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How much does it cost?

Please note that Steuerberater fee law StBVV has been updated, effective 1. July 2020, so please add 12% to all the below prices.
All my work performed between 1. July and 31. December 2020 (relevant is the date I finish the work) will carry only 16% VAT.

Steuerberater fees are fixed by a law called the StBVV, unless the Steuerberater makes you sign a separate Vergütungsvereinbarung in accordance with §4 StBVV, in which you agree to different fees. 

I will stick to the fees as fixed by law, i.e. not make you sign such a Vergütungsvereinbarung.

Most Steuerberater have their employees do part/all of the work, these employees usually just did a 3 year apprenticeship after they left secondary school and are not Steuerberater.
Well, it’s different with me: if you hire me, I will be the one doing all the work. No bait and switch.

The fees that are fixed by law go by turnover (for self-employed people), or by the income (for everybody else).
They are net fees, i.e. without 19% German VAT, that’s why 19% are added to them at the end in the below examples, in accordance with §15 StBVV
If you’re VAT-charging, you will anyway get those 19% VAT back if this is about your business.

The only way a Steuerberater who invoices according to the law can tweak this fee is with the factor with which the basic fee (which is based on your yearly income) is multiplied.
The more “difficult” a case is, the higher that factor.

I will use the average factors if your case is of average difficulty.
If your case is simple, I will go down with the factors, below the average factors.
How simple a case is also depends on how good the input data that you provide is, so it’s in your own hands.

I’m an engineer originally (the tax stuff started out with me doing the taxes for my own GmbH, which finally led to me taking the Steuerberater exam), so I’m straightforward and fair: provide the data I ask for in a well-structured manner and we will do just fine.

You're an employee or retired or have other non-business income

Initial consultation:

If you want an initial consultation, the fee for that is regulated by §21 (1) StBVV for consumers like you and is allowed to be up to 190€ + 19% VAT, i.e. up to 226.10€.
Since I operate on an hourly rate of 100€ +19% VAT, this will get you roughly 2 hours of my time.
If I need less than 2 hours to answer your questions, I will charge you less.

If you then go on and hire me to perform a task that is related to that initial consultation you will get a fee rebate, e.g. if you asked me about income tax in the initial consultation and I then go on to do your income tax return, what you paid for the initial consultation will reduce your fee for the income tax return.

Income tax return (Einkommensteuererklärung):

Your income tax return will consist of a general part and the specific parts where your income is calculated.

The basic fee for the general part is regulated by §24 (1) Nr. 1 StBVV and is based on your total yearly income after income-related deductions (only positive income counts), but a minimum total yearly income of 8,000€ is assumed by the law. 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.

The basic fee for each specific part (Anlage N for employee income, Anlage V for rental income, Anlage R for pension income, Anlage KAP for capital income, Anlage SO for income from speculating, …) is regulated by §27 StBVV and is based on either your total yearly income before income-related deductions, or on the total of your income-related deductions (they are called Werbungskosten), whichever is higher. Again, a minimum yearly income of 8,000€ is assumed per specific income type by the law. You can look up the basic fee in Tabelle A StBVV.
The factors laid down by law vary between 1/20 and 12/20, so the average factor is 6.5/20.

Example invoices: employee

  • 50,000 € yearly gross salary, minus 2,000€ deductions, means 48,000€ job income after job-related deductions 
  • 12,000 € rental income from Spain, minus 4,000€ deductions, means 8,000€ rental profit 

Income tax, with average factors:

AmountFactor Basic feebased onLawDescription
412.65 €3.5/10x1,179 €56,000 € = 48,000 € + 8,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
356.85 €6.5/20x1,098 €50,000 € §27 (1) StBVV
Tabelle A
Anlage N: employee income
179.40 €6.5/20x552 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
948.90 €Net total
180.29 €19% VAT
1,129.19 €TOTAL

 

Income tax, with low factors:

AmountFactor Basic feebased onLawDescription
235.80 €2/10x1,179 €56,000 € = 48,000 € + 8,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
109.80 €2/20x1,098 €50,000 € §27 (1) StBVV
Tabelle A
Anlage N: employee income
55.20 €2/20x552 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
400.80 €Net total
76.15 €19% VAT
476.95 €TOTAL

 

