Tax Advisor Remuneration Ordinance

from Wikipedia, the free encyclopedia

The Tax Advisor Remuneration Ordinance (StBVV) regulates the remuneration of tax advisors in Germany. It came into force on April 1, 1982 ( Federal Law Gazette 1981 I p. 1442 ). With the amendment dated December 11, 2012 ( Federal Law Gazette I p. 2637 ), the ordinance was renamed from the Tax Advisor Fee Ordinance (StBGebV) to the Tax Advisor Remuneration Ordinance (StBVV). On June 29, 2020, an update was announced with the 5th ordinance amending tax ordinances for the Federal Law Gazette (BGBl I, 2020, p. 1495 ff.). The changes to the StBVV contained therein came into force on July 1, 2020.

Tax advisors may only invoice their services on the basis of these regulations, i. that is, they are not free in their honor. If this regulation is violated, the billing is ineffective depending on the weighting and the fee paid can be reclaimed.

Billing of typical tax advisory services

Advice according to § 21 StBVV

The consultation fee is regulated in § 21 StBVV.

The council is a recommendation and contains criteria that are influential and relevant in assessing the matter. In contrast to this, information is less than advice, it does not contain any recommendation on behavior. The advice can have the character of an initial “entry-level advice” and is often an entry point for a later activity. This is especially the case with new mandates.

So the counseling responds to the question: What should I do in a certain situation?

The information is the answer to a general question, such as B .: How are GWG written off? What is the depreciation rate for real estate? How do you file an objection to a tax assessment that you have received?

Advice on tax planning advice and tax law enforcement

In particular, in the area of ​​tax planning advice and tax law enforcement (tax audits, appeals and legal proceedings before the tax courts), remuneration based on an agreed hourly rate is the rule.

(Initial) advice, consumers

For the initial consultation of a consumer (§ 13 BGB), the tax advisor receives up to € 190 (plus VAT and any flat-rate expenses).

The term “consumer” is defined in § 13 BGB. According to this, a consumer is any natural person who concludes a legal transaction for a purpose that can neither be attributed to their commercial nor their independent professional activity.

Object value - rate of charge * credit

According to the prevailing opinion, the value of the advice is the gross value and not the tax effect.

The fee rate for the consultation is 1/10 - 10/10 according to Table A.

According to § 21 Paragraph 1, Sentence 3 StBVV, the fee is offset against a fee that the tax advisor receives for other activities that coincide with the provision of advice or information.

It is also possible to make a "higher remuneration" according to § 4 StBVV or a flat fee agreement according to § 14 StBVV.

Advice on criminal tax law / legal fines

Since the new version of the StBVV came into force, § 21 StBVV does not contain any regulation on advice on tax offenses / fines law. It is therefore in dispute which regulations are to be used for billing. In any case, § 45 StBVV refers to the remuneration of criminal proceedings in the RVG. Thereafter, parts 4 and 5 of the RVG remuneration schedule apply. The conclusion of a fee agreement according to § 4 StBVV is recommended.

Billing of the consultation according to § 21 Abs. 1 S. 1 StBVV

If the advice is billed according to the item value, then § 9 StBVV must be observed. To be listed are u. a.

  • Name of the fee: || Consultation fee
  • Applied regulations: || z. B. Section 21 (1) sentence 1 StBVV
  • Item value
  • Amount of the fee (the net amount)
  • Designations of the displays
  • Advances

The specification of the subject of the consultation is not required by Section 9 StBVV, but should be provided in order to determine the service.

A fee agreement is useful for the mixed tax and business advice that is often encountered in practice. Two separate fee agreements are made here. Once for tax advice according to § 4 StBVV and once for business advice according to BGB.

Tax advice from the lawyer

The lawyer who is allowed to provide tax advice does not bill his advisory activities according to the Tax Advisor Fee Ordinance , but according to the RVG , namely according to § 34 RVG.

According to § 35 RVG, the lawyer receives the fees in accordance with §§ 23-39 of the StBVV in connection with the fulfillment of general tax obligations and with the fulfillment of tax bookkeeping * and record keeping obligations. V. m. §§ 10, 13 StBVV.

Tax returns, § 24 StBVV

For the individual declarations on the various types of tax, there are separate provisions in Section 24 StBGebV. It is referred to.

The object value is based on the gross principle. A minimum item value is given for almost all declarations. The exercise of options or applications in tax returns do not trigger any special fees; however, they must be taken into account when choosing the framework set.

