Publications
Knowledge that creates added value
Our publications offer you current specialist articles, analyses and studies from the fields of tax consulting, auditing, law and management consulting – presented in a compact, practical and understandable manner.
Viktor Apelganz
Tax Advisor, Specialist Advisor for international Tax Law
Publications in (scientific) journals
Account models for partnerships in the context of the corporate tax option, together with Freichel, Christoph/Widmann, Markus, in: DStR, 61. Jg. (2023), pp. 1734-1741
Prof. Dr. Christoph Freichel
Tax Advisor, Specialist Advisor for international Tax Law, Auditor
monographs
Economic Auditing, founded in 1991 by Robert Buchner, 3rd ed., Munich – Vahlen 2015, together with Brösel, Gerrit/Toll, Martin/Buchner, Robert.
Reviewed by Alfred Biel, in: Online-Literaturforum from
13.04.2015 on www.haufe.de.
Scaled Annual Financial Statement Audit, Wiesbaden – Springer Gabler 2016.
Income taxes, 6th ed., Konstanz and Munich – UVK Verlag 2018, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
Income taxes, 7th ed., Konstanz and Munich – UVK Verlag 2022, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
Der commercialrechtliche Jahresabschluss, founded in 1987 by Schildbach, Thomas, 11th ed., Sternenfels – Verlag Wissenschaft & Praxis, 2019, together with Schildbach, Thomas/Stobbe, Thomas/Hamacher, Katrin.
German Profit Taxes, 6th Edition, Konstanz and Munich – UVK 2021, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
German Profit Taxes, 7th Edition, Konstanz and Munich – UVK 2024, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
German Accounting, Berlin 2021, together with Brösel, Gerrit/Mindermann, Torsten.
German Accounting, 2nd Edition, Berlin 2022, together with Brösel, Gerrit/Mindermann, Torsten.
German Profit Taxes, 7th Edition, Konstanz and Munich – UVK 2024, together with Brähler, Gernot/Lösel, Christian/Krenzin, Andreas.
German Accounting, 3rd Edition, Berlin 2025, together with Brösel, Gerrit/Mindermann, Torsten.
Essays
Information technology (hardware, software and internet in accounting), in: Kußmaul, Heinz/Müller, Stefan (eds.), Handbook of Accounting, Freiburg – Haufe, 2016, together with Brösel, Gerrit/Mindermann, Torsten/Wasmuth, Jörg.
Information technology (hardware, software and internet in accounting), in: Kußmaul, Heinz/Müller, Stefan (eds.), Handbook of Accounting, Freiburg – Haufe, 2018, together with Brösel, Gerrit/Wasmuth, Jörg.
IT accounting, in: Kußmaul, Heinz/Müller, Stefan (eds.), Handbook of Accounting, Freiburg – Haufe, 2021, together with Brösel, Gerrit/Wasmuth, Jörg.
IT accounting, in: Kußmaul, Heinz/Müller, Stefan (eds.), Handbook of Accounting, Freiburg – Haufe, 2022, together with Brösel, Gerrit/Wasmuth, Jörg.
§ 253 HGB (initial and subsequent valuation), in: Petersen, Karl/Zwirner, Christian (eds.), Systematic Practical Commentary on Accounting Law, 4th ed., 2020, Accounting and Disclosure, Cologne – Bundesanzeiger Verlag, together with Brösel, Gerrit/Wasmuth, Jörg.
§ 266 HGB (structure of the balance sheet), in: Hofbauer, Max A./Grewe, Wolfgang/Scherrer, Gerhard/Kirsch, Hanno (eds.), Bonn Handbook of Accounting, 2nd ed., Cologne – Stollfuß, together with Matschke, Manfred Jürgen/Brösel, Gerrit.
Sustainability Reporting in the Field of Tension of Business Model Theory, in: Richter, Lutz/Meyering Stephan/Sopp, Karina (eds.), Application-oriented tax business administration, accounting – types of taxes – company structure, commemorative publication for the 65th birthday of Heinz Kußmaul, Berlin, together with Brösel, Gerrit/Rühlmann, Tobias.
VAT exam, in: Fränznick, Thomas (ed.), The written tax advisor examination 2022/2023, exam technique and exam tactics, 13th ed., 2022, pp. 57-147, Weil im Schönbruch, together with Schramm, Katrin.