"Start your own business" package

I offer two flat fee package deals which you can book no matter what kind of business you want to start:

  • Kleinunternehmer
  • self-employed
  • partnership (GbR, KG, OHG, PartG, non-EU capital company, some US LLC) 
  • capital company (UG, GmbH, AG, EU capital company, some US LLC)

in the versions:

  • “Start your own business” package Standard at 119€ (100€ + 19% VAT)
    This includes:
          registering your business at the Finanzamt,
            + applying for a tax number for your business at the Finanzamt,
            + applying for a VAT ID for your business, 
            + all follow-up with the Finanzamt should they come back with questions about your registration.
  • “Start your own business” package Deluxe at 297.50€ (250€ + 19% VAT)
    This is the “Standard” package plus 2 hours of consulting with me:
          up to 2 hours consultation with me by e-mail or by phone
            + registering your business at the Finanzamt, 
            + applying for a tax number for your business at the Finanzamt, 
            + applying for a VAT ID for your business, 
            + all follow-up with the Finanzamt should they come back with questions about your registration.

If you then continue as my client, what you paid for the “Start your own business” package will reduce your next invoice.

You're a Kleinunternehmer, i.e. self-employed but you do not charge VAT

You can only be a Kleinunternehmer and therefore not charge German VAT if (§19 (1) UStG):

  1. your turnover (= what you took in) last year was up to 22,000 € (for the “last year” being up to year 2018: 17,500 €), and
  2. your expected turnover this year will not exceed 50,000 €.

This section is on invoicing for single traders. If you want to use the Kleinunternehmer rule as a Personengesellschaft or as a Kapitalgesellschaft, scroll down to those sections.

Income tax return:

Your income tax return will consist of a general part and the specific business and non-business parts where your income is calculated.

The basic fee for the general part is regulated by §24 (1) Nr. 1 StBVV and is based on your 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 6/10, so the average factor is 3.5/10.

The basic fee for the specific business part (Anlage EÜR and either Anlage S if you’re a Freiberufler or Anlage G if you’re a Gewerbetreibender) is regulated by §25 StBVV and is based on either your turnover (= what you took in), or on the total of your business expenses, whichever is higher. A minimum yearly turnover of 12,500€ is assumed.
You can look up the basic fee in Tabelle B StBVV.
The factors laid down by law vary between 5/10 and 20/10, so the average factor is 12.5/10.

The basic fee for each specific non-business part (Anlage KAP if you got capital income from a non-German bank or want to get back Abgeltungsteuer, Anlage V for rental income, …) is regulated by §27 StBVV and is based on either your total yearly income before income-related deductions, or on the total of your income-related deductions (they are called Werbungskosten), whichever is higher. A minimum yearly income of 8,000€ is assumed per specific income type. You can look up the basic fee in Tabelle A StBVV.
The factors laid down by law vary between 1/20 and 12/20, so the average factor is 6.5/20.

Bookkeeping:

I will do your bookkeeping, i.e. you simply send me a scan of all your Belege (bank account statements, invoices you wrote, invoices you paid, receipts, transport tickets, contracts, …) and a csv-file with all your bank account transactions at the end of the year. 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 your yearly turnover (= what you took in), or on the total of your business expenses, whichever is higher. A minimum yearly turnover of 15,000€ is assumed by Tabelle C StBVV.
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:

As a Kleinunternehmer, you do not charge VAT, but you still have to submit a yearly VAT return
However, there are so few entries in it for a Kleinunternehmer, that I will not invoice it.

Gewerbesteuer (trade tax) return – only if you’re a Gewerbetreibender:

Only a Kleinunternehmer who is also a Gewerbetreibender has to submit a Gewerbesteuer tax return, and only if the business profit exceeded 24,500€ (§25 (1) Nr. 1 GewStDV), which can only happen in the last year of being a Kleinunternehmer. You will only pay Gewerbesteuer on the part of your profit that exceeds 24,500€ (§11 (1) GewStG).
The basic fee is regulated by §24 (1) Nr. 5 StBVV and is based on your 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: Kleinunternehmer

  • 17,500 € turnover, minus 3,000€ business expenses, means 14,500€ business profit 
  • 12,000 € rental income from Spain, minus 4,000€ deductions, means 8,000€ rental profit 

I understand that money is tight with Kleinunternehmer, so unless you also have ample non-Kleinunternehmer income which takes you to over 24,000€ income a year in total, I will consider you low-income and charge you only the lower version of the following invoices.

