Billing practice and fees in accordance with the StBVV for financial statements, tax returns and consulting
The fees are generally based on the requirements of the Tax Advisor Remuneration Regulation (StBVV). When determining fees, the following criteria must also be taken into account in accordance with § 11 StBVV:
- Difficulty (influences the time required)
- Scope of the case (influences the time required)
- Significance of the case (influences the time required)
- Liability risk (influences the time required, among other things)
- Income level (influences the risk)
- Asset status (influences the risk)
- Urgency (pressure increases the risk)
- Extraordinary circumstances (special service)
- Income and assets (social compensation)
In order to be able to offer my services to smaller and more labour-intensive clients, to secure the financial resources required for processing, to enable me to concentrate on the actual processing of your (tax) matters and to work transparently, I propose that a remuneration agreement be concluded.
In practice, I initially calculate a minimum of €115 per hour, but if the average fee is not exceeded, up to €165 per hour, i.e. in line with the hourly rate pursuant to Section 13 of the German Lawyers’ Fees Act (StBVV) from July 2025. This already ensures that the fee is reasonable. The easier or more complicated a case is, the cheaper or more expensive it will be. Every case is always new and every year is different, because things and laws change.
I can often give you an initial fee estimate based on the information and documents you provide during the initial consultation. I offer corporate clients the option of discussing individual discounts or flat fee.
Steuerberaterkosten-Rechner
The value of the economic interest is particularly important for determining the amount of fees for tax consulting services.
Examples:
- Sale of a company → purchase price
- Real estate consulting → market value of the property
- Financial consulting → amount of the loan
- Tax disputes → tax implications
- Change of legal form → annual turnover of the company
If exact values are not available, the value of the matter will be estimated. If this cannot be determined (e.g. in the case of an audit order), the time fee will apply. All time spent on your behalf will be taken into account, including time spent in person, on the phone or via email. A flat rate can be agreed upon request.
Initial consultation package for entrepreneurs (upon request): €350 flat rate
Up to 2 hours of individual consultation; incl. checklists, information sheets and sample templates. Ideal for start-ups and entrepreneurs looking for guidance (including submission and preparation deadlines; record-keeping requirements; GmbH distributions; accounting; income surplus calculation; roadmap to GmbH closure; comparison of legal forms and tax burdens).
DATEV Unternehmen online
- DUO provision / accounting setup: €199 flat fee
- DUO, Belege Online <5 GB storage; up to 3 bank accounts; IT service and security fee: €20 per month
Disclosure / filing: €130 flat fee
Billing of activities based on time (i.e. without object value):
- Initial consultation: €115 per hour => consumers max. €190
The fee also covers any initial work involved in taking on the client as an existing client (including identification in accordance with the Money Laundering Act; setting up the MyDATEV portal; filing the power of attorney for tax representation; welcome email with further information and access to the information sheet database). - Business management consulting: €150 per hour => Start-ups in their first year €115 per hour
- Other services: €115 per hour
- For example: Consulting on the “doorstep”; setting up accounting; reviewing tax assessments; communicating with tax authorities; preparatory work beyond the usual scope; additional work.
Times are recorded continuously via the DATEV eG tax advisor IT system in 6-minute intervals (1/10 of an hour) and made available automatically when billing is based on time (see e-invoicing and invoice attachments).
Depending on the type of service and necessity (e.g. in the event of a crisis; commencement of work on new mandates; provision of advice or other activities in connection with the preparation assignment, Section 21 StBVV), clients will receive an advance invoice (Section 8 StBVV). Any advance payments will be offset against the final invoice. Any credit balance will be refunded immediately.
The fee for advice and information (e.g. inheritance tax advice) may be offset against a fee if it is connected with other activities (e.g. inheritance tax return), see Section 21(1) StBVV.
If you incur costs for the preparation of your tax return (e.g. €1,000) and these are not privately incurred (e.g. income tax return form), these can often be reduced as business expenses or income-related expenses in your tax liability at your individual marginal tax rate (e.g. at 40% = €400), so that the actual effective costs for you are lower (e.g. €600)
All fees are subject to statutory expenses and value added tax.
Upon request, a SEPA direct debit mandate can be set up for existing clients.