Taxation

A GmbH is liable for corporate tax, VAT, trade tax, and a “solidarity surcharge”.

My fees for the tax returns are roughly estimated. The fees depend on the annual turnover and are set by an Ordinance determining the fee. My remuneration, i.e. factor of fee, mirrors the complexity of the company’s tax situation (double taxation, many / few long term assets, publication requirements, balance sheets, reporting to another institution / consultant, e.g.).

Below is a typical scenario when it comes to “accounting” a GmbH with an annual turnover of € 50,000 with average difficulty. In order to determine the factor which is fair for both of us, I want to take flat monthly advances of € 200 for the first three months. In the fourth month, I will instruct you on the intended fees for the whole year. When it comes to paying taxation services, I prefer to take monthly advances to secure the company’s liquidity. Archiving your details is not a necessity but come in extremely handy when your company is to be audited or you have no real physical address here.

Task	Fees*	Once	Mth	p.a.
1. Company Registration
Registering at tax office and consultation if VAT or not	€ 200	X
Applying for VAT-ID	€ 0
Archiving tax records, per calendar year (= binder)	€ 50			X
2. Wage Taxation for Employer
Executing wage taxation per employee and month	€ 20		X
Changes in employee's personal details (per employee)	€ 20	X
	€ 500	X
2. Company’s Taxation (assumed annual turnover 50 k€)
Set-up fee for bookkeeping	€ 200	X
Booking any (incoming and outgoing) invoices **	€ 77		X
Corporate Taxation**	€ 627	X
Trade Taxation** (4/10)	€ 418	X
Value Added Taxation** – monthly / quarterly pre-return	€ 627	X
Value Added Taxation** – annual return	€ 418	X
Annual Closing (P&L, balance sheet),	€ 567	X
Statutory Flat Fee For Postage and Telecommunication *** per all above items in this section and per invoice	€ 25	X
3. Further Going Consultation
To be negotiated: either monthly flat or by the hour or per negotiation for a single assignment.

* = all fees are net, i.e. 19% VAT will be added = assumed turnover € 50.000 p.a. * = The fees ordinance allows the attorney to collect a statutory flat fee of 15% for postage for all items under no. 2. However, if you do not mind corresponding digitally, I would waive the flat fee of €25 per annum – even though some correspondence must and will take place in writing.

This offer is subject to modification when your client wishes more or less services. When they exist, please communicate!

The above offer results in monthly advances of € 251 (plus VAT) where as the first month will be invoiced with setup fees as needed.