How high are the fees charged by the tax advisor?
The following interactive tables show the fees for specific services rendered by the tax advisor.
- General information
- 1. Income tax statements and private statements for tax on sales/purchases
- 2. Corporate tax statements
- 3. Financial statement
- 4. Financial accounting
- Reference
General information regarding fees calculation
The fees calculation for the tax advisor is essentially based on the German Schedule of Fees for Tax Advisors (StBGebV).
The starting point for the fees calculation is the object value of the matter at hand. This object value often automatically unfolds, however sometimes it is necessary to first calculate the object value.
Once the object value has been determined, it is used to deduce the full (i.e. 100 %) charge rate by using one of the Tables A through E provided in the StBGebV. Which table to use in the specific case depends on the actual service rendered by the tax advisor. Please note that the calculations shown on the presented websites are based on Tables A through C only.
This full charge rate yields the fee scale, which covers the range from a minimum to a maximum portion of the full charge rate, e.g. between 1/10 and 6/10. These portions are specified by law and act in pursuance with the desired tax advisory services.
Income tax statements and private statements for tax on sales/purchases
The fees for income tax statements and private statements for tax on sales/purchases shown below are based on Table A provided in the StBGebV 840a. This table helps calculate the full charge rate from a specific object value. The fee scale for the individual services rendered by the tax advisor result from the portions of the full charge rate specified by law.
Assuming that the tax advisor was commissioned to create, for example, an income tax statement without calculation of income. The object value is € 85,000.00. In this case, Table A calculates a full charge rate of € 1,277.00. The fee scale specified by law covers the range from 1/10 up to 6/10 of this amount, i.e. from € 127.70 to € 766.20.
In connection with the object value it must be noted that the calculation automatically assumes a minimum amount of € 6,000.00.
Please enter a Euro amount for the object value into the top text field (as a whole number, no commas for thousands, no decimals), then click on the button and view the charge rates for all tax statements listed here.
Corporate tax statements
The fees for corporate tax statements shown below are also based on Table A provided in the StBGebV 840a. This table helps calculate the full charge rate from a specific object value. The fee scale for the individual services rendered by the tax advisor result from the portions of the full charge rate specified by law.
Assuming that the tax advisor was commissioned to create, for example, a statement for tax on sales/purchases without calculation of income. The object value is € 85,000.00. In this case, Table A calculates a full charge rate of € 1,277.00. The fee scale specified by law covers the range from 1/10 up to 8/10 of this amount, i.e. from € 127.70 to € 1,021.60.
In connection with the object value it must be noted that the calculation automatically assumes a minimum amount; this minimum amount is usually € 6,000.00, however, for own services the minimum amount is € 12,500.00.
Please enter a Euro amount for the object value into the top text field (as a whole number, no commas for thousands, no decimals), then click on the button and view the charge rates for all tax statements listed here.
Financial statement
The fees for income tax statement shown below are based on Table B provided in the StBGebV 840a. This table helps calculate the full charge rate from a specific object value. The fee scale for the individual services rendered by the tax advisor result from the portions of the full charge rate specified by law.
Assuming that the tax advisor was commissioned to create, for example, a financial statement. The object value is € 1,000,000.00. In this case, Table B calculates a full charge rate of € 903.00. The fee scale specified by law covers the range from 10/10 up to 40/10 of this amount, i.e. from € 903.00 to € 3,612.00.
Please enter a Euro amount for the object value into the top text field (as a whole number, no commas for thousands, no decimals), then click on the button and view the charge rates for all tax advisory services listed here.
Financial accounting
The fees for income tax statement shown below are based on Table C provided in the StBGebV 840a. This table helps calculate the full charge rate from a specific object value. The fee scale for the individual services rendered by the tax advisor result from the portions of the full charge rate specified by law.
Assuming that the tax advisor was, for example, commissioned with the allocation and book-keeping. The object value is € 276,000.00. In this case, Table C calculates a full charge rate of € 289.00. The fee scale specified by law covers the range from 2/10 up to 12/10 of this amount, i.e. from € 57.80 to € 346.80.
Please enter a Euro amount for the object value into the top text field (as a whole number, no commas for thousands, no decimals), then click on the button and view the charge rates for all tax advisory services listed here.
Reference
| [1] | How much may your tax advisor charge you? |
| Auto – Steuern – Recht 1 / 2005 | |
| [2] | Questioning the fees calculation of your tax advisor – Part II |
| Auto – Steuern – Recht 2 / 2005 | |
| [3] | Schedule of fees for tax advisors, tax agents and tax consultancy firms (German Schedule of Fees for Tax Advisors – StBGebV) |
The journal containing references [1] and [2] was published by
IWW Institut für Wirtschaftspublizistik Verlag, Steuern Recht Wirtschaft & Co KG, Nordkirchen, Würzburg.
Liability exclusion: Information we provide on these internet sites doesn’t constitute legal or tax consulting. Although we have reviewed these sites thoroughly, we exclude a liability for the correctness, topicality and completeness of the content. We do not have any influence on the content of the linked sites. Therefore, we can take over no guarantee for these foreign contents.