Fees
Clarity about costs and services
I generally charge for my services in accordance with the Tax Advisor Remuneration Regulation (StBVV). The StBVV regulates the statutory fee framework for typical activities such as
- the preparation of tax returns,
- the preparation of annual financial statements
- and tax consulting
Further information can be found here:
- Information sheet: Tax advisor costs (download)
- Income tax return for private individuals (download)
My tip:
Before you give me the start signal to prepare your tax return or annual financial statements, please check that all your information and documents are available in full on the DATEV portal.
If you have any questions about providing documents or would like to go through checklists (e.g., income tax, preparatory work for financial statements) together, I recommend arranging a short online appointment in advance to discuss this.
This saves time, avoids queries, speeds up processing, and helps to keep your costs within reasonable limits.
The better your documents are prepared, the faster and more efficiently I can process your tax return or annual financial statements.
The fees then generally range between the minimum and average fees according to the StBVV (German Tax Advisory Fees Act).
Information on preparation
Before you give me the start signal to prepare your tax return or annual financial statements, please check that all your documents are available on the DATEV portal.
If you have any questions about providing documents or would like to go through checklists (e.g., income tax, preparatory work for financial statements) together, I recommend scheduling a short online appointment in advance to coordinate.
This saves time, avoids queries, speeds up processing, and helps keep your costs down.
The better your documents are prepared, the more efficiently I can process your order. The fees then usually range between the minimum and average fees according to the StBVV (German Tax Advisory Fees Regulation).
Fee calculation
When determining the fee, I first consider the time required (scope of the work) and then take into account other criteria such as importance, liability, and difficulty.
Taking these factors into account, I calculate for typical services a minimum of €115 within the statutory framework fee and up to €164 per divisible hour if the average fee is adhered to.
This ensures that the fee always remains reasonable and comprehensible.
Without matter of value: Exactly €115.
(e.g., general advice, short requests oder research)
The time required for the individual case is taken into account in full, including preparatory and follow-up work.
The fees are plus expenses (flat rate or actual) and VAT.
Individual remuneration agreement
Many services relating to business consulting or organizational support are only regulated to a limited extent in the Tax Advisor Remuneration Regulation (StBVV), or are not regulated at all, or are difficult to implement in practice.
I therefore recommend the use of a remuneration agreement throughout the tax firm to ensure transparent and fair fee structuring.
For higher subject values, it is also possible to agree on revenue-based service packages on request in order to create even greater planning security.
Complex consulting cases
For complex issues (e.g., restructuring, § 21 StBVV) or if you require a written report (e.g., expert opinion, § 22 StBVV), an initial consultation is advisable. During this consultation, we will clarify
- our objectives
- possible tax risks
- the next steps
If your matter falls outside my area of expertise (e.g., complex inheritance cases involving business assets or insolvency issues), I will be happy to refer you to specialized colleagues.
Otherwise, you will receive an individual quote for a follow-up order.
Acceptance of mandate
Invoices are issued electronically (sender address: e-invoice@datev.de) with the required information in accordance with § 9 StBVV.
If anything is unclear or you have any questions, please let me know.
For time-based activities (e.g., according to § 13 StBVV), you will receive a simple activity statement.
If an invoice contains services billed both according to the value of the object and the time spent, the proof cannot be automatically attached for technical reasons. In this case, I can send you the proof by email upon request.
To secure and cover ongoing processing costs, an advance payment (Vorschuss) may be requested in advance or during processing your order.
A SEPA direct debit mandate can be set up for convenient payment processing.
Note on the client relationship and tax benefits
Tax consulting services are classified as “higher-level services” within the meaning of Section 627 of the German Civil Code (BGB).
These are based on a special relationship of trust – accordingly, you can terminate the client relationship at any time without observing a notice period.
In many cases, tax advisor fees are tax deductible, for example as business expenses or income-related expenses.
Note: Fixed prices are optional. The sample fixed price lists below are for initial guidance only.
Fee calculator
Note on the fee calculator
The fee calculators provided are based on the StBVV and are intended to offer a rough guide. For reasons of user-friendliness, however, they only take a few parameters into account and do not consider any individual circumstances.
Good to know:
If the documents are complete and well organized and the effort involved is average, the fees for tax returns and annual financial statements range between the minimum and average fees.