Realization of revenue from continuing obligations in pandemic times according to German accounting principles, in: Nikitina, T./Renker, C. (eds.): Pandemic as an unusual event risk – In search of resilience for states, companies, banks and assets, Wiesbaden 2022, together with Wasmuth, J.
Realization of the drills with the equipment in the frames of the subsidiaries In accordance with the German standards of the Buchalter school, in: Nikitina, T./Renker, C. (eds.): Pandemic as an unusual event risk – In search of resilience for states, companies, banks and assets, Wiesbaden 2022, together with Wasmuth, J.
VAT exam, in: Fränznick, Thomas (ed.), The written tax advisor examination 2023/2024, exam technique and exam tactics, 14th ed., 2023, pp. 58-145, Weil im Schönbruch, together with Schramm, Katrin.
VAT exam, in: Fränznick, Thomas (ed.), The written tax advisor examination 2024/2025, exam technique and exam tactics, 15th ed., 2024, pp. 57-146, Weil im Schönbruch, together with Schramm, Katrin.
Principles of proper preparation of long-term financial statements – reporting guidelines for financial statements, in: DStR, 63rd year (2025), pp. 1294-1302, together with Nickels, Tobias.
academy material
WP I – Fundamentals of Accounting and Accounting Techniques, PR1MUS Akademie GmbH Wirtschaftsprüfungsgesellschaft, together with Hildebrandt, Christine/Hildebrandt, Dirk, 2012-2017.
WP II – Annual Financial Statements Audit I, PR1MUS Akademie GmbH Wirtschaftsprüfungsgesellschaft, together with Hildebrandt, Christine/Hildebrandt, Dirk, 2012-2017.
WP III – Annual Financial Statements Audit II, PR1MUS Akademie GmbH Wirtschaftsprüfungsgesellschaft, together with Hildebrandt, Christine/Hildebrandt, Dirk, 2012-2017.
PR1MUS Special Seminar – IT-supported audit procedures, PR1MUS-Seminare GmbH Wirtschaftsprüfungsgesellschaft, together with Müller, Arne, 2015-2017.
PR1MUS special seminar – Representative determination of the audit scope and selection, PR1MUS-Seminare GmbH Wirtschaftsprüfungsgesellschaft, 2017.
PR1MUS Academy Seminar – Accounting Manipulations and Opportunities for their Audit Detection, PR1MUS Akademie GmbH Wirtschaftsprüfungsgesellschaft, together with Hildebrandt, Christine/Hildebrandt, Dirk, 2015.
PR1MUS-Examination Specialist – German Academy for Auditing, Valuation and Accounting - WP I (Module 2), Dawur GmbH, 2017.
PR1MUS-Examination Specialist – German Academy for Auditing, Valuation and Accounting - WP II (Module 3), Dawur GmbH, since 2017.
PR1MUS-Examination Specialist – German Academy for Auditing, Valuation and Accounting - WP III (Module 5), Dawur GmbH, since 2018.
Dawur-Prüfungsfachwirt – German Academy for Auditing, Valuation and Accounting - WP I (Module 2), Dawur GmbH, since 2018.
Dawur-Prüfungsfachwirt – German Academy for Auditing, Valuation and Accounting - WP II (Module 3), Dawur GmbH, since 2018.
Dawur-Prüfungsfachwirt – German Academy for Auditing, Valuation and Accounting - WP III (Module 5), Dawur GmbH, since 2018.
Dawur–Prüfungsfachwirt German Academy of Auditing, Business Valuation and Accounting – WP IV (Module 6), Dawur GmbH, since 2020.
IT-supported audit procedures, German Academy for Auditing, Business Valuation and Accounting, Dawur GmbH, together with Müller, Arne, since 2018.
Representative determination of the scope and selection of the examination, German Academy for Auditing, Business Valuation and Accounting, Dawur GmbH, since 2018.
accounting according to HGB, German Academy for Auditing, Business Valuation and Accounting, Dawur GmbH, since 2018.
