Business start-up tax advice
Tax support when setting up a sole proprietorship, freelance activity or smaller company in Germany.
The focus is on clear tax classification, preparation of the tax registration questionnaire, VAT questions and the development of a workable basic tax structure.
How I support the start-up process
At the beginning, tax decisions are made that later affect ongoing obligations, invoicing, bookkeeping and tax payments. The tax structure should therefore be classified before the activity starts or directly at the beginning.
Basic tax structure
Classification of the planned activity, the expected type of income, the profit determination method, VAT obligations and the expected tax filing obligations.
Tax registration
Support with the tax registration questionnaire, in particular information on the activity, revenue, profit, VAT, advance payments and bank details.
Small entrepreneur scheme or regular VAT taxation
Review whether the small entrepreneur scheme under section 19 UStG may apply or whether regular VAT taxation is more suitable. Invoicing, input VAT deduction and customer structure must be taken into account.
Bookkeeping and first processes
Set-up of a simple and traceable structure for receipts, invoices, bank statements, ongoing reports and later tax returns.
Start-up forms
The tax advice depends significantly on whether the activity is carried out as a sole proprietorship, freelance activity or through a company.
Typical tax questions before starting
Expected profit, advance payments, private withdrawals, business expenses and tax burden from the self-employed or commercial activity.
Small entrepreneur scheme, regular VAT taxation, invoice details, input VAT deduction, VAT pre-filings and annual VAT return.
Commercial income, allowance for individuals and partnerships, credit against income tax and specific features for corporations.
Einnahmen-Überschuss-Rechnung, bookkeeping obligations, fixed asset register, depreciation and ongoing document organisation.
Treatment of purchases, low-value assets, depreciation, financing and, where applicable, section 7g EStG.
Tax registration, filing deadlines, advance payments, VAT pre-filings and first annual tax returns.
Process of start-up tax advice
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Initial intake — Brief description of the planned activity, legal form, expected revenue and profit and planned start date.
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Tax classification — Review of relevant tax types, filing obligations and the expected profit determination method.
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Tax registration questionnaire — Preparation and electronic filing where this has been commissioned.
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Initial structure — Coordination of invoicing, document filing, bookkeeping, VAT, advance payments and future tax returns.
Required information
Extensive documents are usually not required for the initial tax classification. The decisive point at first is reliable information on the planned activity and the expected economic development.
Description of the project
Type of activity, planned services or products, customer group, start date, place of activity and planned organisation.
Revenue and profit forecast
Expected revenue, expected costs, planned investments, financing need and realistic profit estimate.
Planned structure
Sole proprietorship, freelance activity, GbR, GmbH, UG or a legal-form decision that is still open.
Customers and invoicing
Information on private or business customers, domestic or foreign business, planned invoices, input VAT amounts and possible platform revenue.
Important limitation
No comprehensive legal or start-up consulting
The advice relates to tax and tax procedural matters. Corporate law, employment law, trade law, social security law or other non-tax legal questions are not replaced and must, where necessary, be reviewed separately.