Fee examples
The following table contains non-binding examples, in each case plus 19% VAT. Further examples can be found on the website of the Berlin Chamber of Tax Consultants.
Micro-limited company (e.g. GmbH)
Performance period: two years
Paramenters: Revenues = 15.000 €; Total assets = 20.000 €; Employees = None
| Services | 1. Year | 2. Year |
|---|---|---|
| Annual financial statements (including preparation report) | 400,00 € | 400,00 € |
| Filing in the Federal Gazette | 150,00 € | 150,00 € |
| Company tax returns (corporate income tax, trade tax, VAT) and e-balance sheets | 400,00 € | 400,00 € |
| Review of tax assessment notices | 85,00 € | 85,00 € |
| Total fee | 1.035,00 € | 1.035,00 € |
Micro-limited company (e.g. GmbH), incl. accounting
Performance period: two years
Paramenters: Revenue = 15.000 €; Total assets = 20.000 €; Employees = None
| Services | 1. Year | 2. Year |
|---|---|---|
| Accouting setup (incl. providing DATEV Unternehmen online) | 250,00 € | – |
| Accounting - Quaterly (approx. 20 receipts each) | 400,00 € | 400,00 € |
| Clarification of missing receipts or additional reconciliations in the first year (2 hours à 115 €) | 230,00 € | – |
| Annual financial statements (including preparation report) | 400,00 € | 400,00 € |
| Filing in the Federal Gazette | 150,00 € | 150,00 € |
| Company tax returns (corporate income tax, trade tax, VAT) and e-balance sheets | 400,00 € | 400,00 € |
| Review of tax assessment notices | 85,00 € | 85,00 € |
| Total fee | 1.915,00 € | 1.435,00 € |
Self-employed / Freelancer
Perfomance period: two years
Paramenters: Income = 65.000 €; Expsenses = 10.000 €; Employees = None
| Services | 1. Year | 2. Year |
|---|---|---|
| Import of external accounting / Additional reconciliation work in the first year (3 hours at 115 €) |
115,00 € | – |
| Business tax returns (including Annex EÜR) | 550,00 € | 550,00 € |
| Private tax return without other income | 200,00 € | 200,00 € |
| Review of tax assessment notices | 65,00 € | 65,00 € |
| Total fee | 930,00 € | 815,00 € |
Self-employed / freelancer (including tax record keeping)
Performance period: two years
Paramenters: Income = 65.000 €; Expenses = 10.000 €; Employees = None
| Services | 1. Year | 2. Year |
|---|---|---|
| Accounting setup (including provision of DATEV Unternehmen online | 250,00 € | – |
| Tax records - Quarterly (approx. 50 documents each) | 600,00 € | 600,00 € |
| Clarification of missing receipts and additional coordination effort in the first year (2 hours at €115)) |
230,00 € | – |
| Business tax returns (including Annex EÜR) | 550,00 € | 550,00 € |
| Private tax return without other income | 200,00 € | 200,00 € | Review of tax assessment notices | 65,00 € | 65,00 € |
| Total fee | 1.895,00 € | 1.415,00 € |
Private income tax return (including purchase of rental property)
Performance period: two years
Paramenters: Income from work = 120.000 €; Income from letting = 10.000 €
| Services | 1. Year | 2. Year |
|---|---|---|
| General form (including extraordinary expenses, special expenses, pension expenses) | 250,00 € | 200,00 € |
| Annex N for employees | 300,00 € | 250,00 € |
| Annex for letting and leasing | 250,00 € | 200,00 € |
| Preliminary work for the income from letting (e.g. purchase price allocation, determination of depreciation base) in the first year (3 hours at 115 €) |
345,00 € | – |
| Review of tax assessment notices | 65,00 € | 35,00 € |
| Subsequent submission of documents for property purchase for the first year (1 hour at 115 €) | 115,00 € | – € |
| Total fee | 1.325,00 € | 685,00 € |
Private income tax return
Performance period: two years
Paramenters: Income from work = 120.000 €
| Services | 1. Year | 2. Year |
|---|---|---|
| General form (including extraordinary expenses, special expenses, pension expenses) | 250,00 € | 200,00 € |
| Annex N for employees | 300,00 € | 250,00 € |
| Review of tax assessment notices | 35,00 € | 35,00 € |
| Total fee | 582,00 € | 485,00 € |