Accountancy

Contents What taxes do you have to pay? Tax declarations & the self-employed How can I lower my taxation?  Would you like to know more?  What taxes do you have to pay when self-employed? The tax types that you have to pay as a self-employed person depend on the legal form of your company. For …

Contents Lohnsteuer: Wage tax Lohnsteuerklassen: Tax classes Changing your wage tax class How to report wage tax How is it calculated? Optimising wage tax Lump sums and flat rates Lohnsteuererklärung: Tax declarations Lohnsteuernachzahlungen: Back payments Want to know more?    Lohnsteuer Wage tax Lohnsteuer (wage tax) is an advance on Einkommensteuer (income tax) paid by …

    Jahresabschluss & Steuern (annual accounts & taxes) When doing taxes, simply determining profit is not enough. Self-employed persons and companies are liable for several types of taxes: Income tax (Einkommensteuer) for individual companies and partnerships; Corporate tax (Körperschaftsteuer)for legal persons; Solidarity surcharge (Solidaritätszuschlag) for everyone; Church tax (Kirchensteuer) depending on religious affiliation; VAT …

Contents What are size classes? Size class structure Exceptions Duties & facilities Want to know more?   Größenklassen: What are size classes in the commercial code? The four size classes are defined in the HGB (commercial code) for accounting law. They are used for corporations, including the GmbH, the UG and the AG. The size …

Contents What is the Jahresabschluss? Why prepare one? Who has to publish one? How to file it? Why does the publishing obligation apply? How are companies classified by size? What are the Jahresabschluss’s components? What are the publishing deadlines? Who signs the Jahresabschluss? What are the costs? Want to know?   [BEGIN: Insert an Image …

Contents Financial peculiarities of the UG Double-entry accounting Accounting terms Stay on top of these things Want to learn more about the UG? What is a UG (haftungsbeschränkt)? – Definition and facts Should you set up a GmbH and a UG? Registering a GmbH or UG: Here’s how! How to find the perfect company name …