Services

From your personal income tax to filing a corporation tax declaration for business entities, you can rely on me being your qualified expert.

  • Income tax declarations (“Einkommensteuererklärungen”). This also includes producing income related expenses for students that can be carried forward into later years
  • Book-keeping in order to calculate profit through net income method (“Einnahmen-Überschuss-Rechnung gem. § 4 Abs. 3 EStG”) or, alternatively, through establishing balance-sheets (“Bilanz gem. § 4 Abs. 1 EStG u. HGB”)
  • VAT-Declarations, monthly or quartly (“Umsatzsteuervoranmeldungen”)
  • VAT-Declarations, annually (“Umsatzsteuerjahreserklärungen”)
  • Payroll accounting
  • Property tax declarations (“Grundsteuererklärungen”)
  • Trade tax declarations (“Gewerbesteuererklärungen”)
  • Corporate tax declarations (“Körperschaftsteuererklärungen”)
  • Capital transfer tax declarations (“Schenkungsteuererklärungen“)
  • Inheritance tax declarations (“Erbschaftsteuererklärungen”)
  • International taxation law (“IStR”), also for employees and expatriates
  • Filing of different applications: Adjusting sub-year tax pre-payments, Change of tax-class for employees, Tax-questionnaire, Deferment of payment
  • Start-up-consultation

Fee-structure

Fees are an important factor for every client when choosing a competent tax-advisor. Since this is always a rather individual question, I will try my best to outline the fee-structure beforehand. I prepare all my invoices according to the applicable statute, Tax Advisor Compensation Order Ordinance (“Steuerberatervergütungsverordnung” or “StBVV” for short).

Initial consultation

The fees of the initial consultation are settled in § 21 StBVV. For an initial consultation I charge € 175,00 (net) plus expenses according to § 16 StBVV.

Tax declaration

In general, fees for tax declarations are calculated according to the “object-value” of revenue (of all types) generated within the tax year. The fees therefore depend on the sum of income or the sum of expenses (i.e. object-value), the complexity (e.g. foreign income, multiple income streams) as well as the degree of effort needed to complete your tax-return(s).

Book-keeping

According to the StBVV, an hourly fee is used when doing your books. My rate for all book-keeping tasks (e.g. sorting, allocating and filing documents and invoices) is € 80,00 (net) plus expenses per hour. This rate is below the average rates of Munich. This rate also applies to the monthly or quarterly VAT-declaration (if applicable). The initial fee for setting up book-keeping is € 175,00 (net) plus expenses. This fee applies only once.

Payroll accounting

According to StBVV, the fee for a salary statement is € 17,50 (net) plus expenses. This also includes the monthly salary tax declaration (if applicable). The cost for initially setting up the salary-book-keeping is € 175,00 (net) plus expenses and applies only once per employee.

Appeal

The fees for an appeal are calculated according to the object-value as well as the complexity of the matter itself. Where it is clear that the fee for filing an appeal will exceed the value of the return on success, or should it appear that an appeal has little chance of success, I will contact you beforehand and we will discuss the options.

Examination of tax assessment notices

I charge € 60,00 (net) plus expenses for examining the annual tax assessment notice. This applies for the annual income tax return. In case there is an additional curch tax liability, this amount increases to a total of € 75,00 plus expenses. Should you run your own business and are obliged to hand in an annual VAT-return as well as an annual trades tax-return, I charge € 125,00 (net) plus expenses, as the amounts of tax assessment notices increase.

Standard-fees combined with minimum object-values according to Tax Advisor Compensation Order Ordinance (StBVV)

Regardless of object-values (amount of income or expenses), the following fees would apply, if middle-factors were combined with the minimum object-values according to the law (StBVV):

Standard-fees for tax returns combined with minimum object-values (Abstract)
Fee-typeStatutory SourceMinimum-Object-valueMiddle-FactorFees (net)
Income tax declaration without determination of individual incomes§ 24 Abs. 1 Nr. 1 i.c.w. § 16 StBVV8.000,00 €3/10165,50 €
Separate statement tax declaration without determination of individual incomes§ 24 Abs. 1 Nr. 2 i.c.w. § 16 StBVV8.000,00 €3/10165,50 €
Corporation tax declaration§ 24 Abs 1. Nr. 3 i.c.w. § 16 StBVV16.000,00 €4/10286,00 €
Trades tax declaration§ 24 Abs 1 Nr. 5 i.c.w. § 16 StBVV8.000,00 €3/10165,50 €
Annual VAT declaration§ 24 Abs 1 Nr. 8 i.c.w. § 16 StBVV8.000,00 €4/10214,00 €
Standard-fees for determination of profits combined with minimum object-values (Abstract)
Fee-typeStatutory SourceMinimum-Object-valueMiddle-FactorFees (net)
Determination of profit through net income method § 4 Abs. 3 EStG§ 25 Abs. 1 i.c.w. § 16 StBVV17.500,00 €17,5/30294,75 €
Determination of profit through balance-sheets § 4 Abs. 1 EStG§ 35 Abs. 1 Nr. 1a i.c.w. § 16 StBVV3.000,00 €25/10135,00 €
Standard-fees for attachments to income tax return combined with minimum object-values (Abstract)
Fee-typeStatutory SourceMinimum-Object-valueMiddle-FactorFees (net)
Determination of income or expenses of employment income § 19 EStG§ 27 Abs. 1 i.c.w. § 16 StBVV8.000,00 €6/20165,50 €
Determination of income or expenses capital income § 20 EStG§ 27 Abs. 1 i.c.w. § 16 StBVV8.000,00 €6/20165,50 €
Determination of income or expenses of letting or leasing § 21 EStG§ 27 Abs. 1 i.c.w. § 16 StBVV8.000,00 €6/20165,50 €
Determination of income or expenses of other income § 22 – 23 EStG§ 27 Abs. 1 i.c.w. § 16 StBVV6.000,00 €6/20165,50 €

Being a client, how am I able to reduce the amount of fees?

A good documentation of the tax-relevant circumstances, the order of your documents and invoices as well as meeting deadlines can greatly contribute towards keeping costs down. I will gladly assist you with some hints, in order to be able to lower the cost of your tax advice.

BAVENTA tax consultancy Florian Rühlemann
Almbachstraße 8
81379 Munich

Tel.: +49 (89) 780 187 54
E-Mail: kanzlei@baventa-stb.de
Copyright ©2023 Florian Rühlemann

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