Asked about bookkeeping, chart of accounts, Kontenrahmen, SKR03, SKR04, financial statements, P&L format, balance sheet layout, bank reconciliation, expense classification, asset capitalisation, GWG, or day-to-day accounting for a German entity.
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Books and records retention period
10 yearsAO § 147
Business correspondence retention period
6 yearsAO § 147
Standard VAT rate
19%UStG
Reduced VAT rate
7%UStG
EÜR (cash-basis) eligibility — maximum revenue
≤ EUR 800,000
EÜR (cash-basis) eligibility — maximum profit
≤ EUR 80,000
Kleinunternehmer threshold — prior year revenue
≤ EUR 25,000§ 19 UStG
Kleinunternehmer threshold — current year revenue
≤ EUR 100,000§ 19 UStG
Entertainment expenses — deductible portion
70%
Entertainment expenses — non-deductible portion
30%
Entertainment — VAT input credit threshold
> EUR 150 gross
Home office lump-sum deduction (since 2023)
EUR 1,260/year
Gifts to business partners — maximum deductible per person per year
EUR 50 net§ 37b EStG
Travel per-diem (Verpflegungspauschale) — 8 to 24 hours
EUR 14
Travel per-diem (Verpflegungspauschale) — 24 hours
EUR 28
Fines and penalties — deductibility
NOT deductible§ 4 Abs. 5 Nr. 8 EStG
GWG — immediate expense, no asset register required (net of VAT)
≤ EUR 250§ 6 Abs. 2 EStG
GWG — immediate expense OR depreciate over useful life; asset register required (net of VAT)
EUR 250.01 – EUR 800§ 6 Abs. 2 EStG
GWG — pool depreciation (Sammelposten) range (net of VAT)
EUR 250.01 – EUR 1,000§ 6 Abs. 2a EStG
GWG — pool depreciation period
5 years§ 6 Abs. 2a EStG
GWG — pool depreciation annual rate
20% p.a.§ 6 Abs. 2a EStG
GWG — capitalise and depreciate over useful life threshold (net of VAT)
> EUR 1,000§ 6 Abs. 2 EStG
Computer hardware — useful life
3 years
Computer hardware — annual rate
33%
Computer software (standard) — useful life
3 years
Computer software (standard) — annual rate
33%
Motor vehicles (cars) — useful life
6 years
Motor vehicles (cars) — annual rate
~17%
Motor vehicles (trucks) — useful life
9 years
Motor vehicles (trucks) — annual rate
~11%
Office furniture (Büromöbel) — useful life
13 years
Office furniture (Büromöbel) — annual rate
~8%
Office equipment — useful life
8 years
Office equipment — annual rate
12.5%
Buildings (commercial) — useful life
33 years
Buildings (commercial) — annual rate
3%
Buildings (residential, post-2022) — useful life
33 years
Buildings (residential, post-2022) — annual rate
3%
Telephone systems — useful life
8 years
Telephone systems — annual rate
12.5%
Computers and software — tax useful life (immediate write-off) per BMF guidance
1 yearBMF guidance
Declining-balance depreciation maximum rate (2025–2027 window)
up to 30%, capped at 3× the straight-line rate
Declining-balance depreciation — eligible acquisition window start
after 30 June 2025
Declining-balance depreciation — eligible acquisition window end
before 1 January 2028
Kleinstkapitalgesellschaft — maximum balance sheet total
≤ EUR 450,000§ 267a HGB
Kleinstkapitalgesellschaft — maximum revenue
≤ EUR 900,000§ 267a HGB
Kleinstkapitalgesellschaft — maximum employees
≤ 10§ 267a HGB
Kleine Kapitalgesellschaft — maximum balance sheet total
≤ EUR 7,500,000§ 267 HGB
Kleine Kapitalgesellschaft — maximum revenue
≤ EUR 15,000,000§ 267 HGB
Kleine Kapitalgesellschaft — maximum employees
≤ 50§ 267 HGB
Mittelgroße Kapitalgesellschaft — maximum balance sheet total
≤ EUR 25,000,000§ 267 HGB
Mittelgroße Kapitalgesellschaft — maximum revenue
≤ EUR 50,000,000§ 267 HGB
Mittelgroße Kapitalgesellschaft — maximum employees
≤ 250§ 267 HGB
Große Kapitalgesellschaft — minimum balance sheet total
> EUR 25,000,000§ 267 HGB
Große Kapitalgesellschaft — minimum revenue
> EUR 50,000,000§ 267 HGB
Große Kapitalgesellschaft — minimum employees
> 250§ 267 HGB
Size category qualification — number of criteria to meet
2 of 3 criteria for two consecutive years§ 267 HGB
Double-entry bookkeeping required — revenue threshold
> EUR 800,000
Double-entry bookkeeping required — profit threshold
> EUR 80,000
Gewerbesteuer Hinzurechnung — rent add-back rate
25% of rent
Gewerbesteuer Hinzurechnung — interest add-back rate
25% of interest
Entertainment non-deductible add-back
30%
Gifts exceeding deductible limit — add-back threshold
> EUR 50
Crypto disposal gains taxable holding period
< 1 year
Crypto cost basis method
FIFO per wallet/exchange
Section 1 -- Quick Reference
| Field | Value |
|---|---|
| Country | Germany (Bundesrepublik Deutschland) |
| Currency | EUR |
| Financial year | Calendar year (1 Jan -- 31 Dec) for sole traders and partnerships; companies may choose any 12-month period |
| Accounting standards | HGB (Handelsgesetzbuch) — German Commercial Code |
| GAAP framework | German GAAP (GoB — Grundsätze ordnungsmäßiger Buchführung) |
| Standard chart of accounts | SKR03 (process-oriented) and SKR04 (financial-statement-oriented), published by DATEV |
| Governing body | Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) for public entities; Finanzamt for tax |
| Key legislation | HGB §§ 238--342e; EStG (Einkommensteuergesetz); UStG (Umsatzsteuergesetz); AO (Abgabenordnung) |
| Record retention | 10 years for books and records; 6 years for business correspondence (AO § 147) |
| Digital requirements | GoBD compliance mandatory — all digital records must be tamper-proof and auditable |
SKR04 is organised to mirror the balance sheet and income statement structure. SKR03 (process-oriented) is also widely used, especially by sole traders and EÜR filers. The mapping below uses SKR04 with SKR03 equivalents noted.
