https://www.kleeberg.de/en/team/christina-inioutis/
https://www.kleeberg.de/en/team/patrick-reinhardt/
https://www.kleeberg.de/en/team/antonie-drexler/
https://www.kleeberg.de/en/team/laura-hertwig/
https://www.kleeberg.de/en/team/monika-buhring/
https://www.kleeberg.de/en/team/dmitriy-levitskiy/
https://www.kleeberg.de/en/team/christine-schrodl/
https://www.kleeberg.de/team/maria-andrea-wekerle/
https://www.kleeberg.de/en/team/laura-zwirner/
https://www.kleeberg.de/en/team/andreas-kuhn-2/
https://www.kleeberg.de/en/team/julian-philipp/
https://www.kleeberg.de/en/team/carina-boegner/
https://www.kleeberg.de/en/team/ann-katrin-schad/
https://www.kleeberg.de/en/team/katharina-frank/
https://www.kleeberg.de/en/team/carola-springfeld/
https://www.kleeberg.de/en/team/julian-liebmann/
https://www.kleeberg.de/en/team/nils-klaube/
https://www.kleeberg.de/en/team/alexander-weyer/
https://www.kleeberg.de/en/team/anna-guenther/
https://www.kleeberg.de/en/team/sebastian-schoffel/
https://www.kleeberg.de/en/team/alexander-gressierer/
https://www.kleeberg.de/en/team/lisa-spirkl/
https://www.kleeberg.de/en/team/arzum-esterhammer/
https://www.kleeberg.de/en/team/karolin-bihler/
https://www.kleeberg.de/en/team/tim-zumbach/
https://www.kleeberg.de/en/team/amelie-merath/
https://www.kleeberg.de/en/team/aylin-oezcan/
https://www.kleeberg.de/en/team/annika-ruettgers/
https://www.kleeberg.de/en/team/volker-blau/
https://www.kleeberg.de/en/team/kathrin-hamann/
https://www.kleeberg.de/en/team/angela-popp/
https://www.kleeberg.de/en/team/sebastian-sieber/
https://www.kleeberg.de/en/team/stefan-reutin/
https://www.kleeberg.de/en/team/jacqueline-goldberg/
https://www.kleeberg.de/en/team/stefan-latteyer/
https://www.kleeberg.de/en/team/lorenz-neu/
https://www.kleeberg.de/en/team/frank-straser/
https://www.kleeberg.de/en/team/jasmin-morz/
https://www.kleeberg.de/en/team/karl-nagengast/
https://www.kleeberg.de/en/team/katharina-monius/
https://www.kleeberg.de/en/team/joana-maria-ordinas-ordinas/
https://www.kleeberg.de/en/team/sanja-mitrovic/
https://www.kleeberg.de/en/team/karl-petersen/
https://www.kleeberg.de/en/team/katharina-julia-missio/
https://www.kleeberg.de/en/team/hermann-plankensteiner/
https://www.kleeberg.de/en/team/ronald-mayer/
https://www.kleeberg.de/en/team/stefan-prechtl/
https://www.kleeberg.de/en/team/lars-ludemann/
https://www.kleeberg.de/en/team/sabine-lentz/
https://www.kleeberg.de/en/team/katharina-lauschke/
https://www.kleeberg.de/en/team/daniel-lauschke/
https://www.kleeberg.de/en/team/philipp-rinke/
https://www.kleeberg.de/en/team/kai-peter-kunkele/
https://www.kleeberg.de/en/team/alexander-kruger/
https://www.kleeberg.de/en/team/hans-martin-sandleben/
https://www.kleeberg.de/en/team/beate-konig/
https://www.kleeberg.de/en/team/andreas-knatz/
https://www.kleeberg.de/en/team/christian-klose/
https://www.kleeberg.de/en/team/reinhard-schmid/
https://www.kleeberg.de/en/team/jurgen-schmidt/
https://www.kleeberg.de/en/team/thea-schopf/
https://www.kleeberg.de/en/team/steffen-sieber/
https://www.kleeberg.de/en/team/sandra-inioutis/
https://www.kleeberg.de/en/team/martina-strobel/
https://www.kleeberg.de/en/team/michael-h-thiel/
https://www.kleeberg.de/en/team/michael-vodermeier/
https://www.kleeberg.de/en/team/robert-hortnagl/
https://www.kleeberg.de/en/team/monika-walke/
https://www.kleeberg.de/en/team/erwin-herzing/
https://www.kleeberg.de/en/team/martina-hermes/
https://www.kleeberg.de/en/team/stephanie-gruber-jorg/
https://www.kleeberg.de/en/team/thomas-gottler/
https://www.kleeberg.de/en/team/kristin-fichter/
https://www.kleeberg.de/en/team/juliana-engesser/
https://www.kleeberg.de/en/team/tobias-ehrich/
https://www.kleeberg.de/en/team/gerhard-de-la-paix/
https://www.kleeberg.de/en/team/markus-wittmann/
https://www.kleeberg.de/en/team/julia-busch/
https://www.kleeberg.de/en/team/corinna-boecker/
https://www.kleeberg.de/en/team/christoph-bode/
https://www.kleeberg.de/en/team/christian-binder/
https://www.kleeberg.de/en/team/frank-behrenz/
https://www.kleeberg.de/en/team/hannes-zieglmaier/
https://www.kleeberg.de/en/team/christian-zwirner/
https://www.kleeberg.de/en/team/dirk-baum/

