PKF Magazine 4/26

Key Issue

VSME Reporting: Sustainability reporting for small and medium-sized companies

Accounting & Finance 04/14/2026

Editorial 4/26

04/14/2026

The home workplace as a permanent establishment for tax purposes - what companies now have to take into account

Tax 04/14/2026

NIS 2 has already entered into force - Many companies misjudge the extent to which they are affected

Legal 04/14/2026

Benefits in kind as a component of compensation - Scope for structuring in employment contracts

Tax 04/14/2026

Repayment clauses in advanced training agreements – Legal classification and recent rulings

Legal 04/14/2026

Family asset pool company as a structuring instrument for estate planning - Recommendations on choosing the legal form

Legal 04/14/2026

Sale of shares during the year - Losses may be carried back

In Brief 04/14/2026

Consultancy costs in the case of the sale of a second-tier subsidiary

In Brief 04/14/2026

€20,000 for Easter does not constitute an occasional gift

In Brief 04/14/2026