If you are at least 2 business partners and you perform an activity that is a Gewerbe, e.g. you trade goods, or do hairdressing, or are movers, you’re a gewerbliche Personengesellschaft.

If you have a non-EU company, the Finanzamt will classify it according to a process called “Rechtstypenvergleich” as either a Personengesellschaft or a Kapitalgesellschaft. They normally use the criteria that were set down for classifying US LLC in the document BMF v. 19.03.2004 – IV B 4 – S 1301 USA – 22/04BStBl 2004 I 411.

A Personengesellschaft (= PersG) is transparent, i.e. it does not exist as a taxable entity with regards to income tax because its profit immediately gets assigned to the partners that own it.

The PersG’s profit has to be declared in a separate tax return called Feststellungserklärung, which consists of a general form and some Anlagen. 
Its profit is calculated in its balance sheet (Bilanz) and in a formal profit/loss calculation (= Gewinn- und Verlustrechnung = GuV), which together are called Jahresabschluss.

However with regards to VAT law, the PersG is its own taxable entity, so you have to submit VAT announcements for it and a yearly VAT tax return.

The PersG charges VAT, either because it has exceeded the Kleinunternehmer turnover level or because it simply opted to do so from the start:

• It will have to submit monthly VAT announcements (and forward the due VAT every month) if it owed more than 7,500€ in VAT last year, or if it only just started up and its expected VAT this year is that much. The monthly VAT announcement are due on the 10th of each month and cover the preceding calendar month.
• If it owed more than 1,000€ but up to 7,500€ in VAT, or if it only just started up and its expected VAT this year is that much, it will have to submit quarterly VAT announcements. They are due on April 10th, July 10th, October 10th and January 10th and cover the preceding quarter.
• If it owed under 1,000€ in VAT last year, or if it only just started up and its expected VAT this year is that much, it will be offered the option not to file VAT announcements, i.e. to just declare everything in its yearly VAT return.

Since the PersG is gewerblich, the PersG is also its own taxable entity under Gewerbesteuer.

Feststellungserklärung:

The Feststellungserklärung of your PersG will consist of a general part and the specific business part where its income is calculated.

The basic fee for the general part is regulated by §24 (1) Nr. 2 StBVV and is based on its total yearly income after income-related deductions (only positive income counts), but a minimum total yearly income of 8,000€ is assumed. You can look up the basic fee in Tabelle A StBVV.
The factors laid down by law vary between 1/10 and 5/10, so the average factor is 3/10.

The basic fee for the specific business part (balance sheet and profit/loss calculation) is regulated by §35 (1) Nr. 1 a) StBVV and is based on the average of its adjusted balance sheet value (= assets – private withdrawals + private contributions) and of its turnover.
You can look up the basic fee in Tabelle B StBVV.
The factors laid down by law vary between 10/10 and 40/10, so the average factor is 25/10.

Bookkeeping and VAT announcements:

I will do its bookkeeping and submit its VAT announcements, i.e. you simply send me a scan of all its Belege (bank account statements, invoices it wrote, invoices it paid, receipts, transport tickets, contracts, …) and a csv-file with all its bank account transactions at the end of each month/quarter.
The monthly fee is regulated by §33 (1) StBVV (so the fee for the entire year is 12 times that) and is based on either its yearly turnover (= what it took in), or on the total of its business expenses, whichever is higher. A minimum yearly turnover of 15,000€ is assumed by table C.
You can look up the basic fee in Tabelle C StBVV.
The factors laid down by law vary between 2/10 and 12/10, so the average factor is 7/10.

Umsatzsteuer (VAT) return:

The basic fee for its VAT return invoice is regulated by §24 (1) Nr. 8 StBVV and is based on 10% of its turnover, but for those 10% a minimum of 8,000€ is assumed, i.e. even if its turnover was under 80,000€, the basic fee is the one for 8,000€ from Tabelle A StBVV.
The factors laid down by law vary between 1/10 and 8/10, so the average factor is 4.5/10.

Gewerbesteuer (trade tax) return:

Since the PersG is gewerblich, it also has to submit a Gewerbesteuer return if its profit exceeded 24,500€ (§25 (1) Nr. 1 GewStDV), but it will only end up paying Gewerbesteuer on the part of its profit that exceeds 24,500€ (§11 (1) GewStG).
The basic fee is regulated by §24 (1) Nr. 5 StBVV and is based on its total yearly business profit. You can look up the basic fee in Tabelle A StBVV.
The factors laid down by law vary between 1/10 and 6/10, so the average factor is 3.5/10.

Example invoices: Personengesellschaft-Gewerbe

• 130,000 € turnover, minus 20,000€ business expenses, means 110,000€ business profit 
• average of your adjusted balance sheet value 30,000€ and your turnover 130,000€ is: 80,000€ (= [30,000€ + 130,000€]/2)

Your PersG will get back the VAT on all below invoice positions that are business-related (Jahresabschluss, bookkeeping, Umsatzsteuer return, Gewerbesteuer return), as long as it isn’t performing VAT-free work like, e.g. selling insurance.

Feststellung return and Jahresabschluss, with average factors: 

Feststellung return and Jahresabschluss, with low factors:

Bookkeeping and VAT announcements, with the average factor:

If you want to pay only about half of the above fee: I can send you an Excel file as a template, in which you book all your Belege yourself. You will need either Microsoft Excel or the free open source software OpenOffice. 
I will then check your bookings (so you still need to send me a scan of all your Belege), import that Excel file into my accounting software and submit the VAT announcement.

Bookkeeping and VAT announcements, with a low factor:

If you want to pay only about half of the above fee: I can send you an Excel file as a template, in which you book all your Belege yourself. You will need either Microsoft Excel or the free open source software OpenOffice. 
I will then check your bookings (so you still need to send me a scan of all your Belege), import that Excel file into my accounting software and submit the VAT announcement.

Umsatzsteuer (VAT) return with average factor:

Umsatzsteuer (VAT) return with low factor:

Gewerbesteuer return with average factor:

Gewerbesteuer return with low factor: