Fees and invoicing

General information

Basis of Remuneration:

Basis of remuneration: Tax advisory services are, in the absence of any deviating agreement, remunerated in accordance with the German Ordinance on the Remuneration of Tax Advisors (Steuerberatervergütungsverordnung, StBVV). The StBVV defines the range of fees for typical services such as tax returns, annual financial statements and tax advice.

Within this framework, my fees are determined in particular by the scope of the work, the level of complexity and the significance of the matter. Further information on the remuneration of tax advisors is available for you to download as a PDF in the information leaflet Tax advisor costs. 

Free introductory meeting:

A brief initial meeting to determine whether cooperation is appropriate and to agree the next steps is free of charge.

Fee estimate and documents:

If you would like an initial fee estimate for the preparation of your tax returns or annual financial statements based on the StBVV, or would prefer to agree a fixed fee, please let me know before placing your order. If these are not yet available, I will generally require your tax returns and tax assessment notices for the previous year or your most recent annual financial statements.

Renumeneration agreement:

For certain types of work, the StBVV contains only limited or no provisions, which is why in practice separate fee agreements are often concluded, in particular with businesses or where ongoing tax support throughout the year is desired.

Fixed fees

For regularly recurring services, fixed fees can be agreed on request. Examples (non‑binding):

 

Fixed fees provide you with certainty for budgeting and make it easier to plan your annual tax costs; in particularly simple or complex cases, the fee is determined on an individual basis.

Time-based fee

In some cases, billing on a time basis is required by law or is expressly agreed. Without a separate agreement, the hourly rate may, depending on the type and complexity of the engagement, be up to EUR 164 per hour.

For preparatory work, follow‑up work and other activities relating to an engagement – including by e‑mail or telephone – the usual hourly rate is EUR 115. In practice, the hourly rate for general advisory services without a specific value in dispute does not usually exceed EUR 150 per hour; project‑related fixed fees or individual hourly rates can be agreed separately. 

All fees are exclusive of statutory expenses (20%, capped at EUR 20) and 19% VAT.

Additional information

How you can help keep costs low:

Please clarify any open questions regarding the provision of documents or your records with me before work begins. Complete and well‑prepared documentation usually reduces the amount of work involved and therefore usually lower costs.

Transparent allocation of services:

Each service is assigned to a specific engagement. Services are not offset against later activities; cross-subsidisation and mixed calculations are avoided. This ensures transparency for you regarding which service incurred which cost and helps to minimise follow-up queries.

Advance payment and payment method:

Depending on the type of service, an advance payment may be requested, which will be offset against the final invoice. This helps to fund ongoing work during the year and reduces administrative effort.

For convenient payment, you can, if you wish, issue a SEPA-Lastschriftmandat (SEPA direct debit mandate).