implementing the CSRD Step by Step

The CSRD obliges an increasing number of companies to produce comprehensive sustainability reports. Learn how to conduct the double materiality assessment, which ESRS standards apply and what a realistic project plan for implementation looks like.

Dr. Steffen Helbing

March 12, 2026

SteuerberatungGesellschaftsrecht

Hidden Profit Distribution: The Most Common Categories in the GmbH

Hidden profit distributions (vGA) are among the most common points of contention between GmbH shareholders and the tax authorities. We explain the key categories, tax consequences, and effective preventive measures.

Dr. Steffen Helbing

March 11, 2026

GesellschaftsrechtRechtsberatung

Fiduciary Duties in Corporate Law: Limits on Majority Shareholders

Majority shareholders hold extensive decision-making power -- yet this power has limits. Learn about the fiduciary duties imposed by corporate law, when abuse of voting rights occurs and how minority shareholders can protect themselves effectively.

Anika Hormig

March 10, 2026

NotariatImmobilien

Real Estate Purchase Agreement: 7 Clauses Every Buyer Must Know

The real estate purchase agreement is the most significant legal transaction in most people's lives. We explain the seven most important contract clauses, their significance, and what you as a buyer should pay particular attention to.

Anika Hormig

March 10, 2026

NachfolgeSteuerrecht

Lifetime Asset Transfers: Gifts as a Succession Strategy

Anticipated succession through lifetime gifts is one of the most effective tools in succession planning. When properly structured, personal allowances can be used multiple times and tax liabilities substantially reduced.

Anika Hormig

March 9, 2026

ComplianceESG & Nachhaltigkeit

Supply Chain Due Diligence Act (LkSG): Compliance Obligations for SMEs

The Supply Chain Due Diligence Act (LkSG) does not only affect large corporations. SMEs acting as suppliers must also fulfil due diligence obligations. An overview of duties, risks and practical steps for implementation.

Dr. Steffen Helbing

March 8, 2026

ArbeitsrechtSteuerberatung

Minimum Wage 2026: Impact on Employment Contracts and Mini-Jobs

The minimum wage in 2026 brings changes for employment contracts, mini-jobs, and midi-jobs. Learn what employers need to consider regarding documentation obligations, working time recording, and sector-specific minimum wages.

Dr. Steffen Helbing

March 7, 2026

Notariat

Notarial Authentication of Signatures: When Is Authentication Sufficient Instead of Certification?

Notarial certification and authentication are frequently confused -- yet these two forms of notarial involvement differ considerably in terms of effort, cost and legal consequences. Learn when each form is required and what consequences the wrong choice may have.

Dr. Steffen Helbing

March 6, 2026

RestrukturierungRechtsberatung

Protective Shield Proceedings: The Lifeline for Viable Companies

The protective shield proceedings pursuant to § 270d InsO enable companies to restructure under debtor-in-possession management. Learn about the requirements, the procedure and when this option represents the better alternative.

Anika Hormig

March 6, 2026

DatenschutzDigitalisierung

Cybersecurity Obligations for Businesses: The NIS 2 Directive

The NIS 2 Directive imposes new cybersecurity obligations on businesses. Learn who is affected, what measures are required, and how managing director liability is structured.

Dr. Steffen Helbing

March 5, 2026

RestrukturierungKrisenberatung

Liquidity Planning in a Crisis: Securing Cash Flow

When liquidity becomes tight, every day counts. Learn how to stabilise your cash flow in a crisis using a rolling 13-week plan, targeted working capital management, and negotiation strategies with creditors, while identifying insolvency triggers in good time.

Anika Hormig

March 4, 2026

FamilienrechtRechtsberatung

Maintenance Law 2026: Düsseldorfer Tabelle and Current Changes

The Düsseldorfer Tabelle 2026 introduces new standard rates and adjusted income brackets. Learn everything about child maintenance, spousal maintenance, the self-retention amount and shortfall calculations.

Anika Hormig

March 4, 2026

Steuerberatung

Tax Deduction of Professional Development Costs: A Guide

Professional development costs can significantly reduce the tax burden -- whether as income-related expenses or business expenses. This guide shows which costs are deductible, how to navigate the distinction from initial training, and what documentation the tax office expects.

Dr. Steffen Helbing

March 3, 2026

GesellschaftsrechtRechtsberatung

Managing Director Agreements: The 10 Most Important Clauses at a Glance

The managing director agreement governs the rights and obligations of the GmbH managing director. From remuneration to non-compete clauses to severance -- these ten clauses should be known and carefully drafted.

