Happy new year 2026!
c·k·s·s wishes you a happy, confident and successful New Year in 2026!
Our consultants have extensive knowledge of all areas of tax law. Each at the same times a specialist in one or more areas of tax law. In addition to the taxation of partnerships, non-profit law, corporate succession, sales tax and customs law, all areas of tax law and criminal tax law are covered at the highest professional level. The most im-portant characteristic of our consultants is the passion for what they do.
… that since its founding has specialized in tax law and related fields of law, such as corporate law and inheritance law. Our clients include medium-sized and large companies as well as private individuals and public and non-profit entities, foundations and professional associations throughout Germany and beyond, whom we advise from our offices in Cologne and Munich.
As allaround counsel we command a broad technical knowledge of all relevant issues and proven expertise which we bring to bear as specialists in offering high quality advisory and support services.
Tax and tax law problems are diverse and can arise in all areas of life. Against this background, we develop legally secure solutions and concepts for you in the structuring practice through which later conflicts can be avoided. If it is already too late for that, we will assert your interests in a dispute with the opposing party (tax office, public prosecutor’s office, private individuals) in defense advice.
You can always rely on our comprehensive expertise and responsible support for your mandate.


A large number of our consultants are active in giving lectures and conducting seminars. These are regularly aimed at tax consultants, other professional colleagues working in the field of tax law, and clients and cover the entire range of tax law.
Since Covid, the Arbeitskreis für Steuerrecht GmbH (kösdi) (The Working Group for Tax Law, GmbH) also offers events in hybrid form (presence and/or via video live stream). Thus, you can decide for yourself where and in which manner you want to follow the speakers.
Welcome to Steuerrecht (Tax Law) à la Carte, the podcast of the law firm c·k·s·s.
This podcast is about case law, new specialist publications and the latest news from the field of tax law. Prepared and presented by the law firm c·k·s·s for specialists and interested listeners.
The podcast is always freshly prepared with the latest information that you need in your daily work, broadcast from the office location of the kösdi-Haus in Cologne.
… that since its founding has specialized in tax law and related fields of law, such as corporate law and inheritance law. Our clients include medium-sized and large companies as well as private individuals and public and non-profit entities, foundations and professional associations throughout Germany and beyond, whom we advise from our Cologne office.
As allaround counsel we command a broad technical knowledge of all relevant issues and proven expertise which we bring to bear as specialists in offering high quality advisory and support services.
Tax and tax law problems are diverse and can arise in all areas of life. Against this background, we develop legally secure solutions and concepts for you in the structuring practice through which later conflicts can be avoided. If it is already too late for that, we will assert your interests in a dispute with the opposing party (tax office, public prosecutor’s office, private individuals) in defense advice.
You can always rely on our comprehensive expertise and responsible support for your mandate.


A large number of our consultants are active in giving lectures and conducting seminars. These are regularly aimed at tax consultants, other professional colleagues working in the field of tax law, and clients and cover the entire range of tax law.
Since Covid, the Arbeitskreis für Steuerrecht GmbH (kösdi) (The Working Group for Tax Law, GmbH) also offers events in hybrid form (presence and/or via video live stream). Thus, you can decide for yourself where and in which manner you want to follow the speakers.
Welcome to Steuerrecht (Tax Law) à la Carte, the podcast of the law firm c·k·s·s.
This podcast is about case law, new specialist publications and the latest news from the field of tax law. Prepared and presented by the law firm c·k·s·s for specialists and interested listeners.
The podcast is always freshly prepared with the latest information that you need in your daily work, broadcast from the office location of the kösdi-Haus in Cologne.
Aachener Straße 1005
50858 Köln
phone: +49 (0) 221 50067-0
fax: +49 (0) 221 50067-185

Paul-Heyse-Str. 28
80336 München
phone: +49 (0) 89 4522425-0
fax: +49 (0) 89 4522425-11

Aachener Straße 1005
50858 Köln
phone: +49 (0) 221 50067-0
fax: +49 (0) 221 50067-185

Paul-Heyse-Str. 28
80336 München
phone: +49 (0) 89 4522425-0
fax: +49 (0) 89 4522425-11

c·k·s·s wishes you a happy, confident and successful New Year in 2026!
The year 2025 is coming to an end. It is time to take a moment and say thank you – for your trust, the cooperation and communication over the past year.
Die Vorschrift des § 8 Einkommensteuer-Durchführungsverordnung regelt, unter welchen Voraussetzungen eigenbetrieblich genutzte Grundstücke nicht als Betriebsvermögen behandelt werden müssen. Hier wird gerade diskutiert, ob die Regelung an die fortgeschrittene Wertentwicklung angepasst werden soll.
Der Steuergesetzgeber ist schwer in Aktion getreten. Zwar fehlt ein großes Reformwerk, doch werden dem bereits verkündeten Gesetz für ein steuerliches Investitionssofortprogramm zur Stärkung des Wirtschaftsstandorts Deutschland zahlreiche weitere Gesetze folgen.
Durch zahlreiche Apps ist es heute einfacher denn je, Geld gewinnbringend anzulegen – häufig auch im Ausland, ohne dass dies unmittelbar auffällt. Genau hier entstehen steuerliche Fragestellungen, die in der Praxis oft unterschätzt werden.
Die Tagespauschale und das Arbeitszimmer sind in Zeiten des Homeoffice für viele Steuerpflichtige von erheblicher praktischer Bedeutung. Gerade bei der Abgrenzung und Anwendung der geltenden Regelungen ergeben sich jedoch immer wieder Zweifelsfragen.
Don’t miss any news, court decisions and changes in tax law. Benefit from information from our speakers and stay informed for upcoming events.
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