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Plain-spoken articles on tax optimisation, structuring, real estate and digitalisation – for entrepreneurs who refuse to delegate their numbers.
86 articles
Freelancers & liberal professionsAdvancing digitalisation has massively increased demand in the software development sector: many IT specialists therefore choose to set up in business as self-employed software developers. They benefit from an excellent order book and have good prospects for earning an attractive income. An important question arises here, however: do they earn their income as freelancers or as traders?
Tax returns & business expensesMost founders incur costs before their business opens: they prepare for their future self-employment with a variety of measures. They seek professional advice, conclude initial contracts, and purchase office supplies, furniture, and equipment. The legislature regards these cost items as pre-opening business expenses (vorweggenommene Betriebsausgaben), which reduce income tax liability.
Bookkeeping & DATEVYour balance sheet for the completed financial year provides a clear overview of your assets, liabilities, and profit. Combined with the profit and loss account, it produces a detailed picture of your financial position. At the same time, the tax office uses the data to calculate your taxes.
Freelancers & liberal professionsSelf-employed, entrepreneur, trader, freelancer — to the layperson, these terms may at first glance all seem to mean the same thing: someone who works on their own account rather than as an employee. Nevertheless, there are some important differences.
VAT & input taxThe VAT identification number (VAT ID) is a standardised identifier for businesses across the EU. It is indispensable for transactions with business partners in other EU member states. If you offer goods or services exclusively within Germany, you do not need this number — yet it can still prove highly useful as an alternative to the ordinary tax number!
Freelancers & liberal professionsMany freelancers have to deal with the topic of VAT for the first time when they start out as self-employed. This levy applies in Germany to almost all services and goods (§ 1 para. 1 UStG).
Tax returns & business expensesMany private individuals and business owners use the services of a tax adviser. The fees charged for this can, in part, be claimed as a tax deduction. This applies solely to the portion of costs connected with your income. The tax authority will not accept purely private tax-advisory costs.
Tax newsAccording to the provisional final result of the 2021 federal election, the SPD has won. Alongside relief for low and middle incomes and a call for inheritance tax reform, the SPD's party manifesto includes a clear "yes" to a wealth tax.
VAT & input taxIf you want to earn money through freelance work, you should familiarise yourself with your tax obligations at an early stage. The responsible tax office needs to be able to trace your income — at the latest during a tax audit it will scrutinise your invoices and account movements.
Bookkeeping & DATEVAre you thinking of entrusting your annual financial statements to a tax advisory firm? That is a sound decision. Spare yourself the effort of this demanding task — engage professionals! Many people, however, wonder what costs are involved when a tax adviser prepares annual financial statements. Find all the relevant information here!
Freelancers & liberal professionsAnyone exploring the prospect of starting a business will quickly notice that there are many different terms for the various forms of self-employment. The legislature distinguishes between freelancers (members of the liberal professions) and traders, and also defines concepts such as the small-business (Kleinunternehmer) scheme and the Kleingewerbe (small trade). Lay people can easily lose their bearings.
Freelancers & liberal professionsMany translators choose to work for themselves: as sole traders or employers, they earn income from translation assignments. An important question arises, however, as to whether this type of professional activity qualifies as freelance or as a commercial trade.
Founding & growthA freelance side activity increases your overall income and is an excellent way to prepare for full-time self-employment. Starting a business carries financial risks, but entering it on the side lets you avoid the greatest dangers. You continue to receive a primary income from your main employment subject to social insurance contributions, giving you comprehensive financial security.
Tax returns & business expensesIn the cash-basis income statement (EUER) forming part of the annual tax return, you must enter drawings and capital contributions in lines 125 and 126. These are assets that you withdraw from, or add to, your business assets. But what does this mean in practice? We explain.
Freelancers & liberal professionsIf you are thinking of setting up as a management consultant on a self-employed basis, you will face a fundamental question: will you be working as a member of the liberal professions (freelancer) or as a trader? There is no blanket answer.
Freelancers & liberal professionsAs a freelancer, you calculate your profit by deducting business expenses from your business receipts. But what does the tax office accept as a business expense? What types of business expense need to be distinguished? Can you deduct expenses immediately and in full, or must you depreciate them over several years? This article answers the most important questions.