Dr. Steffen Helbing

March 3, 2026

SteuerberatungRechtsberatung

Tax Criminal Law: When Does a Mistake Become Tax Evasion?

The line between a tax error and criminal tax evasion is often blurred. Learn when intent is established, what role voluntary disclosure plays, and how you should conduct yourself during a tax investigation.

Anika Hormig

March 2, 2026

GesellschaftsrechtRechtsberatung

GmbH Shareholders' Meeting: Convocation, Procedure and Resolutions

The shareholders' meeting is the central organ of the GmbH. From proper convocation and quorum requirements to the challenge of resolutions — a comprehensive guide for shareholders and managing directors.

Dr. Steffen Helbing

March 1, 2026

ESG & NachhaltigkeitInvestment

Green Finance: Sustainable Financing Instruments for Mid-Sized Companies

Green Bonds, Sustainability-Linked Loans and KfW funding programmes are opening up new financing pathways for mid-sized companies. Learn which sustainable instruments are right for your business and what to consider regarding documentation and taxonomy compliance.

Anika Hormig

February 28, 2026

ArbeitsrechtRechtsberatung

Works Council Election 2026: What Employers Need to Know

Works council elections present employers with numerous legal challenges. Learn about your obligations, which mistakes can lead to election challenges and how to build a constructive working relationship.

Anika Hormig

February 27, 2026

NotariatNachfolge

Power of Attorney for Entrepreneurs: Safeguarding Capacity to Act in an Emergency

A lasting power of attorney is particularly important for entrepreneurs, because without one, a court-appointed guardianship with far-reaching consequences for the business may be imposed in an emergency. Learn which company-specific provisions you should put in place.

Dr. Steffen Helbing

February 26, 2026

SteuerberatungManagement

Understanding Financial Statement Analysis: Key Metrics for Entrepreneurs and Managing Directors

A thorough financial statement analysis helps entrepreneurs accurately assess their company's financial position. Learn about the most important metrics and how to use them for strategic decisions.

Dr. Steffen Helbing

February 25, 2026

DatenschutzCompliance

Data Protection Impact Assessment: When Is It Mandatory?

The data protection impact assessment pursuant to Art. 35 DSGVO is mandatory for high-risk processing activities. Learn when it applies, how to structure the process and which mistakes to avoid.

Anika Hormig

February 24, 2026

FamilienrechtNotariat

Prenuptial Agreements for Entrepreneurs: Protecting Your Assets and Business

Without a prenuptial agreement, a divorce can pose an existential threat to entrepreneurs. The statutory community of accrued gains means that the increase in the company's value may have to be shared equally. We show how smart contractual arrangements can protect your business.

Anika Hormig

February 22, 2026

DigitalisierungRechtsberatung

Digital Signatures in Legal Transactions: Which Signature Applies When?

The eIDAS Regulation and the German Trust Services Act establish the framework for electronic signatures. However, not every digital signature carries the same legal effect. We explain the three levels of electronic signatures and show when each form is sufficient.

Dr. Steffen Helbing

February 21, 2026

SteuerberatungRechtsberatung

Tax Aspects of Employee Participation

Employee participation schemes are an effective tool for motivating and retaining key employees. The tax treatment is complex but offers attractive structuring opportunities.

Dr. Steffen Helbing

February 20, 2026

GesellschaftsrechtSteuerberatung

Transferring GmbH Shares: Tax Optimisation in Share Disposals

The transfer of GmbH shares is a highly tax-relevant transaction. Depending on the structuring, tax burdens ranging from under 2 % to over 45 % may arise. We outline the most important optimisation strategies and compare common transfer scenarios.

Dr. Steffen Helbing

February 20, 2026

ArbeitsrechtGesellschaftsrecht

Transfer of Undertaking Under § 613a BGB: Rights and Obligations

In the event of a transfer of undertaking, employment relationships automatically transfer to the acquirer. What transferors and acquirers need to consider.

Dr. Steffen Helbing

February 19, 2026

ImmobilienSteuerberatung

Taxing Rental Income: Tips for Landlords

Rental income is taxable -- but the tax burden can be significantly reduced through smart planning. We present the most important deductible expenses and optimisation opportunities for landlords.