Only individual examples are briefly listed below.

Income tax return, § 24 Abs. 1 Nr. 1StBVV

The fee arises for the preparation of the income tax return without determining the individual income, so-called cover sheet. The determination of the special expenses, extraordinary burdens, examination of the tax liability etc. belongs to it.

The object value in § 24 Paragraph 1 No. 1 StBVV is basically the sum of positive income.

If spouses are assessed together, 26b EStG, the income that the spouses have earned are added together and added to the spouses together.

If the spouses are assessed separately (Section 26a EStG), two separate declarations are processed and submitted. If both declarations are made by the same tax advisor, he will receive two fees in accordance with Section 24 (1) No. 1 StBVV.

The fee framework is 1/10 to 6/10 of Table A.

Declaration on total Determination of the income § 24 Paragraph 1 No. 2 StBVV

If several people are involved in an object for generating income and the income is attributable to these people, this must be taken into account in the fee rate (there are no several clients!). The type of income does not matter here. It is about the participation of several people for whom no joint assessment is possible.

Trade tax declaration § 24 Paragraph 1 No. 5 StBVV

The object value is the trade income before taking into account the tax exemption and a trade loss. The tax exemption does not reduce the value of the object. Likewise, additions and reductions do not affect the object value.

Other individual activities § 23 StBVV

According to the content, the other individual activities of § 23 StBVV are almost exclusively those that require an application from the tax advisor. The applications listed here mainly relate to the taxation procedure according to the AO, to which reference is made in the following in the explanations of the individual fee facts.

If the application is preceded by preparatory work, this will be expressed in the choice of the frame rate, which is between 2/10 and 10/10 of a full fee according to Table A. This regulation does not contain a special regulation for the settlement of preliminary work.

Section 23 StBVV does not stipulate a specific object value, so that, in accordance with the principle of Section 10 (1) sentence 3 StBVV, the “value of the interest” must be determined in each individual case.

Correction of declarations § 23 sentence 1 no. 1 StBVV

By submitting the tax return, the fee requirement of § 24 StBVV is fulfilled. If the declaration is corrected after it has been submitted, this will be calculated in accordance with Section 23 No. 1 StBVV. The framework rate for the correction of a declaration according to § 153 AO is 2/10 to 10/10.

For the other individual activities cf. the individual numbers of § 23 StBVV.

Other applications (sentence 1 no. 10) StBVV

The regulation of § 23 S, 1 No. 10 StBVV should be emphasized. This regulation serves as a “catch-all” for all those applications that are not specifically listed in the StBVV.

Determination of the excess of the income over the income-related expenses § 27 StBVV

Here the fee is regulated for the determination of the surplus for income from

  • employment
  • Capital assets
  • V + V
  • Other Income

Not self-employed

If a client has two or more employment relationships, only a surplus calculation needs to be created and settled.

If, however, each spouse has their own income from employment in the joint assessment, a "surplus" is calculated and accounted for for each spouse.

No fee according to § 27 StBVV is due if the employee z. B. only receives tax-free income.

Capital assets

In the case of income from capital assets, the transfer of investment income in a tax return is not to be accounted for in accordance with Section 27 StBVV. This may only be done within the framework of § 24 StBVV.

Rental and leasing

In the case of several properties and separate determination, the tax advisor receives a fee for the respective surplus calculation.

Other Income

In the case of life annuities, the object value is the actual amount of the benefits accrued according to the gross principle. The income share of § 22 EStG is only a calculation variable for determining the taxable part of the income, but does not itself represent the income.

Preliminary work

The calculation of additional remuneration for preparatory work going beyond the usual amount has been provided for since the amendment to Section 25 (2) StBVV.

Establishment of bookkeeping, § 32 StBVV

According to this provision, the work of the consultant in helping to set up a financial and payroll accounting for the client is rewarded. In the vast majority of cases, this will be the first time it is set up, so this requirement is particularly important when starting a new company.

The establishment of an asset bookkeeping or a stock bookkeeping is also to be accounted for according to § 32 StBVV.

The activity is billed according to the time fee, § 13 StBVV.