So if you’re a low-income Kleinunternehmer with a business profit of 14,500€ (turnover 17,500€) and additional non-business income of 8,000€, my services would cost you in total per year 545.02€ (= 353.67€ for the income tax return, based on 22,500€ income + 191.35€ for the bookkeeping, based on 17,500€ turnover).

You have to actively monitor your turnover yourself:
If you see on 31. December that your turnover for that year exceeded 22,000€, you will lose Kleinunternehmer status immediately. This means that you will have to start charging VAT in your invoices from the very next day, i.e. starting with 1. January!
I cannot monitor it for you, since by the time you send me all your Belege for the past year, a few months may have already gone by in which you will have been writing Kleinunternehmer invoices (= invoices without VAT) that you weren’t entitled to and on which you would nevertheless owe VAT.

Income tax, with average factors:

AmountFactor Basic feebased onLawDescription
252.00 €3.5/10x720 €22,500 €
= 14,500 € + 8,000 €
§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
175.00 €12.5/10x140 €17,500 € §25 (1) StBVV
Tabelle B
Anlage EÜR + Anlage S/G: self-employed income
179.40 €6.5/20x552 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
606.40 €Net total
115.22 €19% VAT
721.62 €TOTAL

 

Income tax, with low factors:

AmountFactor Basic feebased onLawDescription
144.00 €2/10x720 €22,500 €
= 14,500 € + 8,000 €
§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
98.00 €7/10x140 €17,500 € §25 (1) StBVV
Tabelle B
Anlage EÜR + Anlage S/G: self-employed income
55.20 €2/20x552 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
297.20 €Net total
56.47 €19% VAT
353.67 €TOTAL

 

Bookkeeping: I do it, with the average factor:

AmountFactor Basic feebased onLawDescription
46.90 €7/10x67 €17,500 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
562.80 €Net total
106.93 €19% VAT
669.73 €TOTAL

 

Bookkeeping: I do it, with the minimum factor:

AmountFactor Basic feebased onLawDescription
13.40 €2/10x67 €17,500 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
160.80 €Net total
30.55 €19% VAT
191.35 €TOTAL

 

Gewerbesteuer return, only if you are a Gewerbetreibender with a profit of over 24,500€ in your last year of being a Kleinunternehmer (which also means that in the year you pay this invoice, you will be VAT-charging, which means that you will get the VAT contained in the below invoice back):

  • assuming that your business profit is 30,000€

Gewerbesteuer return, with average factor:

AmountFactor Basic feebased onLawDescription
278.60 €3.5/10x796 €30,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
278.60 €Net total
52.93 €19% VAT
331.53 €TOTAL

 

Gewerbesteuer return, with minimum factor:

AmountFactor Basic feebased onLawDescription
79.60 €1/10x796 €30,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
79.60 €Net total
15.12 €19% VAT
94.72 €TOTAL

 

You're self-employed and charge VAT:
- Freiberufler no matter what profit, or
- Gewerbetreibender with profit up to 60,000€

If you charge VAT, either because you have exceeded the Kleinunternehmer turnover level or because you simply opted to do so from the start, you will have to submit monthly VAT announcements for the first 2 years after starting out, regardless of how much you make. 
After that, you will only be have to submit monthly VAT announcements if you owed more than 7,500€ in VAT last year.
If you owed more than 1,000€ but up to 7,500€ in VAT, you will have to submit quarterly VAT announcements, which are due on April 10th, July 10th, October 10th and January 10th at the very latest. 

Income tax return:

Your income tax return will consist of a general part and the specific business and non-business parts where your income is calculated.

The basic fee for the general part is regulated by §24 (1) Nr. 1 StBVV and is based on your 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 6/10, so the average factor is 3.5/10.

The basic fee for the specific business part (Anlage EÜR and either Anlage S if you’re a Freiberufler or Anlage G if you’re a Gewerbetreibender) is regulated by §25 StBVV and is based on either your turnover (= what you took in), or on the total of your business expenses, whichever is higher. A minimum yearly turnover of 12,500€ is assumed.
You can look up the basic fee in Tabelle B StBVV.
The factors laid down by law vary between 5/10 and 20/10, so the average factor is 12.5/10.