If you would like to arrange an appointment or receive further information about our firm, or if you have any questions, comments or suggestions for improvement, please do not hesitate to contact us. We look forward to hearing from you!

Dr. Kleeberg & Partner Gmbh
Audit & Accountancy Company
Tax Advisory Company

Augustenstraße 10
80333 Munich
Germany

Phone +49(0)89-55983-0
Fax +49(0)89-55983-280

E-Mail 

Your way to our office:
Arrival (Google Maps)

If you arrive by car, reserved parking spaces are available in our underground car park.

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Advisory Audit Sustainability Tax Valuation

Prof. Dr. Christian Zwirner

Partner | Public Accountant | Certified Tax Consultant

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Prof. Dr. Christian Zwirner focuses on fundamental issues of national and international accounting, group accounting according to the German Commercial Code (HGB) and IFRS as well as transitions to IFRS and business valuations. He is the author of regular professional publications on national and international accounting and on issues relating to business valuations. He is also the editor of collective works and commentaries on German accounting law, business valuations and international accounting. In addition, Prof. Dr. Christian Zwirner holds numerous seminars and lectures on various topics in the field of accounting and business valuations. He also draws on his expertise in his capacity as a member of various professional bodies.

In addition to auditing the financial statements of small and medium-sized companies and corporate groups, Prof. Dr. Christian Zwirner brings his expertise to bear in the field of business valuations and transaction consulting. He also is of assistance to his clients in all business management issues and in the context of disputes or legal proceedings and advises on all issues relating to sustainability reporting. His profile is complemented by the support he provides in complex tax issues and during tax audits.

Prof. Dr. Christian Zwirner is appreciated by his clients for his in-depth expertise, his clear recommendations for action and his highly professional and respectful approach.

Key topics:

  • Auditing annual and consolidated financial statements according to HGB and conducting special audits under stock corporation law
  • National and international (group) accounting
  • Changing accounts over to IFRS and conducting special projects
  • Providing ongoing tax advice and assistance in external tax audits
  • Fundamental issues of accounting law and tax accounting law
  • Business valuations and transaction consulting
  • Advice in connection with issues concerning compliance, risk management, the internal control system and internal audit
  • Preparation and audit of sustainability reports

Languages:

  • German
  • English

Teaching:

  • Honorary professor at the University of Ulm (since 2015)
  • Lecturer at the LMU Munich (since 2012)
  • Lecturer at the University of Regensburg (since 2009)
  • Lecturer at the Federal Academy of Finance (since 2010)
  • Lectures and teaching assignments at other German universities

 Memberships:

  • Munich Chamber of Tax Consultants
  • Chamber of Public Accountants
  • IDW – Institute of Certified Public Accountants
  • Member of the IDW working group for HGB accounting
  • Member of the IDW’s Expert Committee on Corporate Reporting

Lecturing activities:

  • Speaker for the IDW
  • Lecturer at the Federal Academy of Finance
  • Various lectures and events in the fields of accounting, business valuations and (tax) accounting law

Authorship and publications (selection):

  • Handbuch Unternehmensbewertung, 3nd edition, 2023
  • Rückstellungen in der Bilanzierungspraxis, 4th edition, 2021
  • Systematischer Praxiskommentar Bilanzrecht, 4th edition, 2020
  • Handbuch Bilanzrecht, 2nd edition, 2018
  • Bilanzierung bei Personengesellschaften, 3nd edition, 2023

Editorship:

  • Publisher of the journal NWB Nachhaltigkeit und Reporting (NaRp)
  • Co-editor of BOARD – Journal for Supervisory Boards
  • Editor of the accounting and controlling journal “Zeitschrift für Bilanzierung, Rechnungswesen und Controlling” (BC)

Publications:

  • Numerous publications in professional journals, commentaries and editorials, especially on issues relating to the areas of accounting, auditing of financial statements, (tax) accounting law and business valuations
  • “10 (personal) questions to …” (from: IRZ 9/2022, published with kind permission of the editors) IRZ 9/2022 – Blitzlicht Prof. Zwirner
Aktuelle Entwicklungen in der ReLe/Bilanzsteuerrecht/ UnternehmensbewertungAktuelle Entwicklungen in der RechnungslegungAktuelle Entwicklungen in der RechnungslegungAll events
  • At Kleeberg since 2007
  • Sustainability-AuditorIDW  in 2024
  • Honorary professor since 2015
  • Admitted to practice as a public accountant in 2010
  • Admitted to practice as a tax consultant in 2009
  • Doctorate in 2007
  • Studied Economics at the University of Saarland, Saarbrücken

News by Christian Zwirner
All News

Tax Advisory
07.08.2026

Dauerverluste und steuerliches Einlagekonto bei Betrieben gewerblicher Art

Der BFH hat mit seinem Urteil vom 20.01.2026 die Anforderungen an die Bescheinigung nach § 27 Abs. 3 KStG bei Betrieben gewerblicher Art präzisiert. Im...
to the news
Audit Advisory
07.08.2026

ISA 570 (Revised 2024): Erweiterte Prüfungspflichten und neue Berichtsanforderungen zur Fortführung der Geschäftstätigkeit

Das IDW hat ISA 570 (Revised 2024) „Fortführung der Geschäftstätigkeit” veröffentlicht, der IDW PS 270 n. F. ersetzt. Zentrale Neuerungen: Der Betrachtungszeitraum beginnt künftig...
to the news
Audit Advisory
05.08.2026

DAV-Ergebnisbericht: HEUBECK-Richttafeln 2018 G bleiben vorerst „Best Estimate“ für Pensionsbewertungen

Die DAV legt mit ihrem aktuellen Ergebnisbericht ein Monitoring der HEUBECK-Richttafeln 2018 G für den Zeitraum 2016 bis 2024 vor. Fazit: Die RT 2018 G...
to the news

Blog posts by Christian Zwirner
All Blog posts

Audit Advisory
07.08.2026

Financial Covenants nach IFRS

IFRS 18 bringt eine der größten Umstellungen in der IFRS-Rechnungslegung seit mehr als 20 Jahren – mit unmittelbaren Folgen für Financial Covenants und Kreditverträge. Neufassung...
to the news
Advisory Valuation
07.08.2026

Finale Fassung des neuen IDW S 1 i. d. F. 2026 veröffentlicht

Der Fachausschuss für Unternehmensbewertung und Betriebswirtschaft (FAUB) hat im April die finale Fassung des neuen IDW S 1 i. d. F. 2026 veröffentlicht, welche den...
to the news
Advisory Sustainability
07.08.2026

Finalisierung der überarbeiteten ESRS 2026 und des Standards zur freiwilligen Berichterstattung (VS) auf der Zielgeraden

Mit den am 03.07.2026 verabschiedeten zwei Delegierten Verordnungen zu den überarbeiteten ESRS und dem neuen Voluntary Standard (VS) setzt die Europäische Kommission die Ziele der...
to the news

Publications by Christian Zwirner
All publications

Iran-Krieg und dessen Nachwehen – Bewertungsaspekte und Planungsrechnung, Teil 2: Auswirkungen des jüngsten Iran-Kriegs für Planungsrechnungen

Authors: Zwirner Schöffel
Zeitschrift für Bilanzierung, Rechnungswesen und Controlling (BC), 7/2026, S. 330-334

Niedriger gemeiner Wert: Hohe Anforderungen an das Sachverständigengutachten, FG Berlin-Brandenburg Urt. v. 8.10.2025 – 3 K 3093/24

Authors: Zwirner
Zeitschrift für Bilanzierung, Rechnungswesen und Controlling (BC), 7/2026, S. 302-303

Finale Fassung des IDW S 17 zur Angemessenheit börsenkursbasierter Kompensationen veröffentlicht

Authors: Zwirner Schöffel
DER KONZERN, 6/2026, S. 260