Small businesses with mandatory accounting obligations
We support GmbHs, UGs and partnerships throughout the entire financial year: ongoing bookkeeping, annual financial statements under HGB, corporate and trade tax, as well as disclosure in the company register.
Who We Support
Once You Reach the Balance Sheet, the Task Changes
As soon as a GmbH, a UG or a registered partnership is entered in the Commercial Register, the cash-basis income statement no longer applies: double-entry bookkeeping becomes mandatory, and the financial statements follow the HGB and must be disclosed.
Two additional layers come into play that didn't exist for sole proprietorships. The company itself is taxed, and so are its shareholders. Between the two sit managing director salaries, distributions and shareholder loans – items that must be properly agreed upon and documented so the tax office recognizes them.
That's why we set up your bookkeeping from the start so that the balance sheet, tax returns and reports for your bank all come from a single set of data.
- GmbH and UG (limited liability) in formation or ongoing operation
- GmbH & Co. KG with profit allocation between general and limited partners
- OHG and KG subject to commercial bookkeeping obligations
- GbR that accounts voluntarily or due to revenue thresholds
- Companies with employed shareholder-managing directors
- Businesses transitioning from sole proprietorship to a company structure
Our Work
Four Areas That Concern Every Company
The balance sheet, the company's tax returns, management compensation, and disclosure filings are all interconnected – we handle them as one coordinated process rather than four separate tasks.
Annual financial statements and balance sheet
Balance sheet and profit and loss statement in accordance with the German Commercial Code (HGB), with notes where required. We clarify accruals, provisions and valuation options with you before the statements are finalised, not just at the point of signing.
Corporate and trade tax
For corporations, the corporate and trade tax returns; for partnerships, the uniform and separate determination of profit shares. Plus the annual VAT return and review of advance payments.
Managing director remuneration
Salary, bonuses, company car and pension commitments are handled through payroll and reviewed for appropriateness. This helps you avoid hidden profit distributions and know exactly what reaches you net.
Public disclosure
Small corporations publish their financial statements in the company register. We compile the documents to be disclosed in the permitted abbreviated format and submit them on time.
A balance sheet is not a year-end review. It's the foundation for every bank meeting, every distribution and every decision about the year ahead – that's why we discuss it before it's signed.
Reports
Figures That Hold Up in Bank Meetings
Banks, leasing companies and guarantee banks rarely ask for the finished financial statements alone – they want current figures, and with us these are generated month by month from ongoing bookkeeping.
Monthly Reports Instead of a Year-End Review
After every posting period, you receive a management report (BWA) along with a trial balance. If you prefer, you can view the figures digitally as soon as they're posted.
- BWA with prior-year comparison and cumulative figures
- Trial balance for account verification
- Open item lists for accounts receivable and payable
- Reports in bank format on request
- Digital or paper document exchange – your choice
The Annual Cycle
A Financial Year in Five Stages
From the first receipt in January to publication in the Company Register, every year follows the same rhythm with us – so you always know what's coming next.
- 1
Ongoing bookkeeping on a monthly basis
Receipts reach us digitally or on paper, are recorded, and are finalised with the advance VAT return. You then receive the BWA (business analysis) and trial balance. In parallel, payroll runs for employees and management.
- 2
Interim status before year-end
In the fourth quarter we look at the expected result. Investments, bonuses, distributions or an adjustment of advance payments can only be arranged up to the balance sheet date – after that, the year is closed.
- 3
Closing work after the balance sheet date
Stocktaking, fixed asset register, valuation of receivables, provisions and accruals. We get in touch with a specific list of the documents we need, rather than asking generally for your files.
- 4
Discussing and adopting the financial statements
You receive the draft in advance and we go through it together: result, equity, tax burden. Only after that is the financial statement adopted and the shareholders' resolution passed.
- 5
Filing returns and disclosure
Corporate income tax, trade tax and VAT returns, or the assessment declaration, are filed electronically. We then submit the documents required for disclosure and review the tax assessments.
Deadline for disclosure
Related pages
Explore further
Some topics deserve a page of their own – here are the ones companies ask about most often.
- Financial statements Bilanz, GuV und Anhang – wie der Abschluss bei uns entsteht.
- Financial accounting Laufende Buchhaltung, Voranmeldungen und monatliche BWA.
- Payroll accounting Abrechnung für Angestellte und Gesellschafter-Geschäftsführer.
- How we work together Vom ersten Gespräch bis zum laufenden Mandat.
- Costs Woraus sich unser Honorar zusammensetzt.
- Required documents Was wir für Buchhaltung und Abschluss von Ihnen brauchen.
Let's talk about your plans
Briefly describe what it's about – Steuerkanzlei Berg will get back to you with an assessment.