{"id":1160,"date":"2025-07-16T14:27:17","date_gmt":"2025-07-16T12:27:17","guid":{"rendered":"https:\/\/www.ghm-partners.de\/?page_id=1160"},"modified":"2025-07-31T17:26:07","modified_gmt":"2025-07-31T15:26:07","slug":"publications","status":"publish","type":"page","link":"https:\/\/www.ghm-partners.de\/en\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-custom-z-index\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-z-index:0;--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-margin-top:0px;--awb-background-color:var(--awb-color5);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1185.6px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"596\" height=\"100\" alt=\"Steuerberatungsgesellschaft\" title=\"GHM GmbH Steuerberatungsgesellschaft\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/zitate_klein_en.png\" class=\"img-responsive wp-image-1026\" srcset=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/zitate_klein_en-200x34.png 200w, https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/zitate_klein_en-400x67.png 400w, https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/zitate_klein_en.png 596w\" sizes=\"(max-width: 640px) 100vw, 596px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div id=\"leistungen\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--link_color: var(--awb-color5);--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:20px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1185.6px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 awb-sticky awb-sticky-medium awb-sticky-large fusion_builder_column_1_5 1_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:20%;--awb-margin-top-large:0px;--awb-spacing-right-large:9.6%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:9.6%;--awb-width-medium:25%;--awb-order-medium:1;--awb-spacing-right-medium:7.68%;--awb-spacing-left-medium:7.68%;--awb-width-small:100%;--awb-order-small:1;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-shrink-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color5);--awb-sep-color:var(--awb-color5);--awb-font-size:1em;\"><h4 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">We are distinguished<br \/>\n(accolades):<\/h4><\/div><div class=\"fusion-title title fusion-title-2 fusion-title-center fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color5);--awb-sep-color:var(--awb-color5);--awb-font-size:1em;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:var(--awb-color5);\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h4 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">2025 \/ 2026<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:var(--awb-color5);\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-shrink-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"124\" title=\"TOP-Steuerberater-2025\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/TOP-Steuerberater-2025.png\" alt class=\"img-responsive wp-image-907\"\/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-shrink-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"120\" alt=\"TOP-Steuerbanzlei Focus Business 2026\" title=\"TOP-Steuerbanzlei Focus Business 2026\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerberater-Focus-2026-gb.png\" class=\"img-responsive wp-image-1543\"\/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-shrink-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"133\" alt=\"Best Tax Accounting Firm in Germany - GHM GmbH Steuerberatung, Handelsblatt Online 2026\" title=\"Best Tax Accounting Firm in Germany &#8211; GHM GmbH Steuerberatung, Handelsblatt Online 2026\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerkanzlei-handelsblatt-2026-gb.gif\" class=\"img-responsive wp-image-1541\"\/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-shrink-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"120\" alt=\"Top Tax Accounting Firm in Germany 2025 - GHM GmbH Steuerberatung, FOCUS BUSINESS\" title=\"Top Tax Accounting Firm in Germany 2025 &#8211; GHM GmbH Steuerberatung, FOCUS BUSINESS\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerberater-Focus-2025-gb.png\" class=\"img-responsive wp-image-1063\"\/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-shrink-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"133\" alt=\"Best Tax Accounting Firm in Germany 2025 - GHM GmbH Steuerberatung, Handelsblatt Online\" title=\"Best Tax Accounting Firm in Germany 2025 &#8211; GHM GmbH Steuerberatung, Handelsblatt Online\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerkanzlei-handelsblatt-2025-gb.gif\" class=\"img-responsive wp-image-1065\"\/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-shrink-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"90\" alt=\"Top Tax Accounting Firm in Germany 2025 - GHM GmbH Steuerberatung, Capital 12\/2024\" title=\"Top Tax Accounting Firm in Germany 2025 &#8211; GHM GmbH Steuerberatung, Capital 