Fees
Fees depend on the type and scope of the mandate, the complexity of the matter, the available documents and the required level of tax assessment.
Before work begins, the scope of services and the expected fee basis are discussed as clearly as possible.
Fee basis
Fees for German tax advisory services are generally based on the German Tax Advisor Fee Regulation (Steuerberatervergütungsverordnung, StBVV), unless another permissible fee arrangement is agreed.
Depending on the service, fees may be based on statutory value fees, time spent, agreed fixed fees or individual fee agreements. The appropriate basis depends on the specific mandate.
What affects the fee?
Type of service
A German income tax return, profit determination, bookkeeping, annual accounts, tax assessment review or objection procedure each requires a different level of work.
Tax complexity
International matters, rental income, business assets, VAT issues, tax office disputes or incomplete prior-year information can increase the work required.
Quality of information
Complete, structured and plausible documents reduce processing time. Incomplete or inconsistent records usually require additional clarification.
Urgency and deadlines
Existing tax office deadlines, objection periods or short-term filing requirements may affect the work organisation and the ability to accept the mandate.
Fee transparency before work begins
A reliable fee estimate requires at least a basic understanding of the tax matter, the relevant years, the expected documents and any current deadlines.
Scope first, fee basis second
The first step is to clarify what exactly needs to be done. Only then can the fee basis be discussed in a meaningful way. This avoids unrealistic expectations and unnecessary work.
Typical fee structures
The following examples describe common fee approaches. The actual fee arrangement depends on the mandate and must be agreed individually.
Often calculated based on the StBVV and the relevant assessment values, depending on the type and extent of the tax return.
Usually recurring fees depending on transaction volume, document quality, VAT requirements and reporting needs.
Often based on time spent or an agreed fee, depending on the complexity and documentation of the tax question.
Fees depend on the contested matter, the amount in dispute, the state of the proceedings and the required legal and factual work.
Important distinction
A mandate enquiry or preliminary review does not automatically include full tax advice, deadline monitoring or representation before the tax office.
Services only within agreed scope
Work is performed only within the agreed mandate. Additional tax years, further tax types, tax office correspondence, objections or follow-up advice may require a separate instruction or extension of the mandate.