13.
06.
2025
13.
06.
2025
DATEV SME Index May 2026
DATEV MITTELSTANDSINDEX Second quarter starts with declining sales Although the DATEV SME Index, adjusted for seasonal and calendar effects, rose by 2.3 points compared to the previous month to 93.5 points, there is still no growth compared to the previous year: After a weak first quarter, the decline in sales continues in the beginning of the second quarter with a nominal decline in sales of 0.9 percent [...].
Obligation to enter "beneficial owners" in the transparency register
Mandatory registration for all limited liability companies, cooperatives and partnerships. Since the introduction of the EU Money Laundering Directive, which had to be transposed into national law by the end of June 2017, member states have been obliged to keep a transparency register. The aim is to combat terrorist financing, money laundering and tax evasion. In Germany, the Money Laundering Act (GwG) came into force for this purpose. The [...]
17.
03.
2025
The DATEV SME index
We at KONLUS recommend that you use the DATEV Mittelstandsindex, which gives you a data-based view of the economic situation of micro, small and medium-sized enterprises (SMEs) in Germany. Its evaluations will be published monthly by DATEV from September 2024 together with a more detailed report. This macroeconomic analysis is based on data collected in DATEV solutions by DATEV members [...]
22.
01.
2025
Appointment of Robin Daubenberger as auditor
Appointment of Robin Daubenberger as auditor Our colleague Robin Daubenberger was appointed auditor in January. Mr. Daubenberger has been with KONLUS since 2018 and, together with his team, deals with both tax and auditing issues. The focus here is in particular on the preparation of annual financial statements for companies of all [...]
14.
06.
2024
Explanation of shorter remaining useful life within the meaning of Section 7 (4) sentence 2 EStG
Tax basics: The taxation of influencers (VAT) In addition to the special income tax features that influencers, streamers, YouTubers and bloggers (hereinafter referred to as influencers) must take into account, the topic of VAT is also of great importance. In the second part of our Tax Basics series, we therefore look at the services provided by influencers and their VAT treatment. I. Basics When is an influencer considered an entrepreneur within the meaning of the German VAT Act?