12\/2024\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerbanzlei-Capital-2025-gb.png\" class=\"img-responsive wp-image-1067\"\/><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-shrink-medium:1;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-title-center fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color5);--awb-sep-color:var(--awb-color5);--awb-font-size:1em;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:var(--awb-color5);\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h4 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">More accolades<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:var(--awb-color5);\"><\/div><\/div><\/div><div class=\"fusion-image-carousel fusion-image-carousel-auto fusion-image-carousel-1\"><div data-marquee-direction=\"left\" class=\"awb-carousel awb-swiper awb-swiper-carousel awb-carousel--marquee awb-swiper-dots-position-bottom\" data-layout=\"marquee\" data-autoplay=\"yes\" data-autoplayspeed=\"2500\" data-autoplaypause=\"no\" data-columns=\"1.0\" data-columnsmedium=\"1\" data-columnssmall=\"1\" data-itemmargin=\"14\" data-itemwidth=\"180\" data-touchscroll=\"no\" data-freemode=\"no\" data-imagesize=\"auto\" data-scrollitems=\"1\" data-centeredslides=\"no\" data-rotationangle=\"50\" data-depth=\"100\" data-speed=\"3500\" data-shadow=\"no\" data-pagination=\"bullets\" style=\"--awb-columns:1.0;--awb-column-spacing:14px;--awb-dots-align:center;\"><div class=\"swiper-wrapper awb-image-carousel-wrapper fusion-flex-align-items-stretch\"><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" src=\"\" alt=\"\"\/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"124\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/TOP-Steuerberater-Siegel-2023.png\" class=\"attachment-full size-full\" alt=\"\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"124\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/TOP-Steuerberater-Siegel-2022.png\" class=\"attachment-full size-full\" alt=\"\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"124\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/TOP-Steuerberater-Siegel-2020.png\" class=\"attachment-full size-full\" alt=\"\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"124\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/TOP-Steuerberater-Siegel-2021.png\" class=\"attachment-full size-full\" alt=\"\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"125\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/TOP-Steuerberater-Button-2019-4.png\" class=\"attachment-full size-full\" alt=\"\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"133\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerkanzlei-handelsblatt-2024-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2024 - GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"120\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerberater-Focus-2024-gb.png\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany 2024 - GHM GmbH Steuerberatung, FOCUS BUSINESS\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"97\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerberater-faz-2024-gb.png\" class=\"attachment-full size-full\" alt=\"Top Tax Consulting and auditing Firms in Germany 2024- GHM GmbH Steuerberatung, FAZ-Institut\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"133\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerkanzlei-handelsblatt-2023-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2023 - GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"120\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerkanzlei-Focus-2023-gb.png\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany 2023 - GHM GmbH Steuerberatung, FOCUS BUSINESS\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"79\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerberater-Wirtschaftswoche-2022-gb.png\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm 2022 - GHM GmbH Steuerberatung, Wirtschaftswoche\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"133\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerkanzlei-handelsblatt-2022-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2022- GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"176\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerkanzlei-Focus-2022-gb.png\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany 2022 - GHM GmbH Steuerberatung, FOCUS\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"95\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerkanzlei-Wirtschaftswoche-2021-gb.png\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm 2021 - GHM GmbH Steuerberatung, Wirtschaftswoche\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"157\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerberater-wirtschaftspruefer-brandeins-2021-gb.gif\" class=\"attachment-full size-full\" alt=\"One of the best Tax Accounting Firms 