Taxes in Commercial Accounting, German Academy for Auditing, Business Valuation and Accounting, Dawur GmbH, since 2018
Publications in (scientific) journals
financing problems in municipalities (Commentary article), in: Gewerbe Report, 2/2012, 48th year (2012), pp. 12-13.
Strengthening the equity base, Why German politics must do more for small businesses (Commentary), in: Gewerbe Report, 3+4/2012, 48th year (2012), pp. 16-17.
No tax increase in an election year? – That was once upon a time! (Commentary article), in: Gewerbe Report, 1/2013, 49th year (2013), pp. 18-19.
The Wealth Tax – The Wrong Way (Commentary article), in: Gewerbe Report, 2/2013, 49th year (2013), pp. 20-21.
Association efforts are worthwhile! (Commentary article), in: Gewerbe Report, 3/2013, 49th year (2013), pp. 22-23.
The assetsyours – A Commentary, Bank Intern, 16th year (2013), Supplement to No. 49/2013.
Against the Cold Progression (Commentary article), in: Gewerbe Report, 1/2014, 50th year (2014), pp. 22-23.
On the inertia of the legislator – Why an adjustment of flat rates is urgently needed (Commentary article), in: Gewerbe Report, II/2014, 50th year (2014), pp. 12-13.
Fast Close, Special issue 01/2015, simply intelligent, customer magazine of LucaNet AG, Berlin, together with Schmitz, Oliver/Krömer, Michael.
Situation report – another report, Part 1: Basics, content and examination, interview by Alfred Biel, together with Brösel, Gerrit, in: Controller Magazine, 41st year (2016), pp. 35-39.
Situation report – another report, Part 2: Principles and Perspectives, Interview by Alfred Biel, together with Brösel, Gerrit, in: Controller Magazin, 41. Jg. (2016). ), pp. 64-69.
data analyses as part of the annual financial statement audit, together with Hildebrandt, Dirk/Müller, Arne, in: WP-Praxis, 5th year (2016), pp. 154-161.
Principles of Proper Referencing, together with Hildebrandt, Dirk, in: WP-Praxis, 5th year (2016), pp. 308-312.
sphere model of accounting, together with Brösel, Gerrit/Hildebrandt, Dirk, in: The Economics Study (WISU), 46th year (2017), pp. 304-310 and p. 341.
Auditing principles – quo vadis?, together with Brösel, Gerrit, in: WP-Praxis, 7th year (2018), pp. 272-277.
Principles of proper reporting in the auditor's report, together with Brösel, Gerrit, in: DStR, 57th year (2019), pp. 1222-1228.
Accounting for disrupted long-term obligations – Revenue realization in times of the Corona crisis, together with Wasmuth, Jörg, in: DStR, 58th year (2020), pp. 1141-1146
The audit methodology in the context of the annual and consolidated financial statement audit, together with Folz, Annika Heike and Lorinser Sophie Marie, in: DStR, 59th year (2021), pp. 812-820.
Do audits and controls need to become more effective? Interview by Alfred Biel, together with Brösel, Gerrit, in: Controller Magazin, 45th year (2021), pp. 28-35.
Nomen est omen or just smoke and mirrors? “Auditor” – Framework conditions, norms, genesis, in: DStR, 60th year (2022), pp. 1062-1070.
Account models for partnerships in the context of the corporate tax option, together with Widmann, Markus/Apelganz, Viktor, in: DStR, 61. Jg. (2023), pp. 1734-1741.
Method-specific freedoms in accounting for direct commitments in the trade balance sheet, together with Widmann, Markus/Henrich, Tilmann, in: StuB, 22. Jg. (2023), pp. 641-649.
Sample sizes depending on the defined (tolerance) materiality, together with Widmann, Markus, in: WP-Praxis, 12th year (2023), pp. 284-289.
Denial or refusal of the note?, together with Widmann, Markus, in: WP-Praxis, 13th year (2024), pp. 11-17.
Impact of sustainability reporting on the auditing industry – 10 theses, together with Wasmuth, Jörg, in: WP-Praxis, 13th year (2024), pp. 78-79.
“Unusual” or “usual”, that is the question – On the disclosure of depreciation on current assets according to Section 275 Paragraph 2 No. 7 Letter b HGB, together with Widmann, Markus in: DStR, 62nd year (2024), issue 11/24, pp. 628-636.