Financial accounting, § 33, StBVV

The following activities fall under financial accounting:

  • Paragraph 1: complete financial accounting
  • Paragraph 2: Account assignment
  • Paragraph 3: Financial accounting based on documents assigned by the client
  • Paragraph 4: Financial accounting based on data carriers created by the client
  • Paragraph 5: ongoing monitoring of financial accounting

The term of financial accounting includes the work - apart from the establishment of the bookkeeping - up to the advance VAT registration. Clarifying receipts is part of the actual bookkeeping activity. The scope of the activity is to be taken into account in a tenth rate. This does not include sorting receipts; this is to be settled according to the time fee.

The current bookkeeping is paid monthly in practice. The monthly payments represent advances i. S. d. 8 StBVV. Advances are to be made in accordance with § 9 StBVV to issue an account after the end of the calendar year.

The object value is the annual turnover or, if applicable. the higher annual expenditure.

Decisive for the framework rate for the accounting fee are u. a. the number of accounts, in particular current accounts, the number of postings, the repeat * and individual postings, the scope and degree of difficulty of the account assignment, the status of the records and receipts of the basic records and processing of the documents after normal office hours or on Saturdays, Sundays and public holidays due to late filing by the client.

Payroll accounting, § 34 StBVV

activity fee
First set up of wage accounts and recording of master data € 5.00 to € 16.00 per employee
Management of wage accounts and preparation of pay slips € 5.00 to € 25.00 per employee and accounting period
Management of wage accounts and preparation of pay slips according to accounting documents created by the client 1 to 9 € per employee and accounting period
Management of payroll accounts and preparation of pay slips based on data carriers created by the client or other input means for data processing 1.00 to 4.00 € per employee and accounting period plus the remuneration for data processing
Assistance with other activities in connection with wage tax deduction and wage bookkeeping Time fee

The billing period is usually the month.

Annual financial statements § 35 ff. StBVV

Before starting the actual annual closing work, he can invoice the so-called preliminary work according to the time fee in accordance with Section 35 (3) StBVV. However, this assumes that he was not entrusted with the bookkeeping.

The accounting of the annual financial statements is based on the subject value and the applicable tenth rate. The object value consists of the mean of the adjusted total assets and the annual operating performance or annual expenditure. The details can be found in Section 35 (2) StBVV. The fee rate is between 10/10 and 40/10 of Table B.

Inventory documents are to be provided by the client. The correction of inventory documents can also be invoiced with the time fee in accordance with Section 35 (3) StBVV.

Income surplus calculator, § 25 StBVV

The fee here is 5/10 - 20/10 of a full fee according to Table B. The fee is incurred for each separate investigation, even if there are several investigations of the same type of income (e.g. several independent businesses). If several income surplus accounts are created, the client must be advised about their necessity. So if several investigations are made for a company, there is only one fee.

If the StB has to estimate the profit due to a lack of corresponding records, § 25 StBVV applies analogously.

Preliminary work that goes significantly beyond the usual amount will be billed according to the time fee, Section 25 (2) StBVV.

Meetings, § 31 StBVV

The meeting fee according to § 31 StBVV arises for:

  • Meetings
  • with authorities or third parties
  • in tax law matters

That assumes that the tax advisor

  • participates in a meeting
  • on factual or legal issues
  • which is ordered by the authority or is carried out with the authority or a third party in agreement with the client.

For such a meeting, the tax advisor receives 5/10 - 10/10 of a full fee according to Table A. The time fee according to § 13 No. 2 StBVV can only be used if there are insufficient indications for the estimation of the object value.

The meeting fee does not arise for client discussions.

The provision does not apply to answering a (telephone) verbal inquiry from the authority.

Other representations

Participation in exams, § 29 StBVV

The regulation mainly regulates the participation in an external audit and grants the settlement according to the time fee. Preparatory work for taking the exam is also included. This also includes informing the client about his rights and obligations or his appropriate behavior during the examination as well as the procurement of necessary documents and any inquiries and queries.

Voluntary disclosure, § 30 StBVV

This regulation applies to tax evasion (Section 370 AO) and to frivolous tax reduction (Section 378 AO).

The correction of declarations according to § 153 AO is not billed according to § 30 StBVV, but according to § 23 No. 1 StBVV.

If the voluntary disclosure requires the preparation of bookkeeping, annual financial statements, a surplus account or a tax return for one or more years, the tax advisor will also receive the fees provided for this.

The object value is the sum of the corrected, supplemented and retrieved information, separated by tax type and calendar year.

