How costs are determined
Our fee follows the Tax Advisor Remuneration Regulation (StBVV). We discuss what this means for your case before engagement – we don't quote amounts on this page, but in a conversation based on your figures.
The basis: the fee regulation
We bill according to the Tax Advisor Remuneration Ordinance – the nationwide framework that sets out, for every type of work, how the fee is determined.
The ordinance assigns each type of work – annual financial statements, bookkeeping, payroll, tax returns – a basis of calculation and a fee range. Within that range, the fee depends on the scope and complexity of your case. That's why we can't name a figure until we know exactly what's involved: how many receipts need processing, how many employees need to be accounted for, and what condition the preliminary work is in. We clarify exactly that in the initial consultation, before you decide.
What influences the fee
Six factors determine where your case falls within the scope of the regulation. We go through each one with you individually, so you can follow the invoice that follows.
- Scope of service – whether we only prepare the tax return or also handle ongoing bookkeeping, payroll and annual financial statements
- Value of the matter – the reference figure for the respective service, such as revenue, balance sheet total or total income
- Number of receipts – how many incoming and outgoing invoices, cash and bank transactions need to be recorded each month
- Number of employees – for payroll accounting, the people to be processed, including special cases such as mini-jobs or the construction industry
- Condition of the preliminary work – sorted documents and a well-maintained cash book reduce the effort, while sorting things out afterwards increases it
- Legal form – sole proprietorships, partnerships or GmbHs come with different obligations and therefore different amounts of work
Billing
How your fee is calculated
Every invoice from our firm can be traced back to three factors: the value of the matter, the applicable fee table, and the tenth-rate within the specified range.
These three factors aren't up to us – they're set out in the Tax Advisor Remuneration Ordinance. That's why we'd rather show you the calculation method than a figure that, without your documents, would be nothing more than a guess.
The value in dispute is the reference figure for the fee. For income tax returns, this is the sum of income, but at least a minimum value set out in the regulation. For annual financial statements, this is replaced by the adjusted balance sheet assets together with the operating annual output. We derive this figure from your prior-year numbers as long as the current year has not yet been closed.
The regulation contains several tables. Table A applies to consulting, Table B to closing work, Table C to bookkeeping and Table D to agriculture and forestry. Each table comes with a provision that sets the range, such as the tenths for preparing an annual financial statement.
Within the range, the rate depends on the scope and difficulty of the work, the significance of the matter, and your liability risk. Clean, pre-sorted bookkeeping falls at the lower end of the range, while an incomplete collection of receipts with several accounts and foreign aspects falls at the upper end.
For activities without their own fee provision, the regulation provides for a time-based fee, for example for queries from the tax office or support during an audit. On request, we bill ongoing work such as payroll and financial accounting via a written flat-rate agreement, so your monthly cost stays predictable.
The invoice shows the provision applied, the value in dispute and the tenth rate chosen. This way, you can follow and discuss every item with us. We list disbursements such as postage and VAT separately.
Two paths
Itemized billing or flat rate
For ongoing work, two billing methods are available to you. Which one suits you better depends on how evenly your business runs throughout the year and how much planning certainty you need. We discuss this in the initial consultation and record the outcome in writing.
Billing by individual service
- Each service is billed individually according to the fee schedule
- In years with little activity, you pay correspondingly less
- Well suited if only the tax return is due
- The burden is distributed unevenly throughout the year
- The amount is only determined once the work is done
Flat-rate agreement
- Consistent monthly amount for clearly defined work
- Bookkeeping, payroll and VAT advance returns in one package
- Agreed in writing, minimum term of one year
- Annual financial statements and tax returns are not included
- If the scope fluctuates significantly, it is adjusted accordingly
Would you like to clarify your personal fee?
In the initial consultation, we discuss your documents and estimate the effort together.