VAT & input taxVAT is one of the most important taxes in German tax law. The standard rate is 19%; the reduced rate is 7%. This tax is specifically designed to tax value added — the state uses it to impose a charge on purchases by end consumers. It is not intended to burden businesses, which is why the mechanism of the input tax deduction exists.
Tax returns & business expensesMost tax offices send taxpayers a written reminder to file their income tax return on time. Similar reminder letters exist for other types of tax as well. What do these letters actually mean? Does every tax authority send them? What consequences are you risking if you do not file a tax return? We address these and other questions in the article below!
GmbH & corporationsWhat taxes does the tax office demand from GmbHs? And how do shareholders and managing directors pay tax on their distributions and salaries? These are questions that interest many founders: the tax aspect influences their choice of legal form. The topic can also become relevant for established business owners. As business activities evolve, the circumstances change, and switching legal form can prove worthwhile.
VAT & input taxFor VAT purposes, businesses may deduct the input tax they have paid from the tax charged on their own invoices. This calculation determines the amount that companies must remit to the tax authority. Would you like to know what tax liabilities are coming your way? Then calculate your input tax in advance!
Tax optimisationThe GmbH holding is regarded as the most elegant tax structure for entrepreneurs – but it isn't a no-brainer. Using concrete numbers, we show when the structure actually pays off from 2026 onward, the common mistakes that cost real money, and how to transition cleanly.
Freelancers & liberal professionsWith your freelance activity, you will — all being well — generate an attractive profit: like all income, you must pay tax on it. But which taxes apply to this income? What tax rates apply? And how can you minimise your tax burden?
Bookkeeping & DATEVThe annual financial statements close off your bookkeeping for the past financial year.
VAT & input taxThe majority of business owners in Germany must regularly submit a VAT return (Umsatzsteuervoranmeldung, UStVA) to the competent tax office. For founders in particular, however, this process initially raises more questions than it answers. We have summarised the most frequently asked questions and the most important answers below.
Bookkeeping & DATEVPreparing and producing the annual financial statements is one of the central tasks in bookkeeping. The annual financial statements document, in a clear and structured form, the course of business over the preceding financial year, which often coincides with the calendar year. A balance sheet also provides precise details about the current state of assets. The annual financial statements are of outstanding importance: it is therefore essential that your annual financial statements comply with all requirements of commercial and tax law. You should also consistently make the most of any available leeway on depreciation and similar matters. Guhr Steuerberatung is here to help you with this task!
Tax newsIn just a few months the time will come — the implementation of the property tax reform is entering its decisive phase. Anyone who owns property will need to have it revalued.
GmbH & corporationsWith provisions, you reduce your GmbH's annual profit — and thereby your tax liabilities.
VAT & input taxMany self-employed individuals use their company car for private journeys: this mixed-use arrangement is convenient and avoids the cost of a separate private vehicle. As with employees who drive a company car privately, you benefit in this case from a taxable benefit in kind. The state requires tax to be paid on this benefit.
Tax returns & business expensesThe tax office provides a separate annex for income from a trade. Add Annex G (Anlage G) to your main tax return form! This form is used in particular to declare your profit from commercial activity. This information forms the basis for the tax calculation.
Tax returns & business expensesSelf-employed individuals require a specific tax number (Steuernummer): this applies equally to freelancers and traders. Your personal tax identification number is not sufficient; the tax office issues a separate tax number when you register a business.
Real estateWith the 2026 annual tax act, the legislator has tightened the rules for PV and energy-related refurbishments – while creating attractive elections. Pulling the right levers now unlocks five- to six-figure tax savings per property.
Tax returns & business expensesAccount management fees for private current accounts and business accounts can reduce your tax liability in certain circumstances: in this article, we show you the differences between employees and business owners. We also address the interesting question of where to claim this item of expenditure in your tax return.
Founding & growthAs a self-employed physiotherapist, you benefit from numerous advantages: you work independently without a line manager and secure attractive earning potential. How do you successfully make the move into self-employment? Prepare your business launch in detail and address all relevant aspects, such as tax, legal form, and whether you will be recognised as a freelancer.