Henning Fiebach

February 18, 2026

ArbeitsrechtRechtsberatung

Home Office and Remote Work: Employment Law Framework in 2026

A general right to work from home does not yet exist in Germany. Nevertheless, the world of work has fundamentally changed. We explain the employment law framework for remote and home office work in 2026 and provide practical recommendations for employers and employees.

Anika Hormig

February 17, 2026

NachfolgeRechtsberatung

Compulsory Portion Rights: Claims, Calculation and Planning Options

German compulsory portion law protects close relatives from complete disinheritance. Learn who is entitled to a compulsory portion, how it is calculated and what planning options estate planning offers.

Dr. Steffen Helbing

February 13, 2026

Steuerberatung

Deducting Business Expenses Correctly: A Guide

Business expenses reduce profits and thus the tax burden. However, not everything that appears to be business-related is actually deductible. Our guide clarifies the most important questions.

Henning Fiebach

February 12, 2026

NachfolgeGesellschaftsrecht

Entrepreneur's Will: Special Considerations in Succession Planning

Entrepreneurs face particular challenges in estate planning. Aligning the articles of association, the will, and tax requirements is crucial for the company's continued existence.

Dr. Steffen Helbing

February 11, 2026

DigitalisierungSteuerberatung

Digital Accounting with DATEV Unternehmen online: A Guide for Clients

DATEV Unternehmen online is revolutionising the collaboration between client and tax advisor. Our guide shows you step by step how to make optimal use of the platform -- from document upload to automated payment processing.

Anika Hormig

February 10, 2026

ImmobilienSteuerberatung

Property Developer Contracts: Tax Implications

The property developer contract combines the purchase of land and construction services in a single agreement. The tax treatment involves numerous particularities that buyers and investors should be aware of.

Corinna Oppermann

February 8, 2026

RestrukturierungRechtsberatung

Restructuring Outside Insolvency: The Restructuring Plan in Practice

The StaRUG provides companies in crisis with the opportunity to restructure without insolvency proceedings. Learn how the restructuring plan works, what requirements apply and what pitfalls to avoid.

Anika Hormig

February 6, 2026

Steuerberatung

Managing Director Remuneration: Tax-Optimised Structuring

Tax-optimised structuring of managing director remuneration requires careful balancing of salary, benefits in kind, and profit distributions. We highlight the key levers.

Anika Hormig

February 5, 2026

ArbeitsrechtRechtsberatung

Drafting Employment Contracts: The Most Important Clauses for Employers

A well-drafted employment contract protects employers from risks and creates clear conditions. We explain which clauses are indispensable.

Anika Hormig

February 5, 2026

Notariat

Applying for a Certificate of Inheritance: Procedure and Alternatives

The certificate of inheritance evidences the heir's status and the scope of the right of inheritance. This article explains when a certificate of inheritance is required, how to apply for one, and what alternatives exist.

Dr. Steffen Helbing

February 4, 2026

ArbeitsrechtRechtsberatung

Service Contract or Bogus Self-Employment? How to Protect Yourself

The line between genuine use of external personnel and bogus self-employment is thin. Learn which criteria are applied by courts and the German Pension Insurance, what consequences a misclassification entails and how to structure your contracts in a legally secure manner.

Dr. Steffen Helbing

February 3, 2026

ESG & NachhaltigkeitManagement

Sustainable Corporate Governance: ESG Criteria as a Competitive Advantage

ESG is no longer a topic reserved for large corporations. Learn how SMEs can strategically leverage environmental, social and governance criteria to improve financing terms, attract talent and secure competitive advantages.

Anika Hormig

January 30, 2026

ImmobilienRechtsberatung

Intra-Family Property Transfers: Avoiding Tax Pitfalls

Transferring real estate to the next generation is a common planning objective. However, without careful planning, significant tax disadvantages may arise.

Anika Hormig

January 28, 2026

DigitalisierungSteuerberatung

Electronic Invoicing from 2025: What Businesses Need to Change Now

The Wachstumschancengesetz is making electronic invoicing in B2B transactions mandatory in stages. Learn which formats apply, what transitional periods exist, and how to convert your accounting in time.

Dr. Steffen Helbing

January 27, 2026

Start-UpGesellschaftsrecht

Starting a Startup in Lower Saxony: The Legal Roadmap

From choosing the legal form through articles of association and commercial register to funding programmes and employee participation schemes: The comprehensive legal guide for founders in Lower Saxony.