The basic fee for each specific non-business part (Anlage KAP if you got capital income from a non-German bank or want to get back Abgeltungsteuer, Anlage V for rental income, …) is regulated by §27 StBVV and is based on either your total yearly income before income-related deductions, or on the total of your income-related deductions (they are called Werbungskosten), whichever is higher. A minimum yearly income of 8,000€ is assumed per specific income type. You can look up the basic fee in Tabelle A StBVV.
The factors laid down by law vary between 1/20 and 12/20, so the average factor is 6.5/20.

Bookkeeping and VAT announcements:

I will do your bookkeeping and submit your VAT announcements, i.e. you simply send me a scan of all your Belege (bank account statements, invoices you wrote, invoices you paid, receipts, transport tickets, contracts, …) and a csv-file with all your 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 your yearly turnover (= what you took in), or on the total of your 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 your VAT return invoice is regulated by §24 (1) Nr. 8 StBVV and is based on 10% of your turnover, but for those 10% a minimum of 8,000€ is assumed, i.e. even if your 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 – only if you’re a Gewerbetreibender:

If you are a Gewerbetreibender whose business profit exceeded 24,500€, you also have to submit a Gewerbesteuer return  (§25 (1) Nr. 1 GewStDV).
The basic fee is regulated by §24 (1) Nr. 5 StBVV and is based on your 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: self-employed who charges VAT

  • Freiberufler no matter what profit, or
  • Gewerbetreibender with profit up to 60,000€

Income:

  • 55,000 € turnover, minus 5,000€ business expenses, means 50,000€ business profit 
  • 12,000 € rental income from Spain, minus 4,000€ deductions, means 8,000€ rental profit 

You will get back the VAT on all below invoice positions that are business-related (Jahresabschluss, bookkeeping, Umsatzsteuer return, Gewerbesteuer return), as long as you yourself aren’t performing VAT-free work like, e.g. practicing medicine.

Income tax return, with average factors:

AmountFactor Basic feebased on:LawDescription
412.65 €3.5/10x1,179 €58,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
318.75 €12.5/10x255 €55,000 € §25 (1) StBVV
Tabelle B
Anlage EÜR and Anlage S or G: self-employed income
179.40 €6.5/20x552 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
910.80 €Net total
173.05 €19% VAT
1,083.85 €TOTAL

 

Income tax return, with low factors:

AmountFactor Basic feebased on:LawDescription
235.80 €2/10x1,179 €58,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
178.50 €7/10x255 €55,000 € §25 (1) StBVV
Tabelle B
Anlage EÜR and Anlage S or G: self-employed income
55.20 €2/20x552 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
469.50 €Net total
89.21 €19% VAT
558.71 €TOTAL

 

Bookkeeping and VAT announcements, with the average factor:

AmountFactor Basic feebased onLawDescription
85.40 €7/10x122 €55,000 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
1,024.80 €Net total
194.71 €19% VAT
1,219.51 €TOTAL

If you want to pay only about a third 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:

AmountFactor Basic feebased onLawDescription
61.00 €5/10x122 €55,000 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
732.00 €Net total
139.08 €19% VAT
871.08 €TOTAL

If you want to pay only about a third 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:

AmountFactor Basic feebased onLawDescription
194.85 €4.5/10x433 €minimum: 8,000 €
NOT on 5,500 €
= 10% x 55,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
194.85 €Net total
37.02 €19% VAT
231.87 €TOTAL

 

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
129.90 €3/10x433 €minimum: 8,000 €
NOT on 5,500 €
= 10% x 55,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
129.90 €Net total
24.68 €19% VAT
154.58 €TOTAL

 

Gewerbesteuer return (only if you are a Gewerbetreibender)with average factor:

AmountFactor Basic feebased onLawDescription
384.30 €3.5/10x1,098 €50,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
384.30 €Net total
73.02 €19% VAT
457.32 €TOTAL

 

Gewerbesteuer return (only if you are a Gewerbetreibender)with low factor:

AmountFactor Basic feebased onLawDescription
219.60 €2/10x1,098 €50,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
219.60 €Net total
41.72 €19% VAT
261.32 €TOTAL

 

You're a Personengesellschaft whose partners are Freiberufler (GbR, PartG, non-EU capital company, some US LLC)

If you’re a Freiberufler and you entered into a partnership with (an)other Freiberufler, then you have formed a Freiberufler-Personengesellschaft. 
For example, if you’re a software engineer/architect/medical doctor who entered into a business partnership with another engineer/architect/medical doctor, and you’re actually working in software engineering/architecture/medicine, you’re a Freiberufler-Personengesellschaft.

