What our support costs
We bill according to the German Tax Advisor Remuneration Regulation (StBVV). What ends up on your invoice depends on the scope of your documents – and can be discussed before you engage us.
Billing under the Tax Consultant Fee Regulation
Tax consultant fees in Germany are not freely negotiable: the StBVV sets a framework for every service, within which we operate.
The regulation ties the fee to a value in dispute – for example your revenue, your balance sheet total, or the level of your income – combined with a tenth-rate factor within a defined range. Within that range, actual effort determines the outcome: a business with well-organized bookkeeping falls at the lower end, while a case involving queries, corrections and special issues falls higher up.
We disclose which rate we apply and why. Every invoice shows the statutory provisions used and the underlying value, so you can follow how the fee was calculated.
Three factors determine the fee
- The value in dispute – depending on the service, this may be revenue, balance sheet total, business assets, or total income
- The fee table in the StBVV, which sets a fixed amount for each value
- The tenth-rate factor within the range the regulation prescribes for the respective service
- Time-based fees for services with no defined value in dispute, such as tax office inquiries
- Expenses such as postage plus statutory VAT
What determines the effort involved
Two businesses with the same revenue can receive very different invoices – what matters is the volume of documents, staff numbers, legal form, and the condition of the records.
Number of receipts
Bookkeeping is recorded and allocated per receipt. A business with 40 receipts a month causes significantly less work than one with 400 – regardless of the individual amounts involved. Cash accounting, many small amounts and several bank accounts further increase the number of entries.
Number of employees
Payroll is calculated per employee and per month. It becomes more involved with varying hours, bonuses, mini-jobs alongside full-time staff, starters and leavers mid-year, or wage garnishments and direct insurance schemes.
Legal form and profit determination
A cash-basis income statement (EÜR) is leaner than a balance sheet with notes. Corporations bring additional obligations: disclosure, corporate and trade tax returns, shareholder clearing accounts. The level of revenue and total assets also directly affects the fee via the matter value.
Condition of the documents
Fully sorted receipts can be processed in a single pass. Missing bank statements, illegible receipts or documents supplied in several batches mean follow-up queries, repeated familiarisation and duplicated effort – this is the aspect you can influence the most yourself.
Three billing approaches
Whether we bill per service according to the fee table, agree on a monthly flat rate, or take on a single engagement is something we clarify before the collaboration begins.
Scroll table sideways
| Fee-based billing | Monthly flat rate | Single engagement | |
|---|---|---|---|
| Basis | StBVV per service rendered | Agreement covering ongoing services | StBVV for exactly one task |
| Suited for | Engagements with fluctuating scope | Businesses with a steady document volume | One-off filing or special issue |
| Invoice | after completion of each service | monthly, same amount each time | upon completion |
| Predictability | depends on actual effort involved | same amount throughout the term | defined in advance |
| Scope | each service commissioned individually | bookkeeping, payroll, financial statements bundled | clearly defined engagement |
| Term | no commitment | in writing, at least one year | ends with the engagement |
| Additional work | billed separately | outside the flat rate, per StBVV | only after consultation |
| Typical for | self-employed with few documents | trade businesses with staff | inheritance, tax audit, objection |
Process
From initial consultation to fee agreement
Before we name a fee, we review your figures. In four steps you'll know which fee framework applies to you and what monthly amount to expect.
Initial Consultation, Free of Charge
About 45 minutes at the firm or via video call. We clarify legal form, revenue size, number of employees and which tasks you want to handle yourself. Afterwards, you'll know exactly which services you actually need.
About 45 minutes at the firm or via video call. We clarify legal form, revenue size, number of employees and which tasks you want to handle yourself. Afterwards, you'll know exactly which services you actually need.
You show us your most recent annual financial statement or income surplus statement, one month of receipts and, if available, your current payroll statement. From this we can determine the volume of receipts, the account structure and special cases such as foreign sales or construction services under Section 13b of the German VAT Act.
You receive a written breakdown: for each service, the assessed value, the tenth-rate within the framework of the Tax Consultant Fee Regulation, and the resulting amount. For ongoing bookkeeping and payroll, we quote a monthly flat rate; for the annual financial statement, we provide a range.
Once you agree, you sign the engagement letter and flat-fee agreement, we obtain the power of attorney from the tax office, and set up your document upload. The first invoice follows after the first full month.
Questions Answered
Frequently Asked Questions About Fees
These points almost always come up during the initial consultation. If your question isn't listed, give us a call — a brief inquiry about billing is on us.
Let's Talk About Your Project
Briefly describe what it's about – Steuerkanzlei Berg will get back to you with an assessment.