Anika Hormig

January 23, 2026

Steuerberatung

Investment Deduction Amount: How to Use This Tax Advantage Correctly

The investment deduction amount pursuant to § 7g EStG enables businesses to bring forward the tax benefit of planned investments. We explain the requirements and show you how to use this instrument to its full potential.

Corinna Oppermann

January 22, 2026

RestrukturierungKrisenberatung

Restructuring Concepts Under IDW S6: Requirements and Structure

The restructuring concept under IDW S6 is the gold standard for assessing a company's restructuring viability. We explain its structure and contents.

Anika Hormig

January 22, 2026

NotariatGesellschaftsrecht

Amending the Articles of Association: When Is a Notary Required?

Amendments to the articles of association of a GmbH require notarial certification in many cases. This article provides an overview of the formal requirements and the procedure.

Anika Hormig

January 21, 2026

DatenschutzRechtsberatung

Data Protection Officer: When Does Your Business Need One?

The obligation to appoint a data protection officer affects more businesses than expected. Learn when a DPO is legally required, what qualifications are needed, and whether an internal or external officer is the better choice.

Dr. Steffen Helbing

January 20, 2026

InternationalesSteuerberatung

Cross-Border Transactions: Tax Pitfalls in EU Business

Intra-Community trade harbours tax risks: From VAT to transfer pricing to the permanent establishment trap. Learn what German companies need to watch out for.

Anika Hormig

January 16, 2026

ArbeitsrechtRechtsberatung

Dismissal Protection: What Employers Need to Know

German dismissal protection law is complex. We explain the most important rules and typical mistakes that employers should avoid.

Dr. Steffen Helbing

January 15, 2026

ImmobilienSteuerberatung

Real Estate in a GmbH: Tax Advantages and Disadvantages

Holding real estate through a GmbH can be tax-efficient -- but it does not have to be. We compare the tax implications and show when a real estate GmbH is worthwhile.

Henning Fiebach

January 14, 2026

Nachfolge

Berliner Testament: Advantages and Disadvantages for Married Couples

The Berliner Testament is the most common form of joint will between spouses. It offers advantages in terms of mutual protection, but also has inheritance and tax disadvantages that should be considered.

Dr. Steffen Helbing

January 14, 2026

Steuerberatung

Retention Periods 2026: Which Documents You May Now Destroy

At the beginning of 2026, numerous business documents may be destroyed. Learn which retention periods apply, which documents are affected, and what to watch out for.

Dr. Steffen Helbing

January 13, 2026

GesellschaftsrechtRechtsberatung

Articles of Association of the GmbH: The Most Important Clauses

The articles of association are the foundation of every GmbH. We explain which clauses are indispensable and what to consider when drafting them.

Dr. Steffen Helbing

January 9, 2026

ArbeitsrechtRechtsberatung

Severance Pay Upon Dismissal: Calculation, Negotiation and Taxes

No automatic entitlement, but often negotiable: learn when you are entitled to severance pay, how to calculate the amount and what tax planning options are available.

Anika Hormig

January 9, 2026

SteuerberatungRechtsberatung

Tax Implications of Choosing a Legal Form

The choice of legal form has far-reaching tax consequences. Whether sole proprietorship, partnership or corporation -- each legal form brings its own advantages and disadvantages.

Dr. Steffen Helbing

January 8, 2026

Notariat

Notary Fees: How Are Charges Calculated Under the GNotKG?

The costs of notarial services are regulated by law in the Gerichts- und Notarkostengesetz (GNotKG). This article explains the fee calculation system and provides indicative values for typical notarisations.

Dr. Steffen Helbing

January 7, 2026

DigitalisierungRechtsberatung

AI in Legal Advisory: Opportunities, Limitations and Ethical Questions

Artificial intelligence is fundamentally transforming legal advisory. Learn about the applications available, where the limitations lie and which professional obligations lawyers must observe.

Dr. Steffen Helbing

January 6, 2026

FamilienrechtRechtsberatung

Separation and Divorce: Structuring the Division of Assets with Legal Certainty

A divorce raises complex questions regarding the division of assets. Learn how the equalisation of accrued gains, pension equalisation, and maintenance claims can be settled with legal certainty.

Anika Hormig

January 2, 2026

ESG & NachhaltigkeitCompliance

ESG Reporting from 2026: What SMEs Need to Know Now

The CSRD introduces comprehensive sustainability reporting obligations for SMEs. Learn who is affected, which standards apply and how to prepare now.

Dr. Steffen Helbing

December 27, 2025

DatenschutzCompliance

GDPR for Companies: The 15 Most Common Mistakes and How to Avoid Them

Even years after the GDPR came into force, many companies make serious data protection mistakes. We present the 15 most common violations and how to remedy them in a legally compliant manner.

Anika Hormig

December 22, 2025

DigitalisierungManagement

Digital Law Firm 2026: How Lawyers and Tax Advisers Are Transforming Their Workflows

Digital transformation is hitting law firms and tax advisory practices at full speed. Learn which tools, strategies, and processes lawyers and tax advisers should adopt now to remain competitive.

Dr. Steffen Helbing

December 19, 2025

GesellschaftsrechtRechtsberatung

Due Diligence in Company Acquisitions: A Checklist for Success

A thorough due diligence is the foundation of every successful corporate transaction. We explain the key areas of review and typical risks.

Anika Hormig

December 18, 2025

Steuerberatung

VAT Returns: Avoiding Common Errors

VAT returns are fraught with potential errors. From incorrect tax rates to faulty intra-Community supplies – we highlight the most common mistakes and how to avoid them.

Henning Fiebach

December 18, 2025

Notariat

Ordering a Land Charge: The Notarial Certification Process

Anyone financing a property will usually encounter the topic of land charges. This article describes what a land charge is, how the notarial registration process works, and what costs arise.

Anika Hormig

December 17, 2025

ImmobilienSteuerberatung

Depreciation of Real Estate: Making Optimal Use of Tax Depreciation

Tax depreciation (AfA) is the most important fiscal instrument for property owners. We explain the various depreciation methods and present optimisation strategies.

Corinna Oppermann

December 10, 2025

RestrukturierungRechtsberatung

Debtor-in-Possession Proceedings: Opportunities for Companies in Insolvency

Debtor-in-possession proceedings allow insolvent companies to restructure under their own management. We explain the requirements, process and key success factors.

Dr. Steffen Helbing

December 10, 2025

NachfolgeSteuerrecht

Optimising Inheritance Tax: Allowances and Planning Opportunities

Inheritance and gift tax can create substantial burdens on larger estates. Through forward-looking planning and the use of statutory planning opportunities, the tax burden can be reduced.

Anika Hormig

December 10, 2025

GesellschaftsrechtRechtsberatung

Managing Director Liability: Understanding and Minimising Risks

The personal liability of a GmbH managing director is far-reaching. We explain the most important liability pitfalls and present strategies for risk minimisation.

Dr. Steffen Helbing

December 3, 2025

Steuerberatung

Occupational Pension Schemes: Tax Advantages for Employers

Occupational pension schemes offer attractive tax advantages for employers and employees alike. We explain the five implementation routes and their tax characteristics.

Anika Hormig

December 3, 2025

Notariat

Prenuptial Agreement: When Is Notarisation Required?

A prenuptial agreement allows for individual arrangements regarding the matrimonial property regime, pension equalisation, and maintenance. This article explains what a prenuptial agreement may contain and why notarisation is required by law.

Dr. Steffen Helbing

December 3, 2025

Steuerberatung

Tax Optimisation for GmbH Managing Directors

As a GmbH managing director, you have particular tax planning opportunities. From salary structure to pension commitments — we present the most important optimisation approaches.

Dr. Steffen Helbing

November 20, 2025

GesellschaftsrechtRechtsberatung

Converting a UG into a GmbH: Process and Costs

The Unternehmergesellschaft is a popular starting point, but at some point the conversion to a GmbH is on the agenda. We explain the process and the advantages.

Anika Hormig

November 19, 2025

NotariatGesellschaftsrecht

Forming a GmbH at the Notary: Procedure and Required Documents

The formation of a GmbH mandatorily requires notarial authentication of the articles of association. This article describes the process from preparation through to registration in the commercial register.

Anika Hormig

November 19, 2025

RestrukturierungKrisenberatung

Recognising Crisis Signals: When Does Your Company Need Help?

Corporate crises rarely appear overnight. Those who recognise the warning signs can take timely countermeasures and save the company.

Dr. Steffen Helbing

November 12, 2025

NachfolgeGesellschaftsrecht

Establishing a Foundation: Legal Framework and Tax Advantages

Establishing a foundation makes it possible to permanently dedicate assets to a specific purpose. This article provides an overview of the various foundation types, the establishment process, and the tax framework.