If you have a non-EU capital company, Germany will not recognise it as a capital company because Germany adheres to the “registered seat theory” (= Sitztheorie), so it will simply be treated as a Personengesellschaft. 
All UK Ltd. also turn into Personengesellschaften with Brexit, see here.
However, the US LLC gets special treatment, and can – dependent on a number of criteria that are set down in the document BMF v. 19.03.2004 – IV B 4 – S 1301 USA – 22/04BStBl 2004 I 411 – be classified as either a Personengesellschaft or a Kapitalgesellschaft by the Finanzamt. 

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. The profit of a Freiberufler-PersG is calculated in its Anlage EÜR.

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.

If the Personengesellschaft (= PersG) charges VAT, either because it exceeded the Kleinunternehmer turnover level or because you simply opted to do so from the start, it will have to submit monthly VAT announcements for the first 2 years after starting out, regardless of how it makes. 

After that, it will only be have to submit monthly VAT announcements if it owed more than 7,500€ in VAT last year.
If it owed more than 1,000€ but up to 7,500€ in VAT, it will have to submit quarterly VAT announcements, which are due on April 10th, July 10th, October 10th and January 10th at the very latest. 

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 (Anlage EÜR) is regulated by §25 StBVV and is based on either its turnover (= what it took in), or on the total of your business expenses, whichever is higher. A minimum yearly turnover of 12,500€ is assumed. 
You can look up the basic fee in Tabelle B StBVV.
The factors laid down by law vary between 5/10 and 20/10, so the average factor is 12.5/10.

Bookkeeping and VAT announcements:

I will do the 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 you 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.

Example invoices: Freiberufler-Personengesellschaft

  • 130,000 € turnover, minus 20,000€ business expenses, means 110,000€ business profit  

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. practicing medicine.

Income tax return, with average factors:

AmountFactor Basic feebased on:LawDescription
426.60 €3/10x1,422 €110,000 €§24 (1) Nr. 2 StBVV
Tabelle A
Feststellungserklärung
495.00 €12.5/10x396 €130,000 € §25 (1) StBVV
Tabelle B
Anlage EÜR:
PersG income calculcation
921.60 €Net total
175.10 €19% VAT
1,096.70 €TOTAL

Income tax return, with low factors:

AmountFactor Basic feebased on:LawDescription
284.40 €2/10x1,422 €110,000 €§24 (1) Nr. 2 StBVV
Tabelle A
Feststellungserklärung
277.20 €7/10x396 €130,000 € §25 (1) StBVV
Tabelle B
Anlage EÜR:
PersG income calculcation
561.60 €Net total
106.70 €19% VAT
668.30 €TOTAL

Bookkeeping and VAT announcements, with the average factor:

AmountFactor Basic feebased onLawDescription
135.80 €7/10x194 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
1,629.60 €Net total
309.62 €19% VAT
1,939.22 €TOTAL

If you want to pay only about a third of the above fee: I can send you an Excel file as a template, in which you book all your Belege yourself. 
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:

AmountFactor Basic feebased onLawDescription
97 €5/10x194 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
1,164.00 €Net total
221.16 €19% VAT
1,385.16 €TOTAL

If you want to pay only about a third 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:

AmountFactor Basic feebased onLawDescription
248.40 €4.5/10x552 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
248.40 €Net total
47.20 €19% VAT
295.60 €TOTAL

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
165.60 €3/10x552 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
165.60 €Net total
31.46 €19% VAT
197.06 €TOTAL

You're a Gewerbetreibender and charge VAT (profit over 60,000€)

If you’re a single trader, i.e. Gewerbetreibender (you trade goods, you’re a plumber, …) and your profit last year exceeded 60,000€, you will have to do a more complicated profit calculation called Jahresabschluss, which consists of a formal profit/loss calculation (= Gewinn- und Verlustrechnung = GuV) and a balance sheet (Bilanz). 

