https://www.kleeberg.de/en/team/catia-dias/
https://www.kleeberg.de/en/team/natalie-heier/
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 

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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
Internationale Rechnungslegung IInternationale Rechnungslegung IInternationale Rechnungslegung IAll 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
23.10.2026

Verdeckte Gewinnausschüttung: Anscheinsbeweis für die Privatnutzung eines betrieblichen Pkw durch den Gesellschafter-Geschäftsführer

Der BFH konkretisiert in seinem Beschluss vom 17.12.2025 den Anscheinsbeweis bei der Privatnutzung betrieblicher Pkw durch Gesellschafter-Geschäftsführer. Ein vertragliches Privatnutzungsverbot allein genügt nicht, um eine verdeckte...
to the news
Tax Audit
23.10.2026

Kopplungsgeschäfte bei Investmentfonds: BMF hält an Aktiengewinnberechnung fest

Der BFH hat entschieden, dass Gewinne und Verluste aus gekoppelten Options- und Termingeschäften nicht in die Ermittlung der ausschüttbaren Veräußerungsgewinne aus Aktien auf Fondsebene einzubeziehen...
to the news
Tax
23.10.2026

Sachbezugswerte 2027: Bundesrat stimmt höheren Werten für Unterkunft und Verpflegung zu

Der Bundesrat hat der Siebzehnten Verordnung zur Änderung der Sozialversicherungsentgeltverordnung zugestimmt. Ab 1. Januar 2027 steigt der Monatswert für freie Unterkunft von 285,00 EUR auf 289,00 EUR, für Verpflegung von 345,00 EUR auf 355,00 EUR....
to the news

Blog posts by Christian Zwirner
All Blog posts

Advisory Sustainability
22.09.2026

Die neue EU-Verpackungsverordnung gilt: Pflichten und Fristen bis zum Jahr 2040

Mit der Verordnung (EU) 2025/40 vom 19.12.2024 hat die Europäische Union das Verpackungsrecht grundlegend neu geregelt. Anders als bei einer Richtlinie gilt die Verordnung unmittelbar, d. h. ohne nationale Umsetzungserfordernis...
to the news
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

Publications by Christian Zwirner
All publications

Änderungen an IAS 28 zur Anwendbarkeit der Fair Value-Option

Authors: Busch Zwirner
Zeitschrift für Internationale Rechnungslegung (IRZ), 9/2026, S. 341-343

Neues zur Durchführung von Unternehmensbewertungen, Zur finalen Fassung des neuen IDW S 1 i.d.F. 2026 – Neuregelungen und Auswirkungen auf die Praxis (Teil 1)

Authors: Zwirner Schöffel
Zeitschrift für Bilanzierung, Rechnungswesen und Controlling (BC), 9/2026, S. 422-425

Leser fragen – Experten antworten, Standardkosten im Controlling und in der Rechnungslegung (Teil 2)

Authors: Zwirner Rieg
Zeitschrift für Bilanzierung, Rechnungswesen und Controlling (BC), 9/2026, S. 410-414