Anika Hormig

November 12, 2025

ImmobilienSteuerberatung

Holding Structure for Real Estate Investors: Tax Advantages of the GmbH & Co. KG

The GmbH & Co. KG as a real estate holding offers significant tax advantages. We explain the structure, the tax mechanisms, and who stands to benefit from this model.

Dr. Steffen Helbing

November 12, 2025

Notariat

Will or Inheritance Contract: What Is the Difference?

Anyone wishing to arrange their succession faces the choice between a will and an inheritance contract. The two instruments differ in essential respects -- particularly regarding binding effect and the possibility of amendments.

Dr. Steffen Helbing

November 5, 2025

Steuerberatung

Annual Financial Statements 2025: A Checklist for Businesses

The annual financial statements are more than a legal obligation — they are a valuable management tool. Our checklist helps you prepare your 2025 annual financial statements in a structured and timely manner.

Corinna Oppermann

November 5, 2025

GesellschaftsrechtRechtsberatung

Shareholder Disputes: Options for Action and Paths to Resolution

Conflicts between shareholders can paralyse a company. We outline the legal instruments available and how escalation can be avoided.

Dr. Steffen Helbing

November 5, 2025

ImmobilienSteuerberatung

Real Estate Transfer Tax 2026: What Property Buyers Need to Know

Real estate transfer tax is a significant cost factor when purchasing property. We explain the current tax rates, exemptions and structuring options for 2026.

Anika Hormig

October 28, 2025

GesellschaftsrechtSteuerrecht

Tax-Optimised Business Sales: Share Deal vs. Asset Deal

When selling a business, the central question is: Should the company shares or individual assets be sold? The answer has significant tax consequences.

Anika Hormig

October 22, 2025

Notariat

Power of Attorney and Living Will: Why Notarial Authentication Is Advisable

A power of attorney and a living will govern representation and medical care in the event that a person can no longer make decisions independently. This article explains the content, differences and advantages of notarial authentication.

Anika Hormig

October 22, 2025

RestrukturierungRechtsberatung

StaRUG: The New Restructuring Law Explained Simply

The Corporate Stabilisation and Restructuring Act opens up new paths for companies in crisis to restructure outside of insolvency proceedings.

Dr. Steffen Helbing

October 15, 2025

NachfolgeGesellschaftsrecht

Planning Business Succession: Tax and Legal Considerations

Business succession is one of the most complex challenges facing entrepreneurs. This article examines the key tax and legal considerations of forward-looking succession planning.

Dr. Steffen Helbing

October 15, 2025

Steuerberatung

Tax Audit: 10 Things Every Business Owner Should Prepare

A tax audit by the revenue office need not be a cause for concern. With proper preparation, you can master the audit confidently and avoid costly back payments.

Henning Fiebach

October 15, 2025

GesellschaftsrechtRechtsberatung

Establishing a GmbH: Process, Costs and Tax Considerations

The GmbH is the most popular corporate form in Germany. We explain the formation process step by step and outline the costs involved.

Dr. Steffen Helbing

October 8, 2025

Notariat

Buying Property at the Notary: The Complete Process

Purchasing property in Germany requires notarial certification. This article explains the complete process from initial contact to the transfer of ownership in the land register.

Dr. Steffen Helbing

October 8, 2025

RestrukturierungRechtsberatung

Restructuring Opinions "Based on IDW S6" – The Liability Trap

A restructuring opinion "based on IDW S6" can become a dangerous liability trap. We analyse the requirements of BGH case law regarding integrated planning, cash flow evidence and the target vision of the restructured company.

Dr. Steffen Helbing

December 17, 2024

compleneoNeuigkeiten

Hagebölling & Oppermann becomes compleneo Steuerberatungsgesellschaft mbH

Two companies merge into one: The tax consultancy Hagebölling & Oppermann and the compleneo team.

Judith Grabowski

October 14, 2021

compleneo

Hagebölling & Oppermann Becomes compleneo Steuerberatungsgesellschaft mbH

Hagebölling & Oppermann joins the family: Two become one. The tax advisory firm Hagebölling & Oppermann and the compleneo team are merging under the name compleneo Steuerberatungsgesellschaft mbH as of 1 October 2021.

Judith Grabowski

October 14, 2021

Behind the Scenescompleneo

compleneo Behind the Scenes — Doreen

The introductions continue! My name is Doreen, and I have been part of compleneo from the very beginning.