Income tax return:

Your income tax return will consist of a general part and the specific business and non-business parts where your income is calculated.

The basic fee for the general part is regulated by §24 (1) Nr. 1 StBVV and is based on your 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 6/10, so the average factor is 3.5/10.

The basic fee for the specific business part which is the calculation of your profit (Jahresabschluss, i.e. GuV and Bilanz) is regulated by §35 StBVV and is based on the average of your adjusted balance sheet value (= assets – private withdrawals + private contributions) and of your 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.

The basic fee for each specific non-business part (Anlage KAP if you got capital income from a non-German bank or want to get back Abgeltungsteuer, Anlage V for rental income, …) is regulated by §27 StBVV and is based on either your total yearly income before income-related deductions, or on the total of your income-related deductions (they are called Werbungskosten), whichever is higher. A minimum yearly income of 8,000€ is assumed per specific income type. You can look up the basic fee in Tabelle A StBVV.
The factors laid down by law vary between 1/20 and 12/20, so the average factor is 6.5/20.

Bookkeeping and monthly VAT announcement:

I will do your bookkeeping and submit your VAT announcements, i.e. you simply send me a scan of all your Belege (bank account statements, invoices you wrote, invoices you paid, receipts, transport tickets, contracts, …) and a csv-file with all your bank account transactions at the end of each month.
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 your yearly turnover (= what you took in), or on the total of your 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 your VAT return invoice is regulated by §24 (1) Nr. 8 StBVV and is based on 10% of your turnover, but for those 10% a minimum of 8,000€ is assumed, i.e. even if your 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 you are a Gewerbetreibender, you also have to submit a Gewerbesteuer return if your profit exceeded 24,500€ (§25 (1) Nr. 1 GewStDV). But you will only end up paying Gewerbesteuer on the part of your profit that exceeds 24,500€ (§11 (1) GewStG).

The basic fee is regulated by §24 (1) Nr. 5 StBVV and is based on your 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: Gewerbetreibender who charges VAT, profit > 60.000€

  • 75,000 € turnover, minus 10,000€ business expenses, means 65,000€ business profit 
  • average of your adjusted balance sheet value 15,000€ and of your turnover 75,000€ is: 45,000€ (= [15,000€ + 70,000€]/2) 
  • 12,000 € rental income from Spain, minus 4,000€ deductions, means 8,000€ rental profit 

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

Income tax return, with average factors:

AmountFactor Basic feebased on:LawDescription
441.00 €3.5/10x1,179 €73,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
552.50 €25/10x221 €45,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss and Anlage G: self-employed income
179.40 €6.5/20x552 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
1,172.90 €Net total
222.85 €19% VAT
1,395.75 €TOTAL

 

Income tax return, with low factors:

AmountFactor Basic feebased on:LawDescription
252.00 €2/10x1,260 €73,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
331.50 €15/10x221 €45,000 €§35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss and Anlage G: self-employed income
55.20 €2/20x552 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
638.70 €Net total
121.35 €19% VAT
760.05 €TOTAL

 

Bookkeeping and VAT announcements, with the average factor:

AmountFactor Basic feebased onLawDescription
93.10 €7/10x133 €75,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement, monthly fee
x 12x 12 months
1,117.20 €Net total
212.27 €19% VAT
1,329.47 €TOTAL

If you want to pay only about a third of the above fee: I can send you an Excel file as a template, in which you book all your Belege yourself. 
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:

AmountFactor Basic feebased onLawDescription
66.50 €5/10x133 €75,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement, monthly fee
x 12x 12 months
798.00 €Net total
151.62 €19% VAT
949.62 €TOTAL

If you want to pay only about a third 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:

AmountFactor Basic feebased onLawDescription
194.85 €4.5/10x433 €7,500€
= 10% x 75,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
194.85 €Net total
37.02 €19% VAT
231.87 €TOTAL

 

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
129.90 €3/10x433 €7,500€
= 10% x 75,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
129.90 €Net total
24.68 €19% VAT
154.58 €TOTAL

 

Gewerbesteuer return with average factor:

