Ongoing tax advice
Individual tax questions, review of tax assessments, communication with the German tax authorities and ongoing classification of tax matters.
This service is aimed at individuals, self-employed persons, freelancers, sole proprietors and smaller companies that do not merely want tax matters explained, but properly classified and implemented.
What does ongoing advice include?
Ongoing tax advice does not automatically mean taking over all tax obligations. The specific scope is agreed depending on the facts, deadlines and advisory needs.
Tax classification of specific matters
Review and classification of individual questions, for example regarding business expenses, private-use portions, VAT, rental income, investments or special personal situations.
Review of tax assessments
Comparison of tax assessments with the filed tax returns, review of deviations, explanatory notes, ancillary provisions and possible need for objection.
Communication with the German tax authorities
Support with queries, document requests, statements, deadline extensions and coordination with the tax office, where this has been expressly commissioned.
Advance payments and tax development
Review of advance payments, ongoing tax burden, expected additional payments or refunds and possible applications for adjustment.
Typical advisory areas
Small entrepreneur scheme under section 19 UStG, regular VAT taxation, invoice requirements, input VAT deduction, place of supply and VAT pre-filings.
Tax recognition of business expenses, mixed expenses, travel costs, work equipment, training and entertainment expenses.
Depreciation, low-value assets, pool depreciation, investment deduction amount and special depreciation under section 7g EStG.
Income-related expenses, maintenance expenses, debt interest, depreciation, vacancy, reduced rent and allocation of costs.
Income tax exemption under section 3 no. 72 EStG, VAT, withdrawals, existing systems and ongoing filing obligations.
Review of objection options, deadlines, amendment provisions, applications for suspension of enforcement and communication with the German tax authorities.
Process of an advisory enquiry
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Enquiry and facts — You describe the tax facts, affected years, tax types involved and any existing deadlines.
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Classification of the advisory need — It is assessed whether a short individual assessment, a more detailed statement or representation before the German tax office is required.
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Documents and queries — Relevant documents such as tax assessments, tax-office letters, contracts, invoices or calculations are requested and reviewed.
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Advice and implementation — The tax assessment is explained; if commissioned, further communication or implementation follows.
Required information
A reliable tax assessment generally requires specific documents. Advice without a complete factual basis can lead to incorrect results.
Tax assessments and explanatory notes
Tax assessments, amended assessments, advance payment notices, explanatory notes, schedules and previous objection letters.
Correspondence with the tax authorities
Queries, document requests, audit notes, deadline notices, reminders, enforcement warnings or other tax-office letters.
Legal and economic basis
Purchase agreements, lease agreements, loan agreements, articles of association, invoices, service descriptions or other documents relevant for the assessment.
Calculations and reports
Profit determinations, bookkeeping reports, tax calculations, payment overviews, income and expense lists and forecasts.
Important limitation
Tax advice with a clear boundary
The advice relates to tax and tax procedural matters. Civil law, corporate law, employment law or other non-tax legal questions are not replaced and must, where necessary, be reviewed by appropriately qualified advisers.