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/martin-neumayer/
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/magdalena-wimmer-2/
https://www.kleeberg.de/en/team/paul-grimm/
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/bettina-wegener/
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/
https://www.kleeberg.de/en/team/teresa-ammer/

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
Aktuelles zum JahresendeRückstellungenInternationale 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

Advisory Valuation
17.04.2025

EZB senkt erneut Leitzinsen – um 0,25 Basispunkte

Aufgrund der massiv gestiegenen Inflationsraten im Zuge des Ukraine-Kriegs hat die EZB zwischen Juli 2022 und Oktober 2023 zehnmal in Folge eine Anhebung der Leitzinsen bis auf...
to the news
Tax
17.04.2025

Freiberufliche Einkünfte bei kaufmännischer Führung durch einen Berufsträger (BFH)

Der BFH hat mit Urteil vom 04.02.2025 (VIII R 4/22) entschieden, dass ein als Zahnarzt zugelassener Mitunternehmer im Rahmen eines Zusammenschlusses von Berufsträgern auch dann freiberufliche Einkünfte...
to the news
Advisory Sustainability
17.04.2025

„Stop-the-Clock“-Richtlinie im EU-Amtsblatt veröffentlich

Mit der Veröffentlichung der „Stop-the-Clock“-Richtlinie zur Änderung der CSRD im EU-Amtsblatt am 16.04.2025 ist die befristete Verschiebung der Anwendungspflichten nach CSRD und CSDDD offiziell. Große...
to the news

Blog posts by Christian Zwirner
All Blog posts

Audit Advisory
02.04.2025

Rechtsprechungsreport Offenlegung 2023/2024

Auch in den Jahren 2023 und 2024 war die Offenlegung i. S. d. der §§ 325 ff. HGB häufig Gegenstand gerichtlicher Auseinandersetzungen. Durch Auswertung der Rechtsprechung zur Offenlegung aus den...
to the news
Tax Advisory Valuation
02.04.2025

Unternehmensbewertung bei Funktionsverlagerungen nach § 1 Abs. 3b AStG

Die Verlagerung von Funktionen aus dem Inland in das Ausland unterliegt der Besteuerung durch das Außensteuergesetz (AStG). Der Wert der übergehenden Funktionen ist im Sinne...
to the news
Advisory Sustainability
02.04.2025

Omnibus-Paket der EU vom 26.02.2025

Die Europäische Kommission hat am 26.02.2025 das erste sog. Omnibus-Paket zur Bürokratieentlastung von Unternehmen vorgestellt. Im Fokus stehen gezielte Anpassungen verschiedener regulatorischer Anforderungen, insbesondere im...
to the news

Publications by Christian Zwirner
All publications

ED/2024/7 – vorgeschlagene Ergänzungen des IASB zur Equity-Methode

Authors: Busch Zwirner
Zeitschrift für Internationale Rechnungslegung (IRZ), 4/2025, S. 148-150

EU-Kommission plant Änderungen an der Nachhaltigkeitsberichterstattung, Veröffentlichung des ersten Omnibus-Pakets mit weitreichenden Anpassungen

Authors: Zwirner Boecker
Zeitschrift für Bilanzierung, Rechnungswesen und Controlling (BC), 3/2025, S. 96-97

Nachhaltigkeitsberichterstattung | Verabschiedung des DRSC AH 5 zu DRS 20

Authors: Zwirner Busch
NWB Nachhaltigkeit und Reporting NaRp, 4/2025, S. 127