Tax returns & business expensesFor the self-employed, it is a nightmare — an account seizure by the tax office! This problem can arise quickly if you fail to pay demands from your tax authority on time. Unlike other creditors, the state can initiate enforcement proceedings directly, and tax offices make consistent use of this power.
VAT & input taxAs a general rule, all income from self-employed or employed work is subject to taxation. There are exceptions to this rule, however — these may include social benefits or flat-rate allowances for voluntary activities, for example. In this article we set out which types of income are not subject to tax, and examine the differences between the various categories of tax-free and non-taxable income.
GmbH & corporationsManaging directors and shareholders of GmbHs pursue an obvious objective: they want to reduce the tax burden on their company.
Founding & growthGerman tax law allows entrepreneurs to choose from a range of legal structures. Ideally, you should make a sustainable decision at the very point of incorporation — converting your legal structure retrospectively involves considerable effort.
Founding & growthThe public-sector development bank KfW publishes an annual start-up monitor in which it releases figures on new business formations. Looking at the statistics, one thing stands out: many founders set up on a secondary basis. In 2021, KfW recorded a total of 607,000 new business formations, of which 371,000 were on a secondary basis.
VAT & input taxWhen freelancers or traders make use of the Kleinunternehmer scheme (small-business exemption), VAT does not apply to their business receipts. As a Kleinunternehmer, you are not required to show VAT on your invoices or remit VAT to the tax office. However, this exemption is subject to turnover thresholds: if you exceed one of the specified limits, you will switch to standard VAT taxation from the following year.
Bookkeeping & DATEVReceipts in a courier folder, quarterly bookkeeping panic, reports four weeks too late – over the past three years we've onboarded 200+ clients to DATEV Unternehmen Online. Here's the playbook that actually works.
Bookkeeping & DATEVAs the owner of a GmbH or UG, you are required to prepare annual financial statements: both commercial and tax law demand it. Under commercial law, the balance sheet ensures transparency, and the annual financial statements give business partners insight into your financial position. Under tax law, the annual financial statements serve to determine your profit and, with it, the basis for taxation.
Founding & growthMany entrepreneurs start out as sole traders (Einzelunternehmer). This legal form is ideal for those starting a business: the advantages include minimal set-up effort and low costs. However, some entrepreneurs soon discover that there are also significant drawbacks — notably the considerable liability risks and certain tax aspects.
Freelancers & liberal professionsWhether you are an architect, web designer, or expert witness: anyone who takes the plunge into self-employment as a freelancer will sooner or later have dealings with the tax office. A freelance activity is subject to tax.
Freelancers & liberal professionsAs a self-employed engineer, you will generally enjoy the benefits of freelance status. Does this also apply to your planned self-employment? We address this question in the following sections. A range of further aspects are also of interest, from registration formalities to the choice of legal form.
Founding & growthAs a freelancer, you work for various clients and enjoy the benefits of self-employment. At the same time, this independent way of working presents its own challenges — particularly when it comes to the tax aspects.
Tax returns & business expensesAs a general rule, the position is clear: anyone who is required to file a tax return must do so by the end of July of the following year. If you engage a tax adviser, this deadline is extended by seven months. In individual cases, however, self-employed individuals sometimes ignore this obligation over a prolonged period. The reasons vary, but the consequence is the same: the tax office exerts pressure to submit the outstanding tax returns. Some taxpayers therefore end up filing several tax returns in quick succession.
VAT & input taxInput tax is the VAT that businesses pay to other companies. If you are entitled to deduct input tax, you may offset the input tax paid against the VAT you have collected.
Freelancers & liberal professionsYour income from self-employed activity is subject to income tax. This does not necessarily mean you will have to pay income tax in every case. The first question is whether your business makes a profit. You are only taxed on the profit — deduct your business expenses from your business income! Secondly, tax allowances may mean that no income tax is payable even when a profit has been made.
Freelancers & liberal professionsThe legislator allows freelancers a simplified procedure for calculating profit — which forms the basis for the tax assessment: the cash-basis income statement (Einnahmenüberschussrechnung, EÜR). Compared with double-entry bookkeeping and the preparation of a balance sheet, you save yourself a great deal of work as a self-employed member of the liberal professions!