2021, GHM GmbH Steuerberatung, brandeins\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"120\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerkanzlei-handelsblatt-2021-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2021 - GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"142\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-steuerkanzlei-2021_gb.gif\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany 2021 - GHM GmbH Steuerberatung, FOCUS-SPEZIAL\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"195\" height=\"136\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-Steuerberater-2020-Focus-gb.png\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany - GHM GmbH Steuerberatung, FOCUS-MONEY-TEST 2020\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"120\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerkanzlei-handelsblatt-2020-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2020 - GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"80\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/Teaser-finance-monthly-magazine-2020.gif\" class=\"attachment-full size-full\" alt=\"\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"76\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-beste-steuerberater-wirtschaftspruefer-2020-gb.gif\" class=\"attachment-full size-full\" alt=\"One of the best Tax Accounting Firms 2020, GHM GmbH Steuerberatung, brandeins 2020\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"53\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-steuerkanzlei-2020-gb.gif\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany - GHM GmbH Steuerberatung, FOCUS-SPEZIAL 2020\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"136\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/TOP-tax-accounting-firm-Button-2019-41-gb.png\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany - GHM GmbH Steuerberatung, FOCUS-MONEY-TEST 2019\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"108\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-steuerkanzlei-handelsblatt-2019-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2019- GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"137\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-tax-accounting-firm-2019-gb.gif\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany - GHM GmbH Steuerberatung, FOCUS-SPEZIAL 2019\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"90\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-tax-accounting-firm-handelsblatt-2018-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2018 - GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"90\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-tax-accounting-firmhandelsblatt-2017-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2017 - GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"95\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-tax-accounting-firm-handelsblatt-2016-gb.gif\" class=\"attachment-full size-full\" alt=\"Best Tax Accounting Firm in Germany 2016 - GHM GmbH Steuerberatung, Handelsblatt Online\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"70\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-steuerkanzlei-2016-gb.gif\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany 2016 - GHM GmbH Steuerberatung, FOCUS-SPEZIAL\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"200\" height=\"70\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-top-tax-accounting-firm-2014-gb.gif\" class=\"attachment-full size-full\" alt=\"Top Tax Accounting Firm in Germany 2014 - GHM GmbH Steuerberatung, FOCUS-SPEZIAL\" \/><\/div><\/div><\/div><div class=\"swiper-slide\"><div class=\"fusion-carousel-item-wrapper\"><div class=\"fusion-image-wrapper hover-type-none\"><img decoding=\"async\" width=\"190\" height=\"85\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/01\/Teaser-NWB-Spiegel-2013-gb.gif\" class=\"attachment-full size-full\" alt=\"\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/www.dstv.de\/\" target=\"_blank\" aria-label=\"FB_UNF_RGB\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"190\" height=\"43\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/FB_UNF_RGB.png\" alt class=\"img-responsive wp-image-860\"\/><\/a><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/www.dstv.de\/\" target=\"_blank\" aria-label=\"FB_Gesundheitswesen\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"190\" height=\"43\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/FB_Gesundheitswesen.png\" alt class=\"img-responsive wp-image-859\"\/><\/a><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-10 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-10 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/www.ifu-institut.de\/de\/service\/fachberater-register\/\" target=\"_blank\" aria-label=\"IFU_Umstrukturierungen\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"190\" height=\"45\" alt=\"IFU