Trustpilot
4.6
out of 5
Annual accounts for your GbR.
Cash-basis accounts and tax returns for your GbR, from a partner tax firm at a fixed annual price.
- Cash-basis accounts, VAT and trade tax returns
- From €399 plus VAT a year
- By a partner tax firm
The tax returns are prepared by an independent tax advisory firm. firma.de does not provide tax advice itself. One-off setup €88 plus VAT.
Price by revenue
Starter
Up to €30,000 in revenue.
€399plus VAT / year
- Cash-basis accounts (EÜR) with account statements
- VAT return with plausibility check
- Trade tax return
- Electronic filing with the tax office
Basic
Up to €100,000 in revenue.
€499plus VAT / year
- Cash-basis accounts (EÜR) with account statements
- VAT return with plausibility check
- Trade tax return
- Electronic filing with the tax office
Premium
Up to €200,000 in revenue.
€599plus VAT / year
- Cash-basis accounts (EÜR) with account statements
- VAT return with plausibility check
- Trade tax return
- Electronic filing with the tax office
What applies to partnerships
- § 4 Abs. 3 EStG
Cash-basis accounts
GbRs, freelancers and small traders calculate their profit the simple way: income minus expenses.
- § 141 AO
Threshold for a balance sheet
From €800,000 in revenue or €80,000 in profit a year, the tax office can require a balance sheet.
- § 242 HGB
KG and OHG prepare balance sheets
Commercial partnerships in the Handelsregister, including the GmbH & Co. KG, always prepare a balance sheet.
- § 180 AO
Separate determination of profit
The GbR's profit is determined separately and allocated to the partners. Each partner pays tax on their share privately.
- eGbR
Registered GbRs too
A GbR entered in the Gesellschaftsregister (register of partnerships) may also use cash-basis accounts, as long as it does not run a commercial business.
- § 11 GewStG
Trade tax
Commercial partnerships have a €24,500 tax-free allowance. Trade tax is largely credited against income tax.
How the annual accounts work
- 1
Initial call
Book a free initial call above and choose your package.
- 2
Power of attorney and receipts
You give the firm a power of attorney and send your income, expenses and bank statements.
- 3
Returns
The firm prepares the cash-basis accounts and the VAT and trade tax returns.
- 4
Filing
Everything goes to the tax office electronically.
No GbR yet? Set one up
Integrations
Export and filing
As seen in
Official
Qonto
Partner
The partner founders trust
Company formation, registrations and ongoing bookkeeping in one place. Anything that requires a licence is handled by notaries and tax advisors from our partner network.
What founders say
“I set up my GmbH in a single afternoon. All the formation documents were prepared smoothly, and the commercial register application went out the next day.”
What you can rely on
ELSTER
VAT returns and annual accounts go straight to the tax office via the ELSTER interface.
DATEV
Bookings and receipts are ready in DATEV format – your tax firm keeps working as usual.
- 4.6
Top-rated
4.6 out of 5 on Trustpilot. Rated by founders who have actually used firma.de.
Made in Germany
Developed in Germany, servers in the EU, GDPR-compliant. Anything that requires a licence comes from tax advisors and notaries.
Frequently asked questions about cash-basis accounts (EÜR)
Who can use cash-basis accounts (Einnahmenüberschussrechnung)?
For freelancers, sole traders and the GbR, as long as they stay below €800,000 in revenue and €80,000 in profit a year. KG and OHG always prepare a balance sheet.
Why do I need cash-basis accounts?
They are the basis for your taxes. If you calculate your profit this way, you submit the Anlage EÜR form to the tax office every year.
What goes into the cash-basis accounts?
Only your business income and expenses. Salary, private rental income or investment income go in your personal tax return.
Do the cash-basis accounts have to be filed electronically?
Yes, via ELSTER. Paper is only allowed in cases of hardship.
How much do the cash-basis accounts for a GbR cost?
Starter €399, Basic €499, Premium €599, each plus VAT a year, depending on revenue. On top comes a one-off setup fee of €88 plus VAT.
How do I use the small business scheme (Kleinunternehmerregelung)?
You choose it in the tax registration questionnaire. It applies up to €25,000 in revenue in the previous year and €100,000 in the current year.
Which partnerships is the offer for?
For founders and businesses in their first three years.