Appeal procedure - objection, § 40 StBVV

The provision of § 40 StBVV applies to the out-of-court appeal procedure, i.e. for the objection procedure or the objection (e.g. against trade tax notices). The object value is usually the tax in dispute.

Business fee, Section 40 (1)

The business fee for representation in appeal proceedings before administrative authorities is regulated in Section 40 (1) StBVV. Thereafter, the tax consultant receives a business fee of 5/10 - 25/10 of a full fee according to Table E. The so-called threshold value of 13/10 of a full fee according to Table E. More can be demanded if the activity large or difficult.

Previous assessment of the decision, § 40 Paragraph 2, § 28 StBVV

The business fee is reduced to 3/10 - 20/10 if the tax advisor is previously entitled to fees according to § 28 StBVV.

Reduction due to prior preparation of a tax return in connection with the legal remedy procedure, § 40 Paragraph 3, 24 StBVV

A further reduction can be found in Section 40 (3). What may be overlooked at first glance is the phrase “in connection with the appeal process”. The reduction of the business fee in the opposition proceedings to 1/10 - 7.5 / 10 only apply if the tax advisor z. B. prepares the tax return as part of the appeal process, such as B. Objection due to failure to submit a tax return and preparation of the tax return. The reduction regulation does not apply if the tax advisor has already prepared the tax return during the assessment procedure.

Prior application, § 40 Abs. 4, 23 StBVV

If the consultant has already submitted an application according to § 23 StBVV in the administrative procedure underlying the legal remedy (e.g. deferment, correction, adjustment of advance payments, etc.), there is no reduction, but a limit on the fee.

According to Section 40 (4)

  • the business fee according to § 40 para. 1 plus
  • the fee according to § 23 StBVV (Tab. A)

do not exceed the sum of 25/10 according to Table E.

Limitation after a previous meeting, § 40 Paragraph 6, 31 StBVV

A further limitation can be found in Section 40 (6).

The rule assumes that in the same administrative procedure

  • first a meeting according to § 31 StBVV took place and
  • thereafter an appeal was initiated

In this case the

  • Meeting fee according to § 31 StBVV (5/10 - 10/10 Tab A)
  • and a business fee according to § 40 Paragraph 1 (Tab E) is added.

As a result, the sum of the two fees must not exceed 25/10 of a full fee (Table E).

Suspension of execution, Section 40 (7) StBVV

In § 40 Abs. 7 StBVV it is regulated that the administrative procedure on

  • Suspension of execution or
  • Elimination of the suspensive or inhibiting effect

forms a matter with the procedure according to paragraph 1.

An AdV procedure can therefore not be billed as part of the administrative appeal procedure.

Completion, § 40 Abs. 8 StBVV

Section 40 (8) of the StBVV contains this fee if he is involved in completing the procedure. The fee rate is 10/10.

Representation in tax court

Finance court

The § 45 StBVV refers to the remuneration according to the RVG for proceedings before the courts of financial jurisdiction. The main features are explained below.

The RVG contains the so-called remuneration list as Annex 1. This is a tabular overview of the fee rates or amounts in the various areas.

The value of the object is usually based on the amount of the taxes in dispute.

Finance court

There is usually a procedural fee and an appointment fee.

Procedural fee

The procedural fee VV no. 3200 is 1.6. If the job is done z. B. before filing an action, the reduced procedural fee is 1.1 (VV no. 3201).

Appointment fee , VV no. 3202

Furthermore, there is an appointment fee for attending a judicial appointment in the amount of 1.2 (VV no. 3202). Even when attending several tax court appointments, the fee only arises once.

Processing fee , VV no. 1003, 1002

If there is a settlement at the court, there is a settlement fee according to VV no. 1003, 1002 with a fee rate of 1.0.

Federal Fiscal Court

At the BFH there is the possibility of

fee VV no. factor
Procedural fee 3206 1.6
early termination 1 3207 1.1
Appointment fee 3210 1.5
Handling fee 1003, 1002 1.0

Fee types

Time fee, § 13 StBVV

The time fee is an independent fee if the StBGebV refers to it. Otherwise, it appears as a “catch-all rule” in the absence of sufficient evidence for an estimate of the equivalent value or in analogous application.

A time fee can also be made within the framework of a fee agreement according to § 4 StBVV:

The fee range is between € 30 and € 70 per half hour or part thereof.