Fachberater f\u00fcr \" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2026\/02\/IFU_Umstrukturierungen.png\" class=\"img-responsive wp-image-1500\"\/><\/a><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:190px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-11 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/www.leaglobal.com\/\" target=\"_blank\" aria-label=\"lea-global\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"380\" height=\"200\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/lea-global.png\" alt class=\"img-responsive wp-image-861\" srcset=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/lea-global-200x105.png 200w, https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/lea-global.png 380w\" sizes=\"(max-width: 640px) 100vw, 380px\" \/><\/a><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-no-small-visibility fusion-no-medium-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:15px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dddddd;border-color:#dddddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-12 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:190px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-12 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/www.tax-legal-excellence.com\/\" target=\"_blank\" aria-label=\"tax-legal-membersiegel\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"190\" height=\"137\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2024\/04\/tax-legal-membersiegel.png\" alt class=\"img-responsive wp-image-863\"\/><\/a><\/span><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_4_5 4_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:80%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.4%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.4%;--awb-width-medium:75%;--awb-order-medium:0;--awb-spacing-right-medium:2.56%;--awb-spacing-left-medium:2.56%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-13 hover-type-none\"><img decoding=\"async\" width=\"1200\" height=\"604\" alt=\"Publikationen\" title=\"Publikationen\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/publikationen.jpg\" class=\"img-responsive wp-image-936\" srcset=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/publikationen-200x101.jpg 200w, https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/publikationen-400x201.jpg 400w, https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/publikationen-600x302.jpg 600w, https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/publikationen-800x403.jpg 800w, https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/publikationen.jpg 1200w\" sizes=\"(max-width: 640px) 100vw, 1200px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color5);--awb-margin-top:30px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Publications<\/h1><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:30px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-custom_color_1);border-color:var(--awb-custom_color_1);border-top-width:1px;\"><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-13 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:20px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-margin-bottom-medium:0;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/PISTB-01_2025.pdf\" target=\"_blank\" rel=\"noopener\">Schweizer Heimatverm\u00f6gen im Erbschaftsteuer-DBA Schweiz-Deutschlandd \u2013 (PIStB) \u2013 1\/2025<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-935\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/docx_icon.png\" alt=\"Download Word Dokument\" width=\"16\" height=\"17\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/US-Meldepflichten-Corporate-Transparency-Act-Beneficial-Owner-Information.docx\" target=\"_blank\" rel=\"noopener\">Gesellschafter einer US-Gesellschaft und der Corporate Transparency Act \u2013 Offenlegung des Beg\u00fcnstigten \u2013 (Beneficial Owner Information) \u2013 11\/2024<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-935\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/docx_icon.png\" alt=\"Download Word Dokument\" width=\"16\" height=\"17\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/241013_D-CH_Schweizer-Heimatvermoegen_E-DBA.docx\" target=\"_blank\" rel=\"noopener\">Schweizer Heimatverm\u00f6gen im Erbschaftsteuer-DBA Schweiz-Deutschland 11\/2024<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/022022-Zur-Besteuerung-grenzueberschreitend-taetigen-leitenden-Angestellten-DBA.pdf\" target=\"_blank\" rel=\"noopener\">Zur Besteuerung von grenz\u00fcberschreitend t\u00e4tigen, leitenden Angestellten nach DBA im Verh\u00e4ltnis Deutschland \u00abCH-D Wirtschaft\u00bb 2\/2022<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/220703-PIStB-ATADUmsG-Erste-Erfahrungen-Wegzugsteuer-und-Verhaeltnis-zu-2AStG-Teil-2.pdf\" target=\"_blank\" rel=\"noopener\">Erste