Frequency and consequences of an internal rotation of the responsible audit partner, Results of the German audit market together with Widmann, Markus/Radaku, Florian in: International and capital market-oriented accounting (KoR), 24th year (2024), pp. 210-213.
Qualified electronic signature as signature and seal in auditing practice (Art. 25, 35 eIDAS-VO; Section 48 WPO), together with Gergen, Thomas, in: Juristische Rundschau, o. Jg. (2024), pp. 268-273.
Scaled Sustainability Reporting (Assessment), together with Pätzold, Christian, Swarowsky, Hanna and Widmann, Markus, in: Der Betrieb, 77. Jg. (2024), pp. 1221-1229.
HGB accounting of IT implementation costs for cloud solutions against the background of the EU Data Act, together with Wasmuth, Dr. Jörg, in: Betriebs Berater, issue 11/2025, pp. 619-623.
New impetus for accounting for implementation costs of cloud solutions through the “EU Data Act”, together with Brösel, Gerrit and Wasmuth, Jörg, in: StuB, 16/2025), pp. 601-603.
Reviews
Review Krommes, W., Commentary International Standards on Auditing – The Risks of Material Misstatement – The Explanation Model of ISA 315, together with Brösel, Gerrit, in: WP-Magazin, o. Jg. (2019), pp. 62-64.
Review Theile, C./Eggert, W.: Annual financial statements of small capital companies – Practical handbook for preparation and disclosure, 3rd ed., NWB-Verlag 2020, in: BBK, 67th year (2020), p. 67.
publications on the Internet
Fast Close, in: Whitepapers LucaNet Academy, October 2012, available at https://www.lucanet.com/de/ressourcen/whitepaper-e-books/, together with Schmitz, Oliver.
The risk-oriented audit approach, in: Fachnachrichten Plus, September 2014 issue, Internet publication, short article.
confirmations from third parties, in: Fachnachrichten Plus, October 2014 issue, Internet publication, short article.
assessment of insolvency (IDW ES 11), in: Fachnachrichten Plus, October 2014 issue, Internet publication, short article.
Audit of the accounting records according to § 317 I HGB, in: Fachnachrichten Plus, November 2014 issue, Internet publication, short article.
Data analysis, in: Fachnachrichten Plus, September 2015 issue, Internet publication, short article.
Appropriation of profits within the meaning of Section 268 Paragraph 1 of the German Commercial Code (HGB), in: Fachnachrichten Plus, September 2015 issue, Internet publication, short article.
The review of the dependency report, in: Fachnachrichten Plus, October 2015 issue, Internet publication, short article.
The examination of the going-concern premise, in: Fachnachrichten Plus, January 2016 issue, Internet publication, short article.
Determination of Claims in Family and Inheritance Law, in: Fachnachrichten Plus, February 2016 issue, Internet publication, short article.
Valuation of real estate in the commercial balance sheet, in: Fachnachrichten Plus, February 2016 issue, Internet publication, short article.
Basics of Software Accounting, in: Fachnachrichten Plus, March 2016 issue, Internet publication, short article.
Special Problems of Software Accounting, in: Fachnachrichten Plus, March 2016 issue, Internet publication, short article.
data analyses as part of the annual financial statement audit, in: Fachnachrichten Plus, July 2016 issue, Internet publication, short article.
Revision of P&L structure necessary due to BilRUG, in: Fachnachrichten Plus, August 2016 issue, Internet publication, short article.
compilations of collections of laws
Current Accounting and Auditing Laws, Munich – Vahlen, 2016, compiled jointly with Brösel, Gerrit/Hildebrandt, Dirk (880 pages).
presentation packages client information events
Disclosure obligations under the EHUG, Presentation package for client information events, Deubner-Verlag, Cologne, 2009, together with Böhmer, Martina/Griesel, Carmen/Klümpen-Neusel, Claudia/Köhlhoff, Jens/Mertes, Jürgen/Thonemann-Micker, Susanne.
BWA – read, understand, use optimally, Presentation package client information events Deubner-Verlag, Cologne, 2010, together with Böhmer, Martina/Griesel, Carmen/Klümpen-Neusel, Claudia/Köhlhoff, Jens/Mertes, Jürgen/Thonemann-Micker, Susanne.
