PKF Magazine 1/26

Collage aus vierblättrigem Kleeblatt, Symbolen zur Nachhaltigkeitsberichterstattung und Jahreszahl 2026

Key Issue

The status quo of the sustainability reporting regulations

Accounting & Finance 01/12/2026

Editorial 1/26

01/12/2026

Häuserreihe auf Euro-Scheinen

The constitutionality of assessing real estate tax on the basis of the federal model

Tax 01/12/2026

Dealing with the local tax office - Is a tax auditor allowed to request a company’s e-mail correspondence?

Tax 01/12/2026

Schmetterling und Raupe auf Grashalmen

In the case of reorganisations, a free-form application to maintain the book values is possible

Tax 01/12/2026

Person lädt E-Auto und blickt dabei auf Haus im Grünen mit Solardach

Reimbursement of electricity costs borne by the employee - Stricter proof requirements

Accounting & Finance 01/12/2026

Termination of a two-tier German limited partnership (KG) through accrual - Loss utilisation is still possible

Tax 01/12/2026

Social Insurance Values for 2026

Legal 01/12/2026

Vater und Tochter beraten am Computer mit Unterlagen

Contracts between related parties - The importance of the written form for tax recognition

In Brief 01/12/2026

Maintenance payments - New proof requirements for cash contributions

In Brief 01/12/2026