Erfahrungen mit der neuen Wegzugsteuer und ein \u00dcberblick \u00fcber die Rechtsfolgen (Teil 2) \u00abPIStB\u00bb 07\/2022<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/Erste-Erfahrungen-mit-der-neuen-Wegzugsteuer-Teil1.pdf\" target=\"_blank\" rel=\"noopener\">Erste Erfahrungen mit der neuen Wegzugsteuer und das Verh\u00e4ltnis zu \u00a7 2 AStG (Teil 1) \u00abPIStB\u00bb 06\/2022<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/220510-Grundsteuerreform-Vortrag-Final.pdf\" target=\"_blank\" rel=\"noopener\">Vortrag: Grundsteuerreform 05\/2022<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Exit taxation according to \u00a7 6 AStG n. F. \u2013 Initial experiences and the relationship to \u00a7 2 AStG or a plea for the abolition of exit taxation <a class=\"link\" href=\"https:\/\/www.ghm-partners.de\/en\/exit-taxation-according-to-%c2%a7-6-astg-n-f-initial-experiences-and-the-relationship-to-%c2%a7-2-astg-or-a-plea-for-the-abolition-of-exit-taxation\/\">read more >><\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/handbuch-zum-neuen-sanierungsrecht.pdf\" target=\"_blank\" rel=\"noopener\">Handbuch zum neuen Sanierungsrecht: Sanierung in der Bank- und Unternehmenspraxis seit Inkrafttreten des StaRUG<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/Die_Besteuerung_von_Kryptowaehrungen_Mandat_im_Blickpunkt_112021.pdf\" target=\"_blank\" rel=\"noopener\">Die Besteuerung von Kryptow\u00e4hrungen im Privatverm\u00f6gen \u00abMandat im Blickpunkt\u00bb 11\/2021<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">BMF Administrative Principles 2020 Transfer Prices\/Transfer Pricing <a class=\"link\" href=\"https:\/\/www.ghm-partners.de\/en\/bmf-administrative-principles-2020-transfer-prices-transfer-pricing\/\">read more >><\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Taxation of cryptocurrencies in private assets in Germany <a class=\"link\" href=\"https:\/\/www.ghm-partners.de\/en\/taxation-of-cryptocurrencies-in-private-assets-in-germany\/\">read more >><\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/CH-D-Wirtschaft-2021-02-42-43.pdf\" target=\"_blank\" rel=\"noopener\">Die Besteuerung von Kryptow\u00e4hrungen im Privatverm\u00f6gen in Deutschland \u00abCH-D Wirtschaft\u00bb 2\/2021<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><img decoding=\"async\" class=\"alignnone size-full wp-image-934\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/Hoke_05-03-2021.pdf\" target=\"_blank\" rel=\"noopener\">Dr. Peter Happe wird zur Wegzugsbesteuerung interviewed<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Swiss domestic assets in the inheritance tax treaty between Switzerland and Germany. <a class=\"link\" href=\"https:\/\/www.ghm-partners.de\/en\/swiss-domestic-assets-in-the-inheritance-tax-treaty-between-switzerland-and-germany\/\">read more >><\/a><br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"..\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\"> <a href=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/CH-D-Wirtschaft_2021-01__24-25.pdf\" target=\"_blank\" rel=\"noopener\">Schweizer Heimatverm\u00f6gen im Erbschaftsteuer-Abkommen Schweiz-Deutschland \u00abCH-D Wirtschaft\u00bb 1\/2021<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Exit taxation according to \u00a7 6 AStG \u2013 planned revision by the ATAD 2 Implementation Act and defense strategies <a class=\"link\" href=\"https:\/\/www.ghm-partners.de\/en\/exit-taxation-according-to-%c2%a7-6-astg-n-f-initial-experiences-and-the-relationship-to-%c2%a7-2-astg-or-a-plea-for-the-abolition-of-exit-taxation-2\/\">read more >><\/a><br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\"> <a href=\"..\/wp-content\/uploads\/2025\/07\/PIStB_11_2020_Happe_Stingl_261020.pdf\" target=\"_blank\" rel=\"noopener\">Geplante Reform der Wegzugsbesteuerung und vorsorgliche Abwehrstrategien, \u00abPIStB, Praxis Internationale Steuerberatung\u00bb 11\/2020<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Income tax planning prior to the emigration and immigration of natural persons between Germany and Switzerland <a href=\"https:\/\/www.ghm-partners.de\/en\/income-tax-planning-prior-to-the-emigration-and-immigration-of-natural-persons-between-germany-and-switzerland\/\">read more >><\/a><br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\"> <a href=\"..