Value fee with fee rate

The value fees refer to tab. A - E. For the value fees, an object value is decisive. It usually results from the law itself, such as B. Tax returns in § 24 StBVV. If the object value is not determined, the value of the interest must be used. Possibly. is appreciated. If an estimate is not possible in court proceedings, the value in question is EUR 5,000 in accordance with Section 52 (2) GKG. However, the amount in dispute may not be less than EUR 1,000 in tax court proceedings, Section 52 (3) GKG.

Maximum amount fee

Amount framework fees can be found z. B. in the case of payroll accounting and advice on criminal tax law according to the RVG.

Fee framework § 11 StBVV

After that it comes up

  • scope
  • Difficulty of professional activity
  • Importance of the matter
  • Income and financial circumstances of the client
  • Liability risk

at its reasonable discretion.

The "scope" contains the time component.

The "difficulty" is aimed at special knowledge in special areas of tax law (external tax law, group tax law, complex intra-community services, in general: complex issues with complex tax consequences, etc.).

The "importance of the matter" refers to the position and reputation of the client and implications for other cases.

The client's "income and financial situation" can be taken into account positively or negatively, unless this has already been taken into account when assessing the value of the object.

A high liability risk leads to a correspondingly higher fee.

Flat rate remuneration, § 14 StBVV

Content of an agreement for a flat fee

  • agreement
  • for the same client
  • for activities to be carried out continuously
  • Determination of the amount of the fee
  • running time

shape

The agreement must be made in writing. Written form means that the contract must be signed by both parties and the declaration must be contained in a document, Section 126 BGB. The change is also subject to the written form requirement.

Activities to be performed continuously

The activities to be carried out on an ongoing basis include a. the at least annually recurring tax returns and registrations, the completion of the current bookkeeping, the annual financial statements or the surplus account according to § 4 paragraph 3 EStG. It is recommended that the individual activities are listed in the flat-rate agreement. The listing should be accurate.

appropriateness

The flat-rate fee agreement must be appropriate, Section 14 (3) StBVV. Individual flat rates are also possible for the respective activities, stating the respective EUR amount.

Fee agreement, § 4 StBVV

Components of a fee agreement

§ 4 StBVV regulates the agreement of a higher remuneration and not the agreement of a lower remuneration, which, however, is possible up to the limit of appropriateness.

Overview

Formally, material: written declaration by the client, definition of the matters involved

  • not in power of attorney
  • Type and scope of the order
  • clear separation from other agreements
  • the chosen fees
  • Signature of client
  • the amount of the fees
    • the amount of the reimbursement of expenses
    • the sales tax

Affected fee types

The higher remuneration is possible with all three types of fees, i.e. with the

  • Value fee
  • Time fee
  • Maximum amount fee

shape

The written form only requires a written declaration by the client, i. H. the signature by the client and not the signature by the tax advisor.

It is also important that if the client makes a declaration (exceptional case), this declaration must not be included in the power of attorney and must be clearly separated from other agreements.

Advance payment, § 8 StBVV

According to § 8 StBVV, the tax advisor has the right to an advance payment. However, he is not obliged to request an advance payment. He must settle the accounts immediately after the order has been completed or the matter has ended if he has received advances. Without an advance payment, the tax advisor is not obliged to take action. The advance payment can be requested at any time and is due upon request.

Formally correct accounting, 9 StBVV

The calculation must be made in writing, § 126 BGB. It does not have to be issued on a separate invoice sheet. It can also be included in a cover letter. The regulation also requires that the tax advisor signs his own statement and notifies the client.

The charges must be briefly described in the invoice. The applicable fee regulations must be quoted exactly according to paragraphs, sentences and numbers. If a fee agreement is settled, § 4 StBVV should be quoted. For each individual fee, the individual fee amount is shown separately. If rate or maximum amount fees are charged, it is sufficient if the final amount is specified.

Right of retention, § 273 BGB, § 66 Abs. 4 StBerG

In order to enforce his claims, the tax advisor has a right of retention to the client's documents.

This refers to § 66 para. 4 StBG to the reference files , so all the original documents received by the client from or on behalf of tax advisers on the occasion of his professional activity.

A distinction must be made between the work results created by the tax consultant himself. There is a right of retention according to § 273 BGB.

literature

  • Jürgen Berners: Practical commentary on tax consultant remuneration regulation, 4th edition 2013. NWB Verlag GmbH & Co KG Herne

Web links

Individual evidence

  1. ↑ Federal Law Gazette . Retrieved July 6, 2020 .