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Prof. Dr. Christian Zwirner

Diplom-Kaufmann (MBA equivalent)

Public accountant

Tax consultant


Life motto: “Per aspera ad astra.” (after Seneca)


Prof. Dr. Christian Zwirner (b. 1975) devotes his attention primarily to fundamental issues of national and international accounting, group accounting according to HGB and IFRS as well as conversions to IFRS and business appraisals. He is the author of professional publications on national and international accounting as well as on company valuation issues. Moreover, he is the editor of collected editions and commentaries on German balance sheet law, company valuation and on international accounting for example the Systematischer Praxiskommentar BilanzrechtHandbuch Bilanzrecht and the Handbuch Unternehmensbewertung. In addition Prof. Dr. Christian Zwirner has held numerous seminars and talks on different topics in the area of accounting and company valuation and applies his expertise to his work as a member of different specialist organisations.

Prof. Dr. Christian Zwirner has been at Kleeberg since 2007.

Since 2009 Prof. Dr. Christian Zwirner has been the editor of the BC periodical since 2009, published by C.H. Beck.

In addition, he has been editor of BOARD - a journal for supervisory board members - since 2011, which is published by the Bundesanzeiger Verlag.

Prof. Dr. Christian Zwirner is a honorary professor at the University of Ulm and lecturer at other German universities and a visiting lecturer at the Bundesfinanzakademie.

To the expert discussion on BilMoG with Karl Petersen and Prof. Dr. Christian Zwirner from C.H. Beck.


Contact: christian.zwirner[at]

Publications (selection)

Lectures by this author

20/01/2020 Aktuelle Entwicklungen in der Rechnungslegung
Organizer: IDW, Venue: Frankfurt a.M.
Speakers: Karl Petersen, Prof. Dr. Christian Zwirner
» print event
23/01/2020 Bilanzierung und Steuern 2020
Speaker: Prof. Dr. Christian Zwirner
» print event
05/02/2020 Aktuelle Fragen des Bilanzsteuerrechts
Organizer: Bundesfinanzakademie, Venue: Brühl
Speaker: Prof. Dr. Christian Zwirner
» print event
Current events

Publications by this author

Zwirner/Vodermeier, Offenlegung und Ordnungsgeld - Überblick und Checklisten für den Jahresabschluss 2018, Zeitschrift für Bilanzierung, Rechnungswesen und Controlling (BC), 12/2019, S. 585-589.

Haaker/Zwirner, Kommentierung des § 274 HGB, in: Kirsch, Rechnungslegung Kommentar, Stollfuß Verlag, Bonn, 2. Edition, 1994 ff., 100. Ergänzungslieferung November 2019.

Zwirner/Hartmann, Aktuelles aus den Bereichen Unternehmensbewertung und öffentliche Unternehmen, Editorial, BOARD, 6/2019, S. 213.

Publications by this author

University teaching assignments/lectures

Winter Term 2019/2020

Internationale Rechnungslegung I“ (International Accounting I) at the University of Ulm (Prof. Dr. Kai-Uwe Marten, Head of the Institute of Accounting and Auditing)

Steuerliche Gewinnermittlung und Bewertung“ (Determining taxable income) at the LMU Munich (Prof. Dr. Deborah Schanz, Head of the Institute of Corporate Taxation)


University teaching assignments/lecture