Doreen Merle

June 11, 2021

Behind the Scenescompleneo

compleneo goes active!

We at compleneo are thrilled to finally present our brand-new fitness room!

Judith Grabowski

April 23, 2021

compleneoUnterhaltung

Gaze 3

With "Gaze 3" by Jideonwor Gabriel Udoka, a new artwork has found its place in our offices.

Judith Grabowski

April 16, 2021

compleneoUnterhaltung

Paul Panther Auto Stop Pop – Mickey Ego Pop

These artworks from Joan Llaverias' "Pop Geometric" series bring good cheer to one of our offices.

Judith Grabowski

December 11, 2020

compleneoInternes

Welcome, Carolin Göther!

At the beginning of November, we were delighted to welcome Carolin to compleneo.

Anika Hormig

November 20, 2020

Behind the Scenescompleneo

compleneo Behind the Scenes — Kim

My name is Kim, I am 26 years old. I have been working for Steffen ever since completing my professional training.

Kim Pogadl

October 22, 2020

Behind the Scenescompleneo

compleneo Behind the Scenes – Anika

Now it is my turn to introduce myself: My name is Anika, and I have been part of compleneo – as a co-founder – since 1 January 2019.

Anika Hormig

October 2, 2020

compleneoUnterhaltung

Taxing Times

With our new blog series, we present the artworks that adorn the walls of our Langerfeldt-Haus.

Judith Grabowski

September 25, 2020

UnterhaltungWissenswertes

The Doctoral Title – Between Practice and Prestige

The doctorate is the highest academic degree in Germany.

Judith Grabowski

September 10, 2020

compleneoInternes

Welcome, Paulina Jaehningen!

Since 1 August 2020, Paulina has been part of our team.

Anika Hormig

September 4, 2020

Wissenswertes

How Do You Actually Buy (or Sell) a House?

For most people, buying or selling a property is a once-in-a-lifetime experience.

Judith Grabowski

August 28, 2020

ManagementStart-Up

Supervisory Bodies in a GmbH

A look at the GmbH Act reveals two governing bodies of the GmbH: the management and the shareholders' meeting.

Judith Grabowski

August 20, 2020

InternesManagement

Kanban Board: Project Management in a Law Firm

From lone wolf to team player: the transformation of legal work means that project management is becoming increasingly important.

Judith Grabowski

August 6, 2020

Behind the ScenesUnterhaltung

compleneo Behind the Scenes – Prinz Loui

Hello out there! My name is Prinz Loui, but everyone likes to call me Pinschi.

Kim Pogadl

July 28, 2020

GemeinnützigkeitImpact Investment

Real Estate Development – A Topic for Charitable Foundations?

The challenges facing the charitable sector did not begin with the coronavirus pandemic.

Anika Hormig

July 17, 2020

Evidence Based ManagementPersonalauswahl

Evidence-Based Management – Decision-Making Beyond Gut Feeling and Intuition

Evidence-based management (EbM) is a management approach that cautions against imitating best-practice examples.

Dr. Steffen Helbing

July 10, 2020

Wissenswertes

When Minor Children Inherit

In Germany, every person has the capacity to inherit. Minor children can therefore also be heirs.

Anika Hormig

July 3, 2020

KrisenberatungManagement

The Value of Integrated Financial Planning

For many businesses, the coronavirus crisis likely means one thing above all: uncertainty.

Marvin Barnecki

June 18, 2020

SteuerrechtWissenswertes

Smart Gifting

The motivation behind a gift is usually multifaceted.

Anika Hormig

June 12, 2020

Behind the Scenescompleneo

compleneo Behind the Scenes – Judith

With our new series "compleneo Behind the Scenes", we introduce our team and offer a glimpse behind the curtain.

Judith Grabowski

June 5, 2020

Krisenberatung

Business Closure Insurance – No Protection for Hotels and Restaurants in a Pandemic?

Few industries have been hit as hard by the coronavirus restrictions as the hotel and restaurant sector.

Marvin Barnecki

May 28, 2020

UnterhaltungWissenswertes

Ascension Day, or: The Fine Art of Giving Flowers

40 days after Easter we celebrate Ascension Day — at least half of us do.

Judith Grabowski

May 20, 2020

KrisenberatungManagement

Discrepancies in the Transparency Register

With the entry into force of the amended Anti-Money Laundering Act, obliged entities are required to report any identified discrepancies.