\/wp-content\/uploads\/2025\/07\/Steuer_Revue_2019.pdf\" target=\"_blank\" rel=\"noopener\">Einkommensteuerrechtliche Planungen vor dem Wegzug und Zuzug von nat\u00fcrlichen Personen zwischen Deutschland und der Schweiz, \u00abSteuer Revue\u00bb 12\/2019<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Steuerliche \u00dcberlegungen vor dem Wegzug und dem Zuzug zwischen Deutschland und der Schweiz<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/13_GHM_Happe_CH-D-Wirtschaft_1-2018_28-30.pdf\" target=\"_blank\" rel=\"noopener\">Steuerliche \u00dcberlegungen vor dem Wegzug und dem Zuzug zwischen Deutschland und der Schweiz, \u00abCH-D Wirtschaft\u00bb 1\/2018<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>RECHT IM SERVICE &#8211; Grenz\u00fcberschreitender Einsatz zwischen Deutschland &#038; Schweiz<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/2018_01_Schweiz.pdf\" target=\"_blank\" rel=\"noopener\">RECHT IM SERVICE &#8211; Grenz\u00fcberschreitender Einsatz zwischen Deutschland &#038; Schweiz, \u00abSERVICE TODAY\u00bb 1\/2018<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Besteuerung von Investmentfondsanteilen in Deutschland ab 1. Januar 2018<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/>\u00a0<a class=\"link\" href=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/1801-Artikel-Besteuerung-von-Investmentfondsanteilen-ab-2018-Schweizer-Steuerrevue.pdf\" target=\"_blank\" rel=\"noopener\">Besteuerung von Investmentfondsanteilen in Deutschland ab 1. Januar 2018, \u00abSteuer Revue\u00bb 1\/2018<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Grenz\u00fcberschreitender Mitarbeitereinsatz im Verh\u00e4ltnis Deutschland &#8211; Schweiz, M\u00e4rz 2016:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/CH-D-Wirtschaft-3-2016_16-18.pdf\" target=\"_blank\" rel=\"noopener\">Grenz\u00fcberschreitender Mitarbeitereinsatz im Verh\u00e4ltnis Deutschland &#8211; Schweiz, \u00abCH-D Wirtschaft\u00bb 3\/2016<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Schweizer Verm\u00f6gen auf deutschen Banken unter dem AIA, erschienen in BKR \u2013 Zeitschrift f\u00fcr Bank- und Kapital\u00admarkt\u00adrecht 5\/2016<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/BKR-Artikel-05-2016-Schweizer-Vermoegen-auf-deutschen-Banken-und-dem-AIA.pdf\" target=\"_blank\" rel=\"noopener\">Schweizer Verm\u00f6gen auf deutschen Banken unter dem AIA<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Der Gesellschaft etwas zur\u00fcckgeben: die Stiftung als Instrument der Nachfolgegestaltung, Academia 1\/2016<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a class=\"link\" href=\"..\/wp-content\/uploads\/2025\/07\/160203_Stifung_als_Instrument_der_Nachfolgegestaltung.pdf\" target=\"_blank\" rel=\"noopener\">Der Gesellschaft etwas zur\u00fcckgeben: Die Stiftung als Instrument der Nachfolgegestaltung<\/a><\/div><\/li><\/ul><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-14 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:20px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-margin-top-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-2 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Gemeinn\u00fctzige Stiftungen: eine uralte rechtsform mit Zukunft, auch f\u00fcr Verbindungen?, Academia 1\/2016<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/160203_Gemeinnuetzige_Stifungen_als_Rechtsform.pdf\" target=\"_blank\" rel=\"noopener\">Gemeinn\u00fctzige Stiftungen: eine uralte rechtsform mit Zukunft, auch f\u00fcr Verbindungen?<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Auch bei uns immer wichtiger: Verrechnungspreise und ihre Dokumentation, M\u00e4rz 2015<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Verrechnungspreise_und_ihre_Dokumentation.pdf\" target=\"_blank\" rel=\"noopener\">Verrechnungspreise und ihre Dokumentation \u00abrechnungswesen &amp; controlling\u00bb 1-15<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Der neue OECD-Standard zum automatischen Informationsaustausch \u2013 ein \u00dcberblick, April 2014<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/OECD-Standard_zum_automatischen_Informationsaustausch.pdf\" target=\"_blank\" rel=\"noopener\">Der neue OECD-Standard zum automatischen Informationsaustausch, \u00abCH-D Wirtschaft\u00bb 4\/2014<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Auf Stiftungskosten nach Kamerun?, M\u00e4rz 2014:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Artikel_Die_Stiftung.pdf\" target=\"_blank\" rel=\"noopener\">Auf Stiftungskosten nach Kamerun?, \u00abDie Stiftung\u00bb 4\/2014<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Rechtsformwahl und Finanzierung, M\u00e4rz 2013:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Rechtsformwahl_und_Finanzierung.pdf\" target=\"_blank\" rel=\"noopener\">Rechtsformwahl und Finanzierung, \u00abCH-D Wirtschaft\u00bb 3\/2013<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Unter Beschuss Schweizerische Steuerprivilegien f\u00fcr Kapitalgesellschaften M\u00e4rz 2013:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/2013-03_Unter-Beschuss-Schweizerische-Steuerprivilegien-fuer-Kapitalgesellschaften.pdf\" target=\"_blank\" rel=\"noopener\">Unter Beschuss Schweizerische Steuerprivilegien f\u00fcr Kapitalgesellschaften \u00abrechnungswesen &amp; controlling\u00bb 03\/2013<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Immobilieninvestments in der Schweiz. Steuerliche \u00dcberlegungen. Februar 