AmountFactor Basic feebased onLawDescription
412.65 €3.5/10x1,179 €65,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
412.65 €Net total
78.40 €19% VAT
491.05 €TOTAL

 

Gewerbesteuer return with low factor:

AmountFactor Basic feebased onLawDescription
235.80 €2/10x1,179 €65,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
235.80 €Net total
44.80 €19% VAT
280.60 €TOTAL

 

Personengesellschaft whose partners are Gewerbetreibende (OHG, KG, non-EU capital company, some US LLC)

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 capital company, Germany will not recognise it as a capital company because Germany adheres to the “registered seat theory” (= Sitztheorie), so it will simply be treated as a Personengesellschaft. 
All UK Ltd. also turn into Personengesellschaften with Brexit, see here.
However, the US LLC gets special treatment, and can – dependent on a number of criteria that are set down in the document BMF v. 19.03.2004 – IV B 4 – S 1301 USA – 22/04BStBl 2004 I 411 – be classified as either a Personengesellschaft or a Kapitalgesellschaft by the Finanzamt. 

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.

If the Personengesellschaft (= PersG) charges VAT, either because it exceeded the Kleinunternehmer turnover level or because it simply opted to do so from the start, it will have to submit monthly VAT announcements for the first 2 years after starting out, regardless of how much it makes. 

After that, it will only be have to submit monthly VAT announcements if it owed more than 7,500€ in VAT last year.
If it owed more than 1,000€ but up to 7,500€ in VAT, it will have to submit quarterly VAT announcements, which are due on April 10th, July 10th, October 10th and January 10th. 

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: 

AmountFactor Basic feebased on:LawDescription
426.60 €3/10x1,422 €110,000 €§24 (1) Nr. 2 StBVV
Tabelle A
Feststellungserklärung
742.50 €25/10x297 €80,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss (Bilanz + GuV):
gewerbl. PersG income calculcation
1,169.10 €Net total
222.13 €19% VAT
1,391.23 €TOTAL

 

Feststellung return and Jahresabschlusswith low factors:

AmountFactor Basic feebased on:LawDescription
284.40 €2/10x1,422 €110,000 €§24 (1) Nr. 2 StBVV
Tabelle A
Feststellungserklärung
445.50 €15/10x297 €80,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss (Bilanz + GuV):
gewerbl. PersG income calculcation
729.90 €Net total
138.68 €19% VAT
868.58 €TOTAL

 

Bookkeeping and VAT announcements, with the average factor:

AmountFactor Basic feebased onLawDescription
135.80 €7/10x194 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping + VAT announcement, monthly fee
x 12x 12 months
1,629.60 €Net total
309.62 €19% VAT
1,939.22 €TOTAL

If you want to pay only about a third 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:

AmountFactor Basic feebased onLawDescription
97 €5/10x194 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement,monthly fee
x 12x 12 months
1,164.00 €Net total
221.16 €19% VAT
1,385.16 €TOTAL

If you want to pay only about a third 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:

AmountFactor Basic feebased onLawDescription
248.40 €4.5/10x552 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
248.40 €Net total
47.20 €19% VAT
295.60 €TOTAL

 

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
165.60 €3/10x552 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
165.60 €Net total
31.46 €19% VAT
197.06 €TOTAL

 

Gewerbesteuer return with average factor:

AmountFactor Basic feebased onLawDescription
497.70 €3.5/10x1,422 €110,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
497.70 €Net total
94.56 €19% VAT
592.26 €TOTAL

 

Gewerbesteuer return with low factor:

AmountFactor Basic feebased onLawDescription
284.40 €2/10x1,422 €110,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
284.40 €Net total
54.04 €19% VAT
338.44 €TOTAL

 

You're a Kapitalgesellschaft (UG, GmbH, AG, any EU capital company, some US LLC)

A capital company (= Kapitalgesellschaft = KapG) is its own legal entity.

It always has to calculate its profit through its balance sheet (Bilanz) and in a formal profit/loss calculation (= Gewinn- und Verlustrechnung = GuV), which together are called Jahresabschluss.