Anika Hormig

May 15, 2020

compleneo

compleneo at the Langerfeldt Haus

Anyone who has ever moved knows that a move is not always a joyful experience.

Judith Grabowski

May 8, 2020

KrisenberatungManagement

When Is a Crisis Really a Crisis?

In a business context, one encounters a multitude of definitions when it comes to corporate crises.

Peter Mnich

March 1, 2020

compleneoInternes

Welcome, Marvin Barnecki

Since 1 September 2019, attorney Marvin Barnecki has been strengthening our team in the area of commercial law.

Anika Hormig

September 15, 2019

Internes

Congratulations on Passing the Certified Data Protection Officer Exam!

We congratulate Judith Grabowski and Annika Ewe on passing their examination.

Anika Hormig

September 5, 2019

Internes

Congratulations on Passing the Certified Notary Specialist Exam, Linda!

Our colleague Linda Goldmann has successfully completed her qualification as a certified notary specialist (Notarfachwirtin).

Dr. Steffen Helbing

September 5, 2019

Internes

Hello World — May I Introduce Myself?

I am Annika Ewe, and I am brand new to the compleneo team.

Annika Ewe

September 5, 2019

ComplianceGemeinnützigkeit

Designing with Prudence: Compliance for Foundations and Non-Profit Organisations

The absence of a compliance culture can have far-reaching consequences for foundations and non-profit organisations.

Anika Hormig

July 9, 2019

ManagementOrganisationsentwicklung

You Know, a Person My Age Doesn't Change Anymore ...

We frequently hear statements like these when coaching individuals through organisational change.

Dr. Jens Quandte

July 4, 2019

compleneoManagement

James Bon Has No Time to Die

Allow me to introduce myself. My name is Bon, James Bon. And I have no time to die.

Annika Ewe

June 18, 2019

compleneoInternes

walk4help — World Record and a Resounding Success for Children in the Region

On Sunday, 26 May 2019, our team participated in the walk4help event in Braunschweig.

Judith Grabowski

May 27, 2019

GemeinnützigkeitInvestment

Foundations and Establishing a Foundation – An Overview

Many people consider the idea of giving something back to the world with their assets.

Anika Hormig

May 9, 2019

compleneoInternes

The Langerfeldt House — Our New Office and Its History

In March 2020, the next chapter in our company's history begins.

Doreen Merle

May 9, 2019

compleneoKrisenberatung

Secure Organisations Need More Than Standards

Despite standardised processes, incidents with significant damage potential continue to occur.

Peter Mnich

May 7, 2019

GemeinnützigkeitImpact Investment

Impact Investing – How Foundations Can Do (More) Good

Foundations are increasingly focused on maximising their social impact.

Anika Hormig

May 3, 2019

BankrechtStart-Up

The German Banking Act – Pitfall and Hurdle for Start-Ups

The BaFin summarises the legal position succinctly: anyone wishing to conduct banking business in Germany requires prior authorisation.

Dr. Steffen Helbing

May 2, 2019

ManagementPersonalauswahl

Specialists or T-Shaped Professionals – What Is the Winning Model?

Specialist or broad generalist knowledge? This is actually quite a provocative question.

Anika Hormig

May 2, 2019

compleneoInternes

Principles of Successful Advisory

Why define successful advisory? As advisors, we ask ourselves how we can measure the quality of our services.

Dr. Steffen Helbing

April 14, 2019

compleneoOrganisationsentwicklung

What Is Complementary Consulting?

compleneo combines professional expertise with process know-how in change management through its complementary consulting approach.

Anika Hormig

March 24, 2019

compleneoKrisenberatung

Staffing Decisions in Times of Critical Change

Who is best suited to drive major transformations within organisations?

Dr. Jens Quandte

March 24, 2019

GemeinnützigkeitInternes

Workshop on Impact Investment

On 12 March 2019, a special collaboration was launched in the Skylounge of the Lilienthalhaus.

Anika Hormig

March 24, 2019

Organisationsentwicklung

Supporting Leaders More and Developing Them Less

Sending leaders to seminars feels outdated for some companies.

Dr. Jens Quandte

March 24, 2019

Organisationsentwicklung

Developing a Feedback and Error Culture

It is becoming increasingly apparent that companies in Germany can no longer keep pace with the speed of change.

Dr. Jens Quandte

February 22, 2019