2013:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/2013-02_Immobilieninvestments-in-der-Schweiz-Steuerliche-Ueberlegungen.pdf\" target=\"_blank\" rel=\"noopener\">Immobilieninvestments in der Schweiz. Steuerliche \u00dcberlegungen. \u00abrechnungswesen &amp; controlling\u00bb 02\/2013<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Die Volksinitiative \u00abErbschaftssteuerreform\u00bb unter der Lupe, Februar 2013:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Volksinitiative_Erbschaftssteuerreform_unter_der_Lupe.pdf\" target=\"_blank\" rel=\"noopener\">Volksinitiative Erbschaftssteuerreform unter der Lupe, \u00abrechnungswesen &amp; controlling\u00bb 1-13<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Steuerplanung und Steueroptimierung unter Ber\u00fccksichtigung des internationalen Steuergef\u00e4lles, Dezember 2012:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Steuerplanung_und_Steueroptimierung-1.pdf\" target=\"_blank\" rel=\"noopener\">Steuerplanung und Steueroptimierung, \u00abCH-D Wirtschaft\u00bb 12\/2012<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Besteuerung nach Aufwand: zeitgem\u00e4ss oder unfair?, Dezember 2012:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Besteuerung_nach_Aufwand.pdf\" target=\"_blank\" rel=\"noopener\">Besteuerung nach Aufwand, \u00abrechnungswesen &amp; controlling\u00bb 4-12<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Aspekte des geplanten Steuerabkommens Schweiz\u2013Deutschland, Oktober 2012:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Aspekte_des_geplanten_Steuerabkommens_Schweiz_Deutschland.pdf\" target=\"_blank\" rel=\"noopener\">Aspekte des geplanten Steuerabkommens Schweiz\u2013Deutschland, \u00abDer Schweizer Treuh\u00e4nder\u00bb 2012\/10<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Gewinnen, verlieren, ausgleichen: Steuerwettbewerb in der Schweiz, September 2012:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Steuerwettbewerb_in_der_Schweiz.pdf\" target=\"_blank\" rel=\"noopener\">Steuerwettbewerb in der Schweiz, \u00abrechnungswesen &amp; controlling\u00bb 3-12<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Vor dem Steuerabkommen Schweiz &#8211; Deutschland: zwischen Selbstanzeige und Anonymit\u00e4t, Juni 2012:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Zwischen_Selbstanzeige_und_Anonymitaet.pdf\" target=\"_blank\" rel=\"noopener\">Zwischen Selbstanzeige und Anonymit\u00e4t, \u00abrechnungswesen &amp; controlling\u00bb 2-12<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">IFRS bedroht Eigenkapital von Genossenschaften \u00abRecht und Kapitalmarkt\u00bb M\u00e4rz 2005:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/2005-03_IFRS-bedroht-Eigenkapital-von-Genossenschaften.pdf\" target=\"_blank\" rel=\"noopener\">IFRS bedroht Eigenkapital von Genossenschaften \u00abRecht und Kapitalmarkt\u00bb 03\/2005 <\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">EU tax harmonisation of direct taxes, \u00abEuromoney Yearbook\u00bb 2005\/2006:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/EU_tax_harmonisation_of_direct_taxes.pdf\" target=\"_blank\" rel=\"noopener\">EU tax harmonisation of direct taxes, \u00abEuromoney Yearbook\u00bb 2005\/2006<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Off-Balance-Sheet-Finanzierungen am Beispiel der Bilanzierung von Leasingvertr\u00e4gen im Einzelabschluss und im Konzernabschluss nach HGB, IFRS und US-GAAP, November 2004:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Off-Balance-Sheet-Finanzierungen-am-Beispiel-der-Bilanzierung-von-Leasingvertraegen-Der-Betrieb482004.pdf\" target=\"_blank\" rel=\"noopener\">Off-Balance-Sheet-Finanzierungen, \u00abDER BETRIEB\u00bb 26.11.2004<\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Vertragsgestaltung f\u00fcr die Kooperation von Krankenh\u00e4usern, Industrie und \u00c4rzten, November 2001:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Krankenhaus_Vertragsgestaltung.pdf\" target=\"_blank\" rel=\"noopener\">Vertragsgestaltung f\u00fcr die Kooperation von Krankenh\u00e4usern, Industrie und \u00c4rzten, \u00ab das Krankenhaus\u00ab 11\/2001 <\/a><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Konzernbilanzrecht, November 1995:<br \/>\n<img decoding=\"async\" class=\"alignnone size-full wp-image-529\" src=\"https:\/\/www.ghm-partners.de\/wp-content\/uploads\/2025\/07\/pdf.gif\" alt=\"PDF Download\" width=\"16\" height=\"16\" \/> <a href=\"..\/wp-content\/uploads\/2025\/07\/Konzernbilanzrecht.pdf\" target=\"_blank\" rel=\"noopener\">Konzernbilanzrecht, \u00abBBK Nr. 21\u00bb 01.11.1995 <\/a><\/div><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-1160","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publications - GHM GmbH Steuerberatungsgesellschaft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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