Frequently asked questions
Answers to typical questions on mandate acceptance, cooperation, document provision, deadlines, fees and digital processing.
These notes do not replace tax review of an individual case. For specific matters, the individual facts and documents are decisive.
Mandate acceptance and cooperation
Does an enquiry already create a mandate?
No. An enquiry via contact form, email, telephone or appointment booking does not create a tax advisory mandate. A mandate is created only after explicit acceptance, agreement on the scope of work and conclusion of the required mandate agreement.
Are deadlines monitored after first contact?
No. Filing, objection, payment, appeal or other deadlines are monitored only after explicit mandate acceptance and clear agreement on the scope of work. Existing deadlines should be stated expressly in the enquiry.
What should a mandate enquiry contain?
Helpful information includes the affected tax years, tax types, ongoing deadlines, current processing status, existing tax assessments or tax-office letters and a short description of the desired scope of work.
Is digital cooperation possible?
Yes. Many tax services can be handled digitally, especially by email, telephone or video call. The specific document exchange is agreed within the mandate.
Are personal meetings possible?
Personal meetings are possible by prior arrangement. In many cases, however, digital coordination is sufficient and more efficient.
Documents and cooperation
Which documents are needed for a tax return?
That depends on the individual case. Typically relevant are prior-year assessments, wage tax certificates, pension notifications, tax certificates, evidence of insurance, donations, household-related services, tradesperson services, rental income, business income and business expenses. After initial classification, you receive a tailored document request.
Do all receipts have to be submitted individually?
For private tax returns, this depends on the facts. For business matters, EÜR or bookkeeping, organised receipts, bank statements and supplementary information are required. The decisive point is that tax information must be traceable and supported by evidence.
What happens if documents are missing?
Missing documents may cause queries, delays or limited processing. Tax returns or statements should only be submitted on the basis of sufficiently clarified facts.
Can I send sensitive documents via WhatsApp?
No. Tax assessments, German tax identification numbers, bank details, health data or confidential mandate documents should not be sent via WhatsApp. Suitable transmission channels are agreed within the mandate.
Tax returns and assessments
Will I receive the tax return for review before filing?
As a rule, yes. Before electronic filing, clients generally receive the prepared documents for review and approval. Change requests or open points should be communicated before approval.
Is review of the tax assessment automatically included?
Only if this has been expressly agreed. Review of a tax assessment, assessment communication and a possible objection must be separately defined unless already included in the mandate scope.
Do you file objections against tax assessments?
Objections are filed only after explicit instruction and review of the specific assessment. The objection deadline, prospects of success, amendment provisions and possible payment consequences must be reviewed.
What should be considered with short filing deadlines?
Short deadlines must be clearly stated in the enquiry. Timely processing is possible only if the mandate has been expressly accepted and the required documents are provided completely and on time.
Self-employed persons, EÜR, bookkeeping and VAT
Do you support income-surplus calculations?
Yes. Preparation of the income-surplus calculation under section 4(3) EStG is part of the service offering, particularly for freelancers, self-employed persons and smaller businesses, provided there is no bookkeeping or balance-sheet obligation.
Do you take over ongoing bookkeeping?
Ongoing financial bookkeeping can be taken over after agreement. The exact scope depends in particular on legal form, document volume, VAT status, desired reporting and data quality.
Do you advise on the small entrepreneur regulation?
Yes. Classification under section 19 UStG should not be based only on revenue thresholds. Customer structure, investments, input VAT deduction, invoicing and future development must also be considered.
Do you provide ongoing payroll services?
No. Ongoing payroll accounting is currently not part of this office’s service offering.
Fees
How is the fee determined?
Scope of work and fee are agreed before mandate acceptance. Depending on the work, fixed fees, time-based fees, fee agreements or billing under the German Tax Advisor Remuneration Ordinance may be considered.
Why is there no flat price list for all cases?
Tax matters differ significantly. An apparently simple tax return may become much more complex because of rental income, foreign income, self-employment, VAT, prior-year errors or tax-office letters. A short classification before quoting a fee is therefore more appropriate.
Are tax-office queries included in the fee?
Only if this has been expressly agreed. Queries, statements, assessment reviews, objections or amendment requests may be separate services.
Changing tax advisor
Can I change tax advisor while matters are ongoing?
In principle, yes. Before taking over, open deadlines, current processing status, available documents and the responsibility of the previous office must be reviewed.
Which documents are needed when changing tax advisor?
Relevant documents include prior-year assessments, filed tax returns, bookkeeping and annual-account data, tax-office letters, objection letters, deadlines and previous calculations.
Do I have to inform the previous tax advisor myself?
Termination of the previous mandate and clarification of outstanding fees should be initiated by the client. Transfer of documents and power-of-attorney issues can be coordinated after mandate acceptance.