News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)
The CSRD was finally adopted on December 14, 2022. European member states now have 18 months to transpose the directive into national law. Since it contains almost no member state options, the CSRD will be reflected almost 1:1 in the national laws of the member states.
In Germany, the EU Directive DAC7 has been implemented and included as part of the German tax law. How could the shortened submission deadlines and extended penalties affect you?
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)
Regarding sustainability, which topics are relevant can differ massively from company to company. A manufacturing company, for example, places more emphasis on occupational safety and employee health. At the same time, for a swimming pool operator, the energy balance and the elimination of chemicals for water purification are very relevant.
The AGN Taxpresso is a quarterly publication designed to give you a better understanding of the Asia Pacific (AP) region.
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)
A good sustainability report offers companies many advantages; It provides information to stakeholders and ensures transparency. It serves as a central instrument for controlling all processes in sustainability management. It makes employees more aware of the issue of sustainability.
In Switzerland, new provisions on inheritance law will come into force on 1st January 2023 – What does this mean?
The new provisions will increase the available quota (of one’s property one can dispose of) for testators to plan their assets and beneficiaries. This allows testators to have a larger share of their estate available, e.g. for non-legal heirs.
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)
Under the new Corporate Sustainability Reporting Directive (CSRD), nearly 50,000 companies across Europe are required to provide more transparency on sustainability-related impacts, risks and opportunities.
To get a first orientation on how sustainable your company is already positioned, I have summarized some questions from a typical CSR Self-Check, which we usually use for projects for our clients.
The AGN Taxpresso is a quarterly publication designed to give you a better understanding of the Asia Pacific (AP) region.
Cross-border inheritances and gifts are on the rise due to the changes in life and work – what should you know?
We would like to draw your attention to cases in which the persons involved are residents in different countries, or the subject of the transfer are assets like real estate, cash assets or shares not held in the country of residence.
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC):
On 29th April 2022, the European Financial Reporting Advisory Group (EFRG) launched the public consultation process to draft the ‘first set’ of EU Sustainability Reporting Standards (ESRS).
The Corporate Sustainability Reporting Directive (CRD) draft was submitted before the deadline of 8th August 2022 and included the application for the future ESRS.