Tax consulting costs?
The Tax Advisor Remuneration Ordinance (StBVV) applies to the area of tax advisory services. The fee specifications contained in the StBVV, in particular with regard to appropriateness, ensure that no excessive fees are charged which are not in proportion to the service provided. This ensures that you as a client receive a uniform standard of service and quality at comparable and comprehensible fees. The StBVV contains, among other things, the basic ideas of consumer protection and quality assurance and is therefore a guarantee for qualified advice at a price that suits your personal circumstances. However, the StBVV also allows higher or lower fees to be agreed in writing than the law provides for.
As a tax consultant, it is therefore my task to determine the appropriate fee for each individual matter. I may also set intermediate values within the fee range. In matters of average importance, average workload and average degree of difficulty, as a tax advisor I can claim the average fee, i.e. the average fee within the fee range specified by the Tax Advisor Remuneration Ordinance, without further justification within the meaning of Section 11 (1) StBVV (see OLG Hamm, judgment of 26.11.2013, 25 U 5/13, DStR 2014, p. 2151). I generally do not make use of this; for me, the average fee represents the upper fee limit.
If there are no special features, the assignment can be completed quickly and there is no major liability risk, this has a reducing effect on the amount of the fee when I issue the invoice. The amount of the fee also depends, for example, on whether you as the client provide your documents in a timely, orderly and bundled manner.
In this respect, I ask you to trust that I will invoice your services properly and assure you that it is not in my interest to achieve the highest possible fee, but rather a fee that is in proportion to the service provided. The StBVV exists precisely for this purpose.
Does the introductory meeting cost anything?
The initial call about the possibilities of working together is of course free of charge (e.g. content of a tax consultancy agreement; scope of services and qualifications). I calculate about 15 minutes for consumer mandates and up to 30 minutes for corporate mandates.
If concrete tax advice or information is provided at the same time, this constitutes an initial consultation for which a lump sum of up to EUR 190 can be charged for consumers (acc. to Section 21 StBVV). I charge according to the statutory time fee of EUR 52.50 per half hour in six-minute intervals (average fee according to § 13 StBVV; plus statutory expenses, § 16 StBVV, 20%, max. EUR 20 and 19% VAT). To make it easier to settle payments, I use the SEPA direct debit procedure.
Example: It takes 45 minutes to discuss your matter (including 15 minutes initial discussion without any tax advice or information). After the consultation, I may send you additional information by e-mail, because I need to read up on something as a precaution without significant additional effort. The total gross fee for this is EUR 74,97 (consultation 30 min EUR 52,5 plus lump sum for statutory expenses EUR 10,5 and VAT 19% EUR 11,97).
Why does even a “small” question cost something? I am pleased to help you with assistance in tax matters, but I do not work for free. This also applies if no written order has been placed, as I am liable for any information – even if it was given ” only briefly on the phone”. I hope you understand that. If not, I am not the right tax advisor for you.
Would you like to find out more? Download the following information sheet:
Fee calculators
(only in German available)
Fee examples*
*Based on StBK Berlin (see https://stbk-berlin.de/steuerberater-innen/#honorarbeispiele)
Example 1: Employee
The income tax return is prepared for the employee; in addition, the income from non-self-employed work is determined. If further income has been earned, additional fees will be charged to determine this.
| Annual income: 40.000,00 Euro | Annual fee in EUR |
|---|---|
|
Income tax return |
318,30 |
|
Determination of income from employment |
106,10 |
|
Lump sum expenses |
20,00 |
|
Total net (plus VAT 19 %) |
444,40 |
Example 2: Freelancer
The tax consultant keeps the agreed monthly tax records for the freelancer. The profit is determined by means of a simple income surplus calculation. The freelancer compiles orderly receipts and has them recorded monthly so that the advance VAT return can be prepared. In addition, a business analysis is prepared so that the freelancer always has an overview of business development.
| Annual turnover: 80.000,00 Euro | Annual fee in EUR |
|---|---|
|
Keep monthly tax records incl. submission of advance VAT return |
1.377,60 |
|
Revenue surplus statement |
582,75 |
|
Annual VAT return |
145,50 |
|
Income tax return |
369,00 |
|
Lump sum expenses |
80,00 |
|
Total net (plus VAT 19 %) |
2.554,85 |
Example 3: Medium-sized company
In the case of a GmbH, the tax consultant takes care of the ongoing financial accounting. This includes the annual financial statements with e-balance sheet and notes as well as all necessary company tax returns. The company prepares its own payroll accounting.
| Annual turnover: 2.000.000,00 Euro | Annual fee in EUR |
|---|---|
|
Accounting |
14.428,80 |
|
Annual financial statements including notes and e-balance sheet |
4.501,10 |
|
Corporate income tax return |
637,20 |
|
Annual VAT return |
640,80 |
|
Trade tax return |
477,90 |
|
Lum sum expenses |
320,00 |
|
Total net (plus VAT 19 %) |
21.005,80 |
Example 4: Start-up GmbH
In the case of a start-up GmbH, the tax consultant takes care of the ongoing financial accounting, the annual financial statements including the e-balance sheet and the necessary company tax returns. The company prepares its own payroll accounting.
| One-off costs | Fee in EUR |
|---|---|
|
Initial tax advice |
105,00 |
|
Correspondence with the tax office (registration, tax number) |
130,00 |
|
Opening balance |
130,00 |
|
Setting up financial accounting |
130,00 |
|
Lum sum expenses |
20,00 |
|
Total net (plus VAT 19 %) |
440,00 |
| Annual turnover: 100.000,00 Euro | Annual fee in EUR |
|---|---|
|
Accounting |
1.486,80 |
|
Annual financial statements including notes and e-balance sheet |
1.530,00 |
|
Corporate income tax return |
199,50 |
|
Annual VAT return |
171,30 |
|
Trade tax return |
199,50 |
|
Lump sum expenses |
320,00 |
|
Total net (plus VAT 19 %) |
3.907,10 |
Example 5: Start-up sole proprietorship
The monthly tax records and the determination of profit by means of a simple revenue surplus calculation are among the main tasks of tax consultants when working with entrepreneurs who are not required to keep accounts. Orderly receipts are recorded monthly so that the advance VAT return can be prepared. The client receives a business management evaluation as brief information and an overview.
| One-off costs | Fee in EUR |
|---|---|
|
Initial tax advice |
105,00 |
|
Correspondence with the tax office (registration, tax number) |
105,00 |
|
Setting up financial accounting |
105,00 |
|
Lump sum expenses |
20,00 |
|
Total net (plus VAT 19 %) |
335,00 |
| Annual turnover: 30.000,00 Euro | Annual fee in EUR |
|---|---|
|
Keep monthly tax records incl. Records incl. advance VAT return |
856,80 |
|
Revenue surplus statement |
304,50 |
|
Annual VAT return |
145,50 |
|
Trade tax return |
145,50 |
|
Income tax return |
145,50 |
|
Lump sum expenses |
251,36 |
|
Total net (plus VAT 19 %) |
1.849,16 |