Tax newsWhich party offers me the greatest tax relief? Just in time for the federal election, the Steuer-O-Mat web app — now in its third edition — uses three to four simple questions to help you find out which party's tax manifesto suits you best.
Tax returns & business expensesTraders are subject to trade tax, but sole traders and small businesses in particular pay little or nothing. This is due to a generously calculated allowance of 24,500 euros. But what does this allowance mean in practice? Who is entitled to it? And how does it affect taxation? We answer these and further questions in the following article.
Tax returns & business expensesEvery self-employed person deals with business expenses on a daily basis: alongside business income, they are the most important factor both commercially and for tax purposes. Business expenses reduce profit; expenditure that is too high relative to income threatens financial viability. At the same time, business expenses reduce profit — meaning you pay less tax.
Tax returns & business expensesTax authorities are entitled to estimate a taxpayer's liability if no tax return is filed. As a rule, this results in additional costs for those affected. At the same time, the obligation to submit a tax return remains in force.
Freelancers & liberal professionsGermany has two forms of self-employment: liberal-profession (freelance) activity and commercial (trade) activity. Freelancer or trader? This question is particularly relevant with regard to bookkeeping and taxes.
Founding & growthWith a freelance activity you benefit from all the advantages of self-employment: you work independently and secure attractive earning potential. Compared to traders, freelancers enjoy additional benefits — simple bookkeeping is sufficient, and you pay no trade tax.
GmbH & corporationsMany entrepreneurs choose a GmbH (private limited company) because of its limited liability.
Tax newsIn a long-awaited judgment, the Federal Constitutional Court has ruled that interest of 6% per annum / 0.5% per month on tax arrears and tax refunds is unconstitutional.
Tax returns & business expensesAll freelancers and many traders use a standardised cash-basis income statement (Einnahmenüberschussrechnung, EUER) to record their business receipts and business expenses. You do this by completing Schedule EUER of the income tax return: setting receipts against expenditure produces the annual profit, which forms the basis for the tax calculation.
Tax newsMany freelancers and traders with low turnover value the small-business scheme under § 19 UStG: below certain turnover thresholds they do not need to show VAT on their invoices, which minimises administrative burden.
VAT & input taxAs a rule, invoices to private and business customers include VAT. Businesses must show this separately at the applicable VAT rate. There are, however, exceptions to this rule: small businesses under the Kleinunternehmer scheme, for instance, are exempt from this requirement.
Freelancers & liberal professionsAs an advisory engineer, you support your clients on a wide variety of projects. Many experts carry out this work on a self-employed basis: solo self-employed individuals and business owners with a small number of employees are particularly active in this segment. Freelance or commercial? That is the key question!
Tax returns & business expensesSchedule S (Anlage S) is the form on which the tax office records all income from self-employed work, provided that income does not derive from a trade. It is primarily freelancers and members of the liberal professions who report their earnings here. If you earn money as a freelancer — whether as your main occupation or as a sideline — you are required to submit Schedule S with your tax return.
Freelancers & liberal professionsFor some professions, it is difficult to distinguish between freelance and commercial activity. One of the most prominent examples of this challenge is the coaching profession. The tax classification as a freelancer or trader frequently occupies the fiscal courts.
Bookkeeping & DATEVFrom 1 January 2025, mandatory e-invoicing applies across Germany: this was enacted by the Bundestag as part of the Growth Opportunities Act (Wachstumschancengesetz) 2023.
Bookkeeping & DATEVAre you setting up a business and looking to take on employees? Then the challenge of payroll accounting awaits you! This term covers all the administrative tasks associated with pay slips, social security contributions, and payroll tax.
Freelancers & liberal professionsAre you a self-employed professional facing allegations of bogus self-employment? The first step is to establish whether the accusation relates to the acceptance or the award of contracts. Self-employed individuals can either work as bogus self-employed persons themselves or engage bogus self-employed individuals.
Tax returns & business expensesMost people who take the step into self-employment in Germany set up a sole tradership. This business structure is popular for reasons such as the relatively straightforward registration process and its low cost.
Founding & growthAnyone planning to be their own boss as a freelancer has a number of advantages over other self-employed persons: there is no requirement for a balance sheet, no trade tax liability, and no entry in the commercial register.
