https://www.kleeberg.de/en/team/xiuyun-sun/
https://www.kleeberg.de/en/team/monika-buhring/
https://www.kleeberg.de/en/team/mioara-petre/
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/alina-appelt/
https://www.kleeberg.de/en/team/carola-springfeld/
https://www.kleeberg.de/en/team/andreas-ertl/
https://www.kleeberg.de/en/team/julian-liebmann/
https://www.kleeberg.de/en/team/nils-klaube/
https://www.kleeberg.de/en/team/mario-karstens/
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/dieter-mann/
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/anna-maria-scheidl-klose/
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 

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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
Mandantenveranstaltung Kleeberg Update 2026/2027: Tax, Audit, Advisory, Legal, Valuation, SustainabilityPrüfung von NachhaltigkeitsberichtenAktuelle Fragen des BilanzsteuerrechtsAll 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 Corona
13.02.2026

BFH: Rückzahlung der Corona-Soforthilfe ist kein rückwirkendes Ereignis

In seinem aktuellen Urteil (BFH, Urteil vom 16.12.2025 – VIII R 4/25) stellt der Bundesfinanzhof klar: Eine nachträgliche Rückzahlung der Corona-Soforthilfe führt nicht zu einer rückwirkenden Änderung der Besteuerung....
to the news
Tax Advisory
10.02.2026

BFH-Urteil: Besteuerung der laufenden Einnahmen aus einer Mitarbeiterbeteiligung

Der BFH hatte mit Urteil vom 21.10.2025 (VIII R 13/23) zu klären, ob laufende Vergütungen aus einer typisch stillen Beteiligung eines Arbeitnehmers am Arbeitgeber als...
to the news
Audit Advisory
09.02.2026

IDW ordnet BaFin-Auffassung zur Prognoseberichterstattung ein

Der Fachausschuss Unternehmensberichterstattung (FAB) des IDW hat zur Auffassung der BaFin zur Prognoseberichterstattung im (Konzern-)Lagebericht Stellung genommen. Er stellt klar, dass sich die Prognoseberichterstattung weiterhin auf die...
to the news

Blog posts by Christian Zwirner
All Blog posts

Audit Advisory
04.12.2025

IDW RS FAB 41: Auswirkungen des Formwechsels auf den handelsrechtlichen Jahresabschluss

Mit dem Gesetz zur Umsetzung der Umwandlungsrichtlinie (UmRUG) wurde erstmals ein allgemeiner Rechtsrahmen für grenzüberschreitende Umwandlungen in das deutsche Umwandlungsrecht eingeführt. In der Folge überarbeitete...
to the news
Advisory Valuation
04.12.2025

Ertragswert und Liquidationswert in der Unternehmensbewertung – Bedeutung, Anwendung und rechtliche Einordnung

Der FAUB des IDW legte im November 2024 den Entwurf einer Neufassung des Standards IDW S 1 vor (IDW ES 1 n.F.). Darin setzt sich der FAUB unter anderem mit der...
to the news
Advisory Sustainability
04.12.2025

Die EU-Entwaldungsverordnung (EUDR) steht vor der Tür

Die sog. EU-Entwaldungsverordnung (EUDR) verpflichtet Unternehmen, ausgewählte Rohstoffe und Produkte nur noch entwaldungsfrei in der EU bereitzustellen – belegt durch eine Sorgfaltserklärung in einem EU-System. Dabei...
to the news

Publications by Christian Zwirner
All publications

Rechenwerke (Kapitalflussrechnung, Eigenkapitalspiegel, Segmentberichterstattung)

Authors: Zwirner Vodermeier
in: Pelka/Petersen, Beck'sches Steuerberater-Handbuch 2025/2026, Verlag C. H. Beck, München, 20. Auflage, 2026, S. 408-410

ABC der Buchführung, Bilanzierung und Bewertung

Authors: Zwirner Schmeer
in: Pelka/Petersen, Beck'sches Steuerberater-Handbuch 2025/2026, Verlag C. H. Beck, München, 20. Auflage, 2026, S. 1-116

Immaterielle Vermögensgegenstände

Authors: Zwirner Vodermeier Schmeer
in: Pelka/Petersen, Beck'sches Steuerberater-Handbuch 2025/2026, Verlag C. H. Beck, München, 20. Auflage, 2026, S. 143-151