If the KapG charges VAT, either because it has exceeded the Kleinunternehmer turnover level or because it simply opted to do so from the start, you will have to submit monthly VAT announcements for the first 2 years after starting out, regardless of how much you make. 
After that, it will only be have to submit monthly VAT announcements if it owed more than 7,500€ in VAT last year.
If it owed more than 1,000€ but up to 7,500€ in VAT, you will have to submit quarterly VAT announcements, which are due on April 10th, July 10th, October 10th and January 10th.

All KapG, even if they perform a task that is freiberuflich like medicine, are considered gewerblich (§2 (2) GewStG).
Every KapG has to submit a yearly Gewerbesteuer return (§25 (1) Nr. 2 GewStDV).

If you have a non-EU capital company, Germany will not recognise it as a capital company because Germany adheres to the “registered seat theory” (= Sitztheorie), so it will simply be treated as a Personengesellschaft. 
All UK Ltd. also turn into Personengesellschaften with Brexit, see here.
However, the US LLC gets special treatment, and can – dependent on a number of criteria that are set down in the document BMF v. 19.03.2004 – IV B 4 – S 1301 USA – 22/04BStBl 2004 I 411 – be classified as either a Personengesellschaft or a Kapitalgesellschaft by the Finanzamt. 

Körperschaftsteuer return (corporation tax return):

The basic fee for the general part is regulated by §24 (1) Nr. 3 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 2/10 and 8/10, so the average factor is 5/10.

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 monthly VAT announcement:

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:

The KapG also has to submit a Gewerbesteuer return. It does not get the 24,500€ tax-free amount that Gewerbetreibende and gewerbliche PersG get (§11 (1) GewStG), so it will pay Gewerbesteuer from its first € of profit.
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: KapG (capital company)

Income:

  • 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)

It 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 practicing medicine.

Körperschaftsteuer return, Jahresabschluss (incl. its public disclosure on Unternehmensregister.de) , with average factors:

AmountFactor Basic feebased on:LawDescription
711.00 €5/10x1,422 €110,000 €§24 (1) Nr. 3 StBVV
Tabelle A
Körperschaftsteuer return
742.50 €25/10x297 €80,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss (Bilanz + GuV):
KapG income calculcation
1,453.50 €Net total
276.17 €19% VAT
1,729.67 €TOTAL

 

Körperschaftsteuer return, Jahresabschluss (incl. its public disclosure on Unternehmensregister.de), with low factors:

AmountFactor Basic feebased on:LawDescription
426.60 €3/10x1,422 €110,000 €§24 (1) Nr. 3 StBVV
Tabelle A
Körperschaftsteuer return
445.50 €15/10x297 €80,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss (Bilanz + GuV):
KapG income calculcation
872.10 €Net total
165.70 €19% VAT
1,037.80 €TOTAL

 

Bookkeeping and VAT announcement, with the average factor:

AmountFactor Basic feebased onLawDescription
135.80 €7/10x194 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement, monthly fee
x 12x 12 months
1,629.60 €Net total
309.62 €19% VAT
1,939.22 €TOTAL

If you want to pay only about a third of the above fee: I can send you an Excel file as a template, in which you book all the KapG’s 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 the Belege), import that Excel file into my accounting software and submit the VAT announcement.

 

Bookkeeping and VAT announcement, with a low factor:

AmountFactor Basic feebased onLawDescription
97 €5/10x194 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement,monthly fee
x 12x 12 months
1,164.00 €Net total
221.16 €19% VAT
1,385.16 €TOTAL

If you want to pay only about a third of the above fee: I can send you an Excel file as a template, in which you book all the KapG’s 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 the Belege), import that Excel file into my accounting software and submit the VAT announcement.

 

Umsatzsteuer (VAT) return with average factor:

AmountFactor Basic feebased onLawDescription
248.40 €4.5/10x552 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
248.40 €Net total
47.20 €19% VAT
295.60 €TOTAL

 

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
165.60 €3/10x552 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
165.60 €Net total
31.46 €19% VAT
197.06 €TOTAL

 

Gewerbesteuer return with average factor:

AmountFactor Basic feebased onLawDescription
497.70 €3.5/10x1,422 €110,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
497.70 €Net total
94.56 €19% VAT
592.26 €TOTAL

 

Gewerbesteuer return with low factor:

AmountFactor Basic feebased onLawDescription
284.40 €2/10x1,422 €110,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
284.40 €Net total
54.04 €19% VAT
338.44 €TOTAL