Tax newsMost business owners work with their tax advisory firm for many years — long-term cooperation is the norm in this sector.
Tax returns & business expensesTraders and business enterprises must pay trade tax in addition to income tax or corporation tax. Trade tax is a municipal tax: each local authority sets its own rate. For sole traders and partnerships, a special rule applies when calculating the tax: the government provides an allowance of 24,500 euros. This rule applies throughout Germany.
Founding & growthThe legislator provides various administrative reliefs for small trade businesses (Kleingewerbe): these cover commercial law and tax law aspects. As a Kleingewerbetreibender, for example, you are not required to have your business entered in the commercial register.
Tax newsIn a recent judgment of June 2021, the Lower Saxony Tax Court addressed minor deficiencies and inaccuracies in mileage logbooks.
Tax returns & business expensesMany taxpayers wonder whether they can submit their tax return, or individual supporting documents, after the deadline. The good news is that late submission is generally possible, and for a mandatory tax return it is strongly advisable. Even for a voluntary tax return you can submit the form retrospectively — but in that case be mindful of the relevant deadline.
Tax returns & business expensesHardware and software used for professional purposes reduces your tax burden — this applies to employees, landlords and the self-employed alike. For a long time the depreciation rules were complex, depending in particular on the purchase price.
Bookkeeping & DATEVA balance sheet is the accounting report on a business's activities that sets expenditure against income and highlights the profit — or the loss, when expenditure exceeds income over the stated period.
Tax returns & business expensesVehicles used for business purposes are classified under commercial and tax law as depreciable, moveable tangible fixed assets. You depreciate the purchase price over several years, and tax legislation sets clear requirements as to the method of depreciation.
Tax returns & business expensesMembers of the artists' social insurance scheme (Künstlersozialversicherung) benefit from a significant advantage: they obtain affordable cover for pension, health, and long-term care insurance. Insured persons pay only the standard employee contribution to the statutory social insurance system; the Artists' Social Insurance Fund (Künstlersozialkasse, KSK) covers the remainder.
VAT & input taxVAT is one of the most important sources of tax revenue for the state. Many people also know this tax by the term Mehrwertsteuer (value added tax), but the technical term is Umsatzsteuer. The state levies this tax on a wide range of transactions; it applies to both goods and services.
Freelancers & liberal professionsAnyone who wishes to earn money from photography can follow a variety of career paths. The spectrum ranges from photojournalists and wedding photographers to advertising photographers. When setting up in business, the specific focus is of paramount importance: it determines whether the tax office classifies you as a freelancer or a trader.
Freelancers & liberal professionsCompared to traders, freelancers (members of the liberal professions) benefit from several advantages — they do not, for example, pay trade tax. Furthermore, the requirements of the trade regulations (Gewerbeordnung) do not apply to members of the free professions.
Tax returns & business expensesAre you planning to earn money as a freelancer or trader in the future? Then you will need to submit the questionnaire for tax registration (Fragebogen zur steuerlichen Erfassung) to your tax office. This raises the question of which tax authority you need to send the document to.
Tax returns & business expensesIn the stress of daily professional and personal life, a significant mistake can happen to you as a freelancer or trader: you miss the filing deadline for your tax return. You may even remember the irksome obligation shortly before the deadline, but find you simply do not have time for this demanding task. For business owners in particular, preparing a tax return can take several days.
VAT & input taxIssuing invoices is part of daily business life for freelancers and traders. At the start of your self-employment, you should urgently familiarise yourself with what must appear on an invoice. The legislature prescribes a range of mandatory particulars.
Tax returns & business expensesAn enforcement penalty (Zwangsgeld) is a coercive measure that tax authorities can use to compel the submission of tax returns. It is designed to exert immediate pressure — which distinguishes it from punitive measures such as a late-filing surcharge.
VAT & input taxBusinesses subject to VAT are entitled to deduct input tax actually paid from the VAT they have collected. They declare each input tax amount paid to suppliers individually and retain the corresponding invoices. The flat-rate input tax method (Vorsteuerpauschalierung) spares you this effort!
GmbH & corporationsCapital gains tax (Kapitalertragsteuer) is a tax levied by the tax office on capital income of all kinds. This includes profit distributions that a GmbH pays to its shareholders.
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