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How much does it cost?

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
462.00 €3.5/10x1,320 €56,000 € = 48,000 € + 8,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
399.75 €6.5/20x1,230 €50,000 € §27 (1) StBVV
Tabelle A
Anlage N: employee income
200.85 €6.5/20x618 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
1,062.60€Net
201.89€19% VAT
1,264.49€TOTAL

 

Income tax, with low factors:

AmountFactor Basic feebased onLawDescription
264.00 €2/10x1,320 €56,000 € = 48,000 € + 8,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
123.00 €2/20x1,230 €50,000 € §27 (1) StBVV
Tabelle A
Anlage N: employee income
61.80 €2/20x618 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
448.80 €Net
85.27 €19% VAT
534.07 €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 €, 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 17,500€ is assumed.
You can look up the basic fee in Tabelle B StBVV.
The factors laid down by law vary between 5/10 and 30/10, so the average factor is 17.5/10.

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 666.40€ (= 452.20€ for the income tax return, based on 22,500€ income + 214.20€ 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
282.10 €3.5/10x806 €22,500 €
= 14,500 € + 8,000 €
§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
274.75 €17.5/10x157 €17,500 € §25 (1) StBVV
Tabelle B
Anlage EÜR + Anlage S/G: self-employed income
200.85 €6.5/20x618 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
757.70 €Net
143.96 €19% VAT
901.66 €TOTAL

 

Income tax, with low factors:

AmountFactor Basic feebased onLawDescription
161.20 €2/10x806 €22,500 €
= 14,500 € + 8,000 €
§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
157.00 €10/10x157 €17,500 € §25 (1) StBVV
Tabelle B
Anlage EÜR + Anlage S/G: self-employed income
61.80 €2/20x618 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
380.00 €Net
72.20 €19% VAT
452.20 €TOTAL

 

Bookkeeping: I do it, with the average factor:

AmountFactor Basic feebased onLawDescription
52.50 €7/10x75 €17,500 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
630.00 €Net
119.70 €19% VAT
749.70 €TOTAL

 

Bookkeeping: I do it, with the minimum factor:

AmountFactor Basic feebased onLawDescription
15.00 €2/10x75 €17,500 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
180.00 €Net
34.20 €19% VAT
214.20 €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
312.20 €3.5/10x892 €30,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
312.20 €Net
59.32 €19% VAT
371.52 €TOTAL

 

Gewerbesteuer return, with minimum factor:

AmountFactor Basic feebased onLawDescription
89.20 €1/10x892 €30,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
89.20 €Net
16.95 €19% VAT
106.15 €TOTAL

 

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

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 (and forward the due VAT every month) if you owed more than 7,500€ in VAT last year, or if you only just started up and your 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 you owed more than 1,000€ but up to 7,500€ in VAT, or if you only just started up and your expected VAT this year is that much, you 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 you owed under 1,000€ in VAT last year, or if you only just started up and your expected VAT this year is that much, you will be offered the option not to file VAT announcements, i.e. to just declare everything in your yearly VAT return.

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 17,500€ is assumed.
You can look up the basic fee in Tabelle B StBVV.
The factors laid down by law vary between 5/10 and 30/10, so the average factor is 17.5/10.

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 (Anlage EÜR, bookkeeping, Umsatzsteuer return, Gewerbesteuer return if Gewerbetreibender), as long as you yourself aren’t performing VAT-free work like, e.g. practicing medicine or selling insurance.

Income tax return, with average factors:

AmountFactor Basic feebased on:LawDescription
462.00 €3.5/10x1,320 €58,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
500.50 €17.5/10x286 €55,000 € §25 (1) StBVV
Tabelle B
Anlage EÜR and Anlage S or G: self-employed income
200.85 €6.5/20x618 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
1,163.35€Net
221.04€19% VAT
1.384.39€TOTAL

Income tax return, with low factors:

AmountFactor Basic feebased on:LawDescription
264.00 €2/10x1,320 €58,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
286.00 €10/10x286 €55,000 € §25 (1) StBVV
Tabelle B
Anlage EÜR and Anlage S or G: self-employed income
61.80 €2/20x618 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
611.80 €Net
116.24 €19% VAT
728.04 €TOTAL

Bookkeeping and VAT announcements, with the average factor:

AmountFactor Basic feebased onLawDescription
95.90 €7/10x137 €55,000 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
1,150.80 €Net
218.65 €19% VAT
1,369.45 €TOTAL

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:

AmountFactor Basic feebased onLawDescription
68.50 €5/10x137 €55,000 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
822.00 €Net
156.18 €19% VAT
978.18 €TOTAL

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:

AmountFactor Basic feebased onLawDescription
218.25 €4.5/10x485 €minimum: 8,000 €
NOT on 5,500 €
= 10% x 55,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
218.25 €Net
41.47 €19% VAT
259.72 €TOTAL

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
145.50 €3/10x485 €minimum: 8,000 €
NOT on 5,500 €
= 10% x 55,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
145.50 €Net
27.65 €19% VAT
173.15 €TOTAL

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

AmountFactor Basic feebased onLawDescription
430.50 €3.5/10x1,230 €50,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
430.50 €Net
81.80 €19% VAT
512.30 €TOTAL

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

AmountFactor Basic feebased onLawDescription
246.00 €2/10x1,230 €50,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
246.00 €Net
46.74 €19% VAT
292.74 €TOTAL

You're a Personengesellschaft whose partners are Freiberufler (GbR, PartG, some non-EU companies, 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 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. 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.

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.

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 17,500€ is assumed. 
You can look up the basic fee in Tabelle B StBVV.
The factors laid down by law vary between 5/10 and 30/10, so the average factor is 17.5/10.

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 (Anlage EÜR, bookkeeping, Umsatzsteuer 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
477.90 €3/10x1,593 €110,000 €§24 (1) Nr. 2 StBVV
Tabelle A
Feststellungserklärung
777.00 €17.5/10x444 €130,000 € §25 (1) StBVV
Tabelle B
Anlage EÜR:
PersG income calculcation
1,254.90 €Net
238.43 €19% VAT
1,493.33 €TOTAL

Income tax return, with low factors:

AmountFactor Basic feebased on:LawDescription
318.60 €2/10x1,593 €110,000 €§24 (1) Nr. 2 StBVV
Tabelle A
Feststellungserklärung
444.00 €10/10x444 €130,000 € §25 (1) StBVV
Tabelle B
Anlage EÜR:
PersG income calculcation
762.60 €Net
144.89 €19% VAT
907.49 €TOTAL

Bookkeeping and VAT announcements, with the average factor:

AmountFactor Basic feebased onLawDescription
151.90 €7/10x217 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
1,822.80 €Net
346.33 €19% VAT
2,169.13 €TOTAL

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:

AmountFactor Basic feebased onLawDescription
108.50 €5/10x217 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping, monthly fee
x 12x 12 months
1,302.00 €Net
247.38 €19% VAT
1,549.38 €TOTAL

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:

AmountFactor Basic feebased onLawDescription
278.10 €4.5/10x618 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
278.10 €Net
52.84 €19% VAT
330.94 €TOTAL

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
185.40 €3/10x618 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
185.40 €Net
35.23 €19% VAT
220.63 €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). 

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 (and forward the due VAT every month) if you owed more than 7,500€ in VAT last year, or if you only just started up and your 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 you owed more than 1,000€ but up to 7,500€ in VAT, or if you only just started up and your expected VAT this year is that much, you 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 you owed under 1,000€ in VAT last year, or if you only just started up and your expected VAT this year is that much, you will be offered the option not to file VAT announcements, i.e. to just declare everything in your yearly VAT return.

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
493.85 €3.5/10x1,411 €73,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
620.00 €25/10x248 €45,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss and Anlage G: self-employed income
200.85 €6.5/20x618 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
1,314.70 €Net
249.79 €19% VAT
1,564.49 €TOTAL

Income tax return, with low factors:

AmountFactor Basic feebased on:LawDescription
282.20 €2/10x1,411 €73,000 €§24 (1) Nr. 1 StBVV
Tabelle A
Income tax return: general part
372.00 €15/10x248 €45,000 €§35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss and Anlage G: self-employed income
61.80 €2/20x618 €12,000 €§27 (1) StBVV
Tabelle A
Anlage V: rental income from Spain
716.00 €Net
136.04 €19% VAT
852.04 €TOTAL

Bookkeeping and VAT announcements, with the average factor:

AmountFactor Basic feebased onLawDescription
114.80 €7/10x164 €75,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement, monthly fee
x 12x 12 months
1,377.60 €Net
261.74 €19% VAT
1,639.34 €TOTAL

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:

AmountFactor Basic feebased onLawDescription
82.00 €5/10x164 €75,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement, monthly fee
x 12x 12 months
984.00 €Net
186.96 €19% VAT
1,170.96 €TOTAL

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:

AmountFactor Basic feebased onLawDescription
218.25 €4.5/10x485 €7,500€
= 10% x 75,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
218.25 €Net
41.47 €19% VAT
259.72 €TOTAL

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
145.50 €3/10x485 €7,500€
= 10% x 75,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
145.50 €Net
27.65 €19% VAT
173.15 €TOTAL

Gewerbesteuer return with average factor:

AmountFactor Basic feebased onLawDescription
462.00 €3.5/10x1,320 €65,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
462.00 €Net
87.78 €19% VAT
549.78 €TOTAL

Gewerbesteuer return with low factor:

AmountFactor Basic feebased onLawDescription
264.00 €2/10x1,320 €65,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
264.00 €Net
50.16 €19% VAT
314.16 €TOTAL

Personengesellschaft whose partners are Gewerbetreibende (OHG, KG, some non-EU companies, 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 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: 

AmountFactor Basic feebased on:LawDescription
477.90 €3/10x1,593 €110,000 €§24 (1) Nr. 2 StBVV
Tabelle A
Feststellungserklärung
832.50 €25/10x333 €80,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss (Bilanz + GuV):
gewerbl. PersG income calculcation
1,310.40 €Net
248.98 €19% VAT
1,559.38 €TOTAL

 

Feststellung return and Jahresabschlusswith low factors:

AmountFactor Basic feebased on:LawDescription
318.60 €2/10x1,593 €110,000 €§24 (1) Nr. 2 StBVV
Tabelle A
Feststellungserklärung
499.50 €15/10x333 €80,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss (Bilanz + GuV):
gewerbl. PersG income calculcation
818.10 €Net
155.44 €19% VAT
973.54 €TOTAL

 

Bookkeeping and VAT announcements, with the average factor:

AmountFactor Basic feebased onLawDescription
151.90 €7/10x217 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping + VAT announcement, monthly fee
x 12x 12 months
1,822.80 €Net
346.33 €19% VAT
2,169.13 €TOTAL

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:

AmountFactor Basic feebased onLawDescription
108.50 €5/10x217 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement,monthly fee
x 12x 12 months
1,302.00 €Net
247.38 €19% VAT
1,549.38 €TOTAL

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:

AmountFactor Basic feebased onLawDescription
278.10 €4.5/10x618 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
278.10 €Net
52.84 €19% VAT
330.94 €TOTAL

 

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
185.40 €3/10x618 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
185.40 €Net
35.23 €19% VAT
220.63 €TOTAL

 

Gewerbesteuer return with average factor:

AmountFactor Basic feebased onLawDescription
557.55 €3.5/10x1,593 €110,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
557.55 €Net
105.93 €19% VAT
663.48 €TOTAL

 

Gewerbesteuer return with low factor:

AmountFactor Basic feebased onLawDescription
318.60 €2/10x1,593 €110,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
318.60 €Net
60.53 €19% VAT
379.13 €TOTAL

 

You're a Kapitalgesellschaft (UG, GmbH, AG, all EU capital companies, some non-EU companies, 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.

A KapG 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.

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 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.

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 or selling insurance.

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

AmountFactor Basic feebased on:LawDescription
796.50 €5/10x1,593 €110,000 €§24 (1) Nr. 3 StBVV
Tabelle A
Körperschaftsteuer return
832.50 €25/10x333 €80,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss (Bilanz + GuV):
KapG income calculcation
1,629.00 €Net
309.51 €19% VAT
1,938.51 €TOTAL

 

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

AmountFactor Basic feebased on:LawDescription
477.90 €3/10x1,593 €110,000 €§24 (1) Nr. 3 StBVV
Tabelle A
Körperschaftsteuer return
499.50 €15/10x333 €80,000 € §35 (1) Nr. 1 a) StBVV
Tabelle B
Jahresabschluss (Bilanz + GuV):
KapG income calculcation
977.40 €Net
185.71 €19% VAT
1,163.11 €TOTAL

 

Bookkeeping and VAT announcement, with the average factor:

AmountFactor Basic feebased onLawDescription
151.90 €7/10x217 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement, monthly fee
x 12x 12 months
1,822.80 €Net
346.33 €19% VAT
2,169.13 €TOTAL

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 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
108.50 €5/10x217 €130,000 €§33 (1) StBVV
Tabelle C
Bookkeeping and VAT announcement,monthly fee
x 12x 12 months
1,302.00 €Net
247.38 €19% VAT
1,549.38 €TOTAL

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 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
278.10 €4.5/10x618 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
278.10 €Net
52.84 €19% VAT
330.94 €TOTAL

 

Umsatzsteuer (VAT) return with low factor:

AmountFactor Basic feebased onLawDescription
185.40 €3/10x618 €13,000€
= 10% x 130,000 € turnover
§24 (1) Nr. 8 StBVV
Tabelle A
Umsatzsteuer return
185.40 €Net
35.23 €19% VAT
220.63 €TOTAL

 

Gewerbesteuer return with average factor:

AmountFactor Basic feebased onLawDescription
557.55 €3.5/10x1,593 €110,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
557.55 €Net
105.93 €19% VAT
663.48 €TOTAL

 

Gewerbesteuer return with low factor:

AmountFactor Basic feebased onLawDescription
318.60 €2/10x1,593 €110,000 €§24 (1) Nr. 5 StBVV
Tabelle A
Gewerbesteuer return
318.60 €Net
60.53 €19% VAT
379.13 €TOTAL