Basic tax structure
Classification of the planned activity, expected type of income, profit determination method, VAT status and expected filing obligations.
Business start-up tax advice
Tax support when setting up a sole proprietorship, freelance activity or smaller company.
The focus is on clear tax classification, preparation of the tax registration questionnaire, VAT questions and the development of a workable tax structure.
How I support the start-up process
At the beginning, tax decisions are made that later affect ongoing obligations, invoicing, bookkeeping and tax payments. The tax structure should therefore be classified before or directly at the start of the activity.
Tax registration
Support with the tax registration questionnaire, particularly information on activity, revenue, profit, VAT, advance payments and bank details.
Small entrepreneur or regular VAT taxation
Review whether section 19 UStG may apply or whether regular VAT taxation is more appropriate, taking into account invoicing, input VAT and customer structure.
Bookkeeping and first processes
Set-up of a simple and traceable structure for receipts, invoices, bank statements, ongoing reports and later tax returns.
Start-up forms
The tax advice depends significantly on whether the activity is carried out as a sole proprietorship, freelance activity or through a company.
Sole proprietorship
Tax classification of commercial sole proprietorships, trade registration, VAT, EÜR, advance payments and trade tax.
Freelancer
Review of freelance activity under section 18 EStG, distinction from commercial activity, EÜR and VAT.
Corporation
Basic tax structure for GmbH and UG, corporate income tax, trade tax, VAT, bookkeeping and annual accounts.
Typical tax questions before starting
Expected profit, advance payments, private withdrawals, business expenses and tax burden from the self-employed or commercial activity.
Small entrepreneur regulation, regular VAT taxation, invoice details, input VAT deduction, VAT pre-filings and annual VAT return.
Commercial income, allowance for natural persons and partnerships, credit against income tax and special features for corporations.
Income-surplus calculation, bookkeeping obligations, fixed asset register, depreciation and ongoing document organisation.
Treatment of purchases, low-value assets, depreciation, financing and, where applicable, section 7g EStG.
Tax registration, filing deadlines, advance payments, VAT pre-filings and first annual returns.
Required information
The documents required depend on the specific facts. A tailored request is made after initial classification.
Description of the project
Type of activity, planned services or products, customer group, start date, place of activity and planned organisation.
Revenue and profit forecast
Expected revenue, expected costs, planned investments, financing need and realistic profit estimate.
Planned structure
Sole proprietorship, freelance activity, GbR, GmbH, UG or still open legal-form decision.
Customers and invoicing
Information on private or business customers, domestic or foreign business, planned invoices, input VAT amounts and possible platform revenue.
Process
Initial intake
Brief description of the planned activity, legal form, expected revenue and profit and planned start date.
Tax classification
Review of relevant tax types, filing obligations and expected profit determination method.
Tax registration questionnaire
Preparation and electronic filing where commissioned.
Start structure
Coordination of invoicing, document filing, bookkeeping, VAT, advance payments and future tax returns.
Important limitation
No comprehensive legal or business formation advice
The advice concerns tax and tax procedural questions. Corporate-law, employment-law, trade-law, social-security-law or other non-tax questions are not replaced and must be reviewed separately if required.