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Annual Tax Act 2024
A draft bill from the government’s internal early coordination process, which has not yet been officially published, is now circulating regarding the Annual Tax Act 2024 announced for the spring.
Sustainability is here to stay
By introducing the Corporate Sustainability Reporting Directive (CSRD), the European Union has succeeded in advancing the topic of sustainability considerably:
Future Finance Act
On November 17, 2023, the German Federal Parliament passed the “Act on the Financing of Investments to Secure the Future”
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"Plastics tax" in Germany - the Single-Use Plastic Fund Act
Germany has followed suit. After countries such as Spain and the UK have already introduced a plastic tax, the German legislator has also passed a „plastic tax“ ...
Real estate transfer tax under scrutiny in Europe - Referral to the European Court of Justice (ECJ)
In 2009, Germany included a so-called group clause in the Real Estate Transfer Tax Act (GrEStG). However, the exemption for restructuring in group structures associated with this does not fully...
Gaps in the system
Many hospitals are not well equipped against cyber attacks: insufficient linkage, too few IT specialists, no 24/7 monitoring – which can end quite badly.
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Cyber security from an accounting perspective
Digital transformation is indisputably one of the major megatrends of our time. It offers immense benefits in both a private and a professional context - but can also harbor major risks for data...
Packaging and Packaging Waste Regulation
The Packaging and Packaging Waste Regulation (PPWR) is an EU regulation that focuses on the entire life cycle of packaging of all materials: (prevention of) placing on the market, increasing the...
The transformative power of the Internet of Things (IoT)
We live in a time of constant change. Technological progress has enabled us to secure and expand our prosperity as a society for decades.
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Andreas Dirks
Andreas Dirks
German Public Auditor, Partner, Audit & Assurance
Contact
Email
+49 211 1371 164
+49 174 3246637
Dusseldorf
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Executive summary
Practice areas
Audit of public companies (PIE)
International group audits
Capital market transactions
Comfort letter
Green bonds
Accounting advisory (IFRS, US GAAP, IPSAS)
Industry expertise
Energy
Regulated companies
Public sector and municipal companies
Service and consulting
Technology and Software
Automotive
Additional information
Lecturer at the Fernuniversität in Hagen
Lecturer at the Kommunales Bildungswerke e.V.
Member of the International Public Sector Accounting Standards "EPSAS/IPSAS" working group of the Institut der Wirtschaftsprüfer e.V. (IDW)
Member of the working group on emission certificates of the Institute of Public Auditors in Germany (IDW)
Swiss Certified Public Accountant
Publications
September 2023 - IPSAS 43: Leasing in the public sector
Contact
Email
+49 211 1371 164
+49 174 3246637
Dusseldorf
vCard