1. General Principle

The remuneration of tax advisors is regulated by law in Germany. The basis for this is the Tax Advisor Remuneration Ordinance (StBVV), according to which the fees for tax advisors are calculated. This regulation provides for a fee framework with minimum and maximum fees for typical services, such as tax returns or annual financial statements.

In standard cases, I use the average fee (i.e., approximately halfway between the minimum and maximum fees) as a guideline within this framework. The actual amount depends in particular on the scope and difficulty of the case in question, as well as on the quality and completeness of the documents provided. This applies in particular to: 

For clearly defined services, individual remuneration agreements (e.g., fixed tenth fee or agreed hourly rate) may be made in individual cases.

2. Non-binding introductory meeting 

At the beginning, I offer a short, non-binding introductory meeting (usually about 15 minutes). This allows us to clarify whether working together would be beneficial for both parties. This discussion is for informational purposes only and does not replace tax advice or a substantive review of your case.

3. Initial consultation 

During the initial consultation, you will describe your issue to me for the first time, and I will give you my initial professional assessment. A complete legal assessment or preparation requires a separate consultation mandate. 

The duration of an initial consultation depends on the scope and complexity of your matter. 

The current hourly rate for the initial consultation is EUR 135 plus VAT. For consumers, a statutory maximum amount of EUR 190 plus VAT applies.

4. Time-based fees and hourly rates

In some cases, billing is based on time spent, either by law or by agreement. This applies, for example, to: 

• Tax or business consulting Reviewing tax assessments
• Queries from the tax office regarding tax returns filed Participation in a tax audit
• Setting up accounting systems
• Consulting in connection with financial accounting

4. Time-based fees and hourly rates

In some cases, billing is based on time spent, either by law or by agreement. This applies, for example, to: Tax or business consulting Reviewing tax assessments Queries from the tax office regarding tax returns filed Participation in a tax audit Setting up accounting systems Consulting in connection with financial accounting

5. Factors influencing the fee 

The actual amount of the fees depends in particular on the following factors:

• Time required for processing
• Quality and completeness of the documents provided
• Financial value of the activity
• Professional difficulty
• Urgency
• Liability risk

Further information and examples can also be found in my information sheet on tax advisor costs and in various online fee calculators (e. g. for private individuals or freelancer / companies), which provide a rough overview of the statutory fee framework. 

6. Acceptance of a new client

When taking on a new client, I ensure that our collaboration gets off to a structured start. Following the initial consultation, this includes, for example: 

• Initial  information. checklists and information sheets
• Setup of digital collaboration,  e. g. via DATEV Meine Steuern
• Legally required identification and submission of the power of attorney for tax representation  

Upon request, a Lexware Office license (S or XL) can also be provided for 12 months for “self-bookers” who do not yet have their own account.

Communication can be conducted in English. However, tax returns and annual financial statements must be reviewed in German.

7. Advance payments, VAT and expenses

For ongoing activities (e.g. financial accounting), fees are often calculated on an estimated basis on a quarterly basis as an advance payment and settled at the beginning of the following year on the basis of the actual values. This may result in additional payments or refunds. 

In addition to the fees, any expenses incurred (e.g., DATEV fees) and standard expenses in accordance with the StBVV (e.g., for telecommunications, IT, data storage, postage, etc.) will be charged. 

To simplify payment processing, you can issue a SEPA direct debit mandate. 

All prices are net amounts plus the statutory VAT of currently 19%.

8. Tax treatment of costs

In many cases, the costs of a tax advisor are tax-deductible expenses and can reduce your tax burden. 

Depending on your individual tax rate, this can reduce your tax burden by a significant portion of the costs. In certain cases (e.g., for purely private parts of your income tax return), however, tax consideration may not be possible. 

I would be happy to explain this to you in person if necessary. I would be happy to explain this to you in person if you need.