Classification of specific tax matters
Review and classification of individual questions, for example business expenses, private-use portions, VAT, rental income, investments or personal circumstances.
Ongoing tax advice
Individual tax questions, review of tax assessments, communication with the German tax authorities and ongoing classification of tax matters.
The service is aimed at clients who want tax matters not only 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 according to the facts, deadline situation and advisory need.
Review of tax assessments
Comparison of tax assessments with filed returns, review of deviations, explanatory notes, ancillary provisions and possible need for objection.
Communication with the tax authorities
Support with queries, document requests, statements, deadline extensions and coordination with the tax office, where expressly commissioned.
Advance payments and tax development
Review of advance payments, ongoing tax burden, expected additional payments or refunds and possible adjustment requests.
Typical advisory fields
Small entrepreneur regulation 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 and special depreciation under section 7g EStG.
Income-related expenses, maintenance costs, debt interest, depreciation, vacancies, below-market letting and allocation of costs.
Income tax exemption under section 3 no. 72 EStG, VAT, withdrawals, existing photovoltaic systems and ongoing filing obligations.
Review of objection options, deadlines, amendment provisions, suspension-of-enforcement requests and communication with the tax authorities.
Required information
The documents required depend on the specific facts. A tailored request is made after initial classification.
Tax assessments and explanations
Tax assessments, amended assessments, advance-payment assessments, explanatory notes, schedules and previous objection letters.
Correspondence with the tax authorities
Queries, document requests, audit notes, deadlines, reminders, enforcement notices or other letters.
Legal and economic basis
Purchase agreements, rental agreements, loan agreements, articles of association, invoices, service descriptions or other decision-relevant documents.
Calculations and reports
Profit determinations, bookkeeping reports, tax calculations, payment overviews, income/expense lists and forecasts.
Process
Enquiry and facts
You describe the tax matter, affected years, tax types and existing deadlines.
Classification of advisory need
It is reviewed whether a short individual answer, a more comprehensive statement or representation before the tax office is required.
Documents and queries
Relevant documents such as assessments, tax-office letters, contracts, invoices or calculations are requested and reviewed.
Advice and implementation
The tax assessment is explained; where commissioned, further communication or implementation follows.
Important limitation
Tax advice with clear boundaries
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 be reviewed separately by suitably qualified advisers if required.