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/hannes-blum/
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/meltem-minkan/
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/nepomuk-graf-von-hundt-zu-lautterbach/
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/birgit-hofmann/
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
Internationale Rechnungslegung IIInternationale Rechnungslegung IIInternationale Rechnungslegung IIAll 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
06.11.2025

Keine Gewerbesteuerfreiheit für GmbH trotz Unterrichtstätigkeit

Mit Urteil vom 15.05.2025 (Az. V R 33/23) hat der BFH entschieden: Eine GmbH, die über ihren alleinigen Gesellschafter-Geschäftsführer als Dozent an einem Fortbildungsinstitut Unterricht erteilt, ist keine...
to the news
Tax
06.11.2025

Steueränderungsgesetz 2025: Bundesregierung reagiert auf Kritik des Bundesrats

Die Bundesregierung lehnt im Rahmen des Steueränderungsgesetzes 2025 den vom Bundesrat geforderten finanziellen Ausgleich für Länder und Kommunen ab, die durch steuerliche Entlastungen Mindereinnahmen befürchten....
to the news
Advisory Valuation
03.11.2025

Basiszinssatz nach IDW S 1 bleibt zum 01.11.2025 gerundet bei 3,25 %

Der Basiszinssatz nach IDW S 1 liegt zum 01.11.2025 zum zweiten Mal in Folge bei gerundet 3,25 %. Vor dem Zinsanstieg auf 3,25 % im Oktober 2025 wurde ein Wert...
to the news

Blog posts by Christian Zwirner
All Blog posts

Advisory Sustainability
06.08.2025

EU-Entwaldungsverordnung (EUDR): Neue Sorgfaltspflichten für Unternehmen

Mit der EU-Entwaldungsverordnung (EUDR) gelten ab 2025 verbindliche Sorgfaltspflichten für Unternehmen, die bestimmte Rohstoffe wie Holz, Kaffee, Soja, Rind, Kakao, Palmöl oder Kautschuk sowie daraus...
to the news
Advisory
28.07.2025

Auswirkungen geopolitischer Unsicherheiten und Risiken auf die Bilanzierung und Bewertung nach HGB

Die aktuelle Bilanzierung und Bewertung stehen unter dem Einfluss geopolitischer Unsicherheiten. Ausgelöst insbesondere durch den seit Jahren andauernden Ukrainekrieg, den Krieg im Nahen Osten und...
to the news
Audit Advisory Valuation
28.07.2025

Unternehmensbewertung auf Basis von Börsenkursen: Entwurf zu IDW ES 17

Der Fachausschuss für Unternehmensbewertung und Betriebswirtschaft (FAUB) des IDW veröffentlichte am 28. Mai 2025 den „Entwurf eines IDW Standards zur Beurteilung der Angemessenheit börsenkursbasierter Kompensationen“....
to the news

Publications by Christian Zwirner
All publications

ESG: Wettbewerbsvorteil Nachhaltigkeitsberichterstattung, Warum der neue Standard einen echten Mehrwert für mittelständische Unternehmen bietet

Authors: Zwirner
JUVE Handbuch Steuern 2025, 2025, S. 131-132

Bedeutung und Plausibilisierung der Planungsrechnung, Die Unternehmensplanung unter Berücksichtigung des IDW Praxishinweises 2/2017, des IDW ES 1 n.F. sowie der Rechtsprechung

Authors: Zwirner Schöffel
BOARD, 5/2025, S. 171-177

Aktuelles aus den Bereichen Unternehmensbewertung und -planung und Anforderungen an die Aufsichtsratstätigkeit in Zeiten großer Unsicherheit, Editorial

Authors: Zwirner
BOARD, 5/2025, S. 169