As the name suggests, the Tax Advisor Fee Ordinance is a set of rules that determine the fees that are paid to a tax advisor. Or to put it another way: the regulation shows for which services the tax advisor may charge which fee sums.
The Tax Advisors Act (StBerG for short) forms the basis for the regulation, which has been repeatedly adapted in the past (and will certainly be adapted in the future).
The said regulation unifies the fee regulations and regulates the competitive situation between the different tax advisors.
What does the Tax Advisor Fee Ordinance contain?
The Tax Advisor Fee Ordinance is divided into several sections. These deal with different topics and sub-topics and thus facilitate orientation in the search for a specific area.
The classification of the regulation:
1. General Regulations
The area of general regulations deals with the bottom line with the areas of application of the order . But also with regulations that apply in connection with several clients or several tax advisors. Questions about the advance payment and the general calculation are also clarified here.
2. Fee calculation
The second section of the Tax Advisor Fee Ordinance explains the different types of fees in more detail. A distinction is made here between the value fee, the various framework fees, the time fee and the flat-rate remuneration.
3. Sales tax, reimbursement of expenses
This section is largely self-explanatory. In the following, it regulates the extent to which you pay sales tax for the services of the tax consultant and which expenses (e.g. postage for letters to the tax office) are to be paid.
4. Determination of the fees for assistance with the fulfillment of general tax obligations
In the fourth section of the Tax Advisor Fee Ordinance, you will find the actual fee overview . This is clearly structured according to the various services. You can also read here what you have to consider in connection with audits, for example a company audit or a voluntary disclosure.
5. Determination of the fees for assistance with the fulfillment of tax accounting and record-keeping obligations
Here you can read information on the principles of proper bookkeeping ( GoBD ) . Of course, not only your tax advisor, but you too must adhere to the relevant regulations.
6. Fees for representation in out-of-court redress proceedings
Finally, in this section you will find information on various procedural and administrative enforcement regulations .
7. Judicial and Other Proceedings
The seventh paragraph of the Tax Advisor Fee Ordinance shows you a list of tax advisor remuneration in connection with legal proceedings and the respective process costs.
8. Transitional and final provisions
The information on the transitional and final provisions sometimes contains important information on the respective activities of the tax advisor and the corresponding fee – measured against the respective object value.
The following table shows examples of the various activities listed in the Tax Advisor Fee Ordinance, the maximum object value and the associated fee.
|Activity / table||Item value up to||Full fee (10/10) euros|
|Advice table||600,000 euros||2,867|
|Closing table||50,000,000 euros||5,832|
|Accounting table||500,000 euros||431|
|Appeal table||500,000 euros||3,146|
Furthermore, this section also deals with special regulations for agriculture and shows how to proceed with regard to exceeding the above-mentioned maximum object values.
Tip: You can reduce the costs for the tax advisor by doing the preparatory bookkeeping yourself.
The tax advisor fee regulation and its individual calculation factors
Following the introduction, the tax advisor is bound to the current tax advisor fee regulation with regard to the calculation of his services. How much can be calculated in detail also depends on four different factors:
- the object value
- the medium fee
- the nature of the activity
- the factor
But what does this actually mean in detail?
Above all, the item value is a decisive factor when it comes to determining the amount of the fees. Based on this, the other three factors are then calculated in turn.
The said object value represents the net annual turnover or the expenditure (whichever is higher). Using the current table, you can then easily see how high your individual item value is in the year in question.
However, of course, it is not just the value of the item that determines the final amount of your tax advisor bill. The task here is to find out how complicated it is to prepare your tax return and carry out the relevant work. In short: the type of job is interesting. In connection with particularly complicated processes, your tax advisor may also charge higher fees. But don’t worry! There is a maximum fee for this . At the same time, your tax advisor must of course also document his work and show why it is realistic to ask for the sum “X”.
A particularly important factor here is the so-called medium fee as an orientation. It lies between the minimum and maximum fee and is used in connection with average tax advisory work. It helps to estimate the costs in advance. Particularly interesting for clients who are considering whether and to what extent they want to use the services of a tax advisor.
Finally, with regard to the tax advisor fee regulation, the factor is of course also interesting. You can recognize it on your invoice by the characteristic tenths specification. How many tenths you pay here depends on several details. The time required to complete the various tasks also plays an important role here. Here, too, the tax advisor must be able to show you how much time he needed for which work areas in detail. With this he can justify the costs for a tax advisor .
The tax consultant’s invoice – “carved in stone”?
The Tax Advisor Fee Ordinance is intended to make it easier for both clients and tax advisors to prepare invoices. They simplify the procedure for planning costs. Nevertheless, the tax advisor still has sufficient leeway when it comes to determining the sums involved.
Because: the assessment of the effort is incumbent on him. If a client doubts the justified amount of the invoice, it always makes sense to speak to the tax advisor and to have the individual items (and the effort behind them) explained to them in order to avoid misunderstandings.