Class 0: Non-Current Assets (Anlagevermögen)
| SKR04 | SKR03 | Account | Notes |
|---|---|---|---|
| 0027 | 0027 | Goodwill (Geschäfts- oder Firmenwert) | |
| 0030 | 0030 | Software and licences | |
| 0200 | 0210 | Technical equipment and machinery | |
| 0320 | 0320 | Motor vehicles (Fuhrpark) | |
| 0400 | 0410 | Office equipment (Betriebs- und Geschäftsausstattung) | |
| 0420 | 0420 | Computer hardware (EDV-Anlagen) | |
| 0440 | 0440 | Furniture and fittings (Büromöbel) | |
| 0500 | 0510 | Buildings on own land (Bauten auf eigenen Grundstücken) |
Class 1: Current Assets (Umlaufvermögen)
| SKR04 | SKR03 | Account | Notes |
|---|---|---|---|
| 1200 | 1200 | Trade receivables (Forderungen aus L.u.L.) | |
| 1400 | 1400 | VAT receivable (Vorsteuer) | Input VAT |
| 1406 | 1406 | VAT receivable 19% | Standard rate |
| 1410 | 1571 | VAT receivable 7% | Reduced rate |
| 1460 | 1580 | VAT receivable (reverse charge) | |
| 1600 | 1600 | VAT payable (Umsatzsteuer) | Output VAT |
| 1800 | 1200 | Bank (Kasse / Bank) | Main bank account |
| 1810 | 1210 | Bank account 2 | |
| 1890 | 1000 | Cash in hand (Kasse) |
Class 2: Equity (Eigenkapital)
| SKR04 | SKR03 | Account | Notes |
|---|---|---|---|
| 2000 | 0800 | Share capital / registered capital (Gezeichnetes Kapital) | |
| 2050 | 0850 | Capital reserves (Kapitalrücklage) | |
| 2970 | 0860 | Retained earnings (Gewinnvortrag) | |
| 2978 | 0868 | Loss carried forward (Verlustvortrag) |
Class 3: Liabilities (Fremdkapital)
| SKR04 | SKR03 | Account | Notes |
|---|---|---|---|
| 3300 | 1600 | Trade payables (Verbindlichkeiten aus L.u.L.) | |
| 3500 | 0630 | Bank loans (long-term) | |
| 3510 | 0640 | Bank loans (short-term) | |
| 3700 | 1740 | VAT payable (Umsatzsteuerverbindlichkeit) | |
| 3790 | 1790 | Other tax liabilities | |
| 3800 | 1700 | Accruals (Rückstellungen) | |
| 3900 | 1900 | Deferred income (Rechnungsabgrenzung passiv) |
Class 4: Revenue (Betriebliche Erträge)
| SKR04 | SKR03 | Account | Notes |
|---|---|---|---|
| 4000 | 8000 | Revenue from goods (Umsatzerlöse) | 19% VAT |
| 4100 | 8100 | Revenue — reduced rate | 7% VAT |
| 4125 | 8125 | Revenue — tax-free with input VAT deduction | Intra-EU, exports |
| 4130 | 8130 | Revenue — tax-free without input VAT deduction | §4 UStG exempt |
| 4200 | 8200 | Revenue — reverse charge services | §13b UStG |
| 4400 | 8400 | Other operating income (Sonstige betriebliche Erträge) |
Class 5 & 6: Operating Expenses (Betriebliche Aufwendungen)
| SKR04 | SKR03 | Account | Notes |
|---|---|---|---|
| 5000 | 3000 | Cost of materials / goods purchased (Wareneinkauf) | |
| 5400 | 3400 | Purchased services (Fremdleistungen) | Subcontractors |
| