My Fees
Many tax-related services—such as tax returns, annual financial statements and tax advice—are billed in accordance with the German Tax Adviser Remuneration Regulation (Steuerberatervergütungsverordnung, StBVV). It provides a statutory and transparent framework for determining fees.
For typical cases, my fee calculators offer an initial, non-binding indication:
Complete, well-organised digital documents enable efficient processing. Extensive follow-up questions, corrections or specific individual issues may increase the time and effort required and, consequently, the fee. Fees may therefore vary even for broadly comparable engagements.
For certain services, the German Tax Advisor Remuneration Regulation provides for billing based on the time required. This applies, for example, to reviewing a tax assessment notice, setting up bookkeeping processes, or carrying out certain preparatory work for annual financial statements. As a general guideline, a time-based fee of €115 per hour plus VAT applies to matters of average complexity.
My fact sheet, “Tax Advisor Fees” (PDF) also provides a brief overview of the basics of tax advisor compensation. You can find additional examples of how fees are calculated on the website of the Berlin Chamber of Tax Advisors.
Individual fee agreements
For more extensive matters, or matters where the scope and required effort cannot yet be reliably assessed—for example, the review and reconstruction of several years of tax records—as well as for particularly complex advisory matters—for example, tax planning and structuring in connection with a business closure—an individual fee agreement will generally be concluded before work begins. This may include, for example, agreeing on a fixed fee or billing based on the time required.
This also applies to services for which remuneration is not, or not fully, governed by statutory rules, such as business advisory services. I will discuss with you which billing basis is appropriate in the individual case before accepting the engagement. The fee agreement will be concluded in text form before the work begins.
Billing and Payment
For consumers engaging my services for the first time, the fee for an initial consultation is legally capped at €190 plus VAT. For straightforward matters that can be clarified quickly, the fee may be lower.
If a related subsequent engagement is commissioned, the fee for the initial consultation will be credited against the fee for that engagement. For ongoing or more extensive engagements, an appropriate advance payment may be requested.
For ongoing or more extensive engagements, an appropriate advance payment may be agreed. For ongoing engagements, particularly bookkeeping services, invoices are generally issued on a quarterly basis.
Unless otherwise agreed, the final invoice will be issued once the commissioned work has been completed. For tax returns, this may be, for example, after the return has been completed and submitted or—where commissioned—after the tax assessment notice has been reviewed.
Payment by SEPA direct debit is also available.
Fee framework for frequent services:
| Services | Fee*
(plus applicable VAT in each case) |
|---|---|
| Income Tax Return with Multiple Types of Income (e.g., wages and salaries, investment income, rental and leasing income) | ca. 350 € - 750 € |
| Tax returns statements for freelancers or sole proprietors
(incl. income surplus statement) |
ca. 500 € - 1.000 € |
| Financial Statements and Tax Returns for Small Corporations (incl. e-balance sheet, disclosure) |
ca. 1.000 € - 2.000 € |
|
Financial Accounting / Ongoing Bookkeeping
(incl. advance VAT returns, and summary reports) |
monthly ca. 100 € - 200 €
or quaterly ca. 150 - 300 € |
| Additional services during the ongoing mandate (e.g., applications, reviews of tax assessment notices, participation in tax audits) |
Billing based on statutory fees or by agreement - depending on the type of service |
| Tax consulting / other advice (verbal/written) (e.g., structuring, planning, and written expert opinions) |
Billing based on statutory fees or by agreement - depending on the type of service |
*The actual fee is based on the scope, complexity, and specific characteristics of the respective engagement. Unless an individual fee agreement is reached, billing is conducted in accordance with the statutory provisions of the StBVV.