Applications
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit/Hildebrandt, Dirk. Version 1.0 (02 May 2016).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit/Hildebrandt, Dirk. Version 1.0.0 (15 July 2016).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit.
update (July 15, 2018).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit.
update (15 August 2019).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit.
update (February 22, 2021).
Who becomes a WP expert?, mobile application (app) for Android devices as well as for iPhone and iPad, nwb-Verlag, Herne, together with Brösel, Gerrit.
update (January 7, 2022).
Mentioned in autobiographies and television reports
Autobiography David Zimmer: HERZBLUT – No crisis is bigger than your opportunity, Verlag Edition X GmbH & Co. KG, p. 144 f. (mentioned among other things as his tax advisor with photo).
Reportage about David Zimmer: Mister INEXIO, Saarländischer Rundfunk (participation, among other things, as its auditor and tax advisor), https://www.sr.de/sr/mediathek/vi-deo/FS_WIMS_1694.html.
"Gray" Literature
special balance sheets and supplementary balance sheets, Diploma thesis, Saarland University Saarbrücken, Saarbrücken 1998.
Scaled Annual Financial Statement Audit, Inaugural dissertation, FernUniversität in Hagen, Merzig 2015.
directory as PDF
publication list as PDF
Dr. Sven Helm
Attorney, Tax Law Specialist, Tax Advisor, International Tax Law Specialist, LL.M. (UC Davis)
Publications
The Privatization of Deutsche Lufthansa AG: Its Development in Corporate and Group Law, Peter Lang Publishing (also a dissertation) (1999)
Rights of segregation and separation in insolvency, in Andersen Freihalter Rechtsanwaltsgesellschaft (ed.) (1999)
Possibilities and limits of management exculpation, together with Andrea Combé, in ZWH (2021)
Co-author in: Gosch/Kroppen/Grotherr/Kraft, NWB Verlag, Double Taxation Agreement Commentary (online) (since 2021)
State aid for Deutsche Lufthansa AG in the light of economic regulatory law, together with Thorsten Helm, in EWS (2022)
The Federal Fiscal Court ruling of 9.8.2023 August 54 – IR 19/1 – Directives for the appropriateness test of transfer prices in the system relationship between Section 1 (8) AStG and Section 3 (2) Sentence 2024 KStG, together with Felix Holderrieth et al., in IStR (XNUMX)
More and more cases: Do transfer pricing cases belong before the tax courts? Together with Felix Holderrieth et al., in JUVE Handbook Taxes 2024 (2024)
Systemic relationship between Section 1 (1) of the Foreign Tax Act and other income correction provisions (Federal Fiscal Court ruling of 9.8.2023 August 54 – IR 19/002), in: Global Taxes, TLE-2024-2024 (XNUMX)
Transfer pricing and consolidated profit allocation in medium-sized companies, BetriebsBerater (BB) Expert Talk, February 25.02.2025, 2025, together with Dr. Markus Brem (GTP) and Kevin Brusa (XNUMX)
Lexology, Mergers & Acquisitions, Tax Chapter Germany, Corporate Transformations in Germany, Types and Tax Implications, together with Felix Holderrieth, Kevin Brusa and Verena Wildberger (2025)
New transfer pricing rules for intra-group loans in Germany, together with Kevin Brusa and Verena Wildberger, in JUVE Handbook Taxes 2025 (2025)
Dr. Tobias Nickels
Auditors
monographs
Nickels (2022): The audit of credit institutions – approaches to specifying supervisory auditing principles with orientation towards the statutory audit of annual financial statements, cf. dissertation University of Trier, Hamburg.
Articles in (scientific) journals
Widmann/Nickels/Wolz (2021): On the determination of the materiality threshold by the auditor – results of a survey of the German profession in comparison with findings from Great Britain, in: WPg, 74th year, issue 16/21, pp. 991-997
Widmann/Nickels (2022): Determination of materiality thresholds – results of a case study in the German profession, in: WP Praxis, 11th year, issue 3/22, pp. 89-95
Essays
Principles of proper preparation of long financial statements – reporting guidelines for financial statements, in: DStR, 63rd year (2025), pp. 1294-1302, together with Freichel, Christoph.
