Process
Cooperation follows a structured process: initial enquiry, preliminary assessment, mandate acceptance, document exchange, tax processing and final review.
This ensures that responsibilities, deadlines, required documents and the scope of work are clear before the actual tax work begins.
Structured cooperation
German tax matters require a reliable factual basis. The process is therefore designed to clarify the relevant years, tax types, deadlines and documents at an early stage.
Clarify facts, deadlines and responsibilities
At the beginning, the tax matter, relevant years, tax types, available documents and any deadlines are assessed.
Agree scope of work and fees
Before tax work begins, it is clarified which services will be provided and which fee arrangement applies.
Review documents, clarify questions and approve
After mandate acceptance and receipt of documents, processing follows with questions, draft review, approval and filing.
Steps until processing
The process depends on the specific mandate. A German income tax return requires different documents than ongoing bookkeeping, an objection or business start-up advice. The basic structure is usually similar.
Enquiry
You describe the tax advisory need, the relevant years, tax types, deadlines and the current status of the matter.
Initial assessment
It is reviewed whether and to what extent processing is reasonably possible. In particular, deadlines, available information, responsibility and capacity are taken into account.
Scope of work and fees
Before work begins, the specific services to be performed and the fee arrangement are agreed.
Mandate acceptance
A mandate is only created after explicit acceptance, mandate agreement and, where necessary, power of attorney.
Document request
You receive a document request tailored to the matter, listing the documents and information required for processing.
Processing
After the required documents have been received, the tax work is carried out. Open points are clarified with you.
Mandate acceptance and deadlines
A common practical misunderstanding is the assumption that an enquiry or the transmission of documents already triggers deadline monitoring. This is not the case.
No deadline monitoring without explicit mandate acceptance
Filing deadlines, objection periods, payment deadlines, appeal deadlines and other deadlines are monitored only after explicit mandate acceptance and after the specific scope of work has been agreed. A mere contact request, appointment booking or document transmission does not establish a tax advisory mandate.
Documents and cooperation
The quality of tax processing depends significantly on the completeness and accuracy of the information provided. Missing or late documents can lead to delays, follow-up questions or tax risks.
All relevant documents
Tax assessments, tax office letters, contracts, receipts, tax certificates, bookkeeping data and other evidence should be provided completely.
Reliable information
Tax information should be traceable and accurate. Uncertainties or estimates should be clearly identified as such.
Timely provision
Deadline-driven matters can only be processed if the relevant documents are available in time and if sufficient time remains for review, queries and approval.
Clarification of open points
Follow-up questions should be answered promptly. Without factual clarification, a tax return, statement or objection reasoning often cannot be prepared reliably.
Communication and digital cooperation
In many cases, cooperation can take place digitally. The specific communication route and document exchange are agreed within the mandate.
For general coordination and documents after prior agreement. Sensitive documents should not be sent carelessly by unencrypted email.
For discussions, factual assessment and follow-up questions, an appointment can be booked via Microsoft Bookings.
Telephone queries and short coordination calls are possible depending on availability.
Communication with the tax authorities takes place only where it is expressly instructed and an appropriate authorisation or power of attorney is available.
Approval and filing
Before electronic filing of tax returns, clients generally receive the documents for review and approval. Tax calculations and explanations should be read carefully before approval is given.
Review by the client
Before filing, draft returns, calculation lists and, where applicable, accompanying letters are provided. Amendments or open points should be communicated before approval.
Approval for filing
Electronic filing generally takes place only after approval. In some matters, a separate approval statement may be used.
Review after assessment
Reviewing a tax assessment is a separately agreed service unless it is expressly included in the mandate scope.
Objection only if instructed
Objections and applications for suspension of enforcement are filed only after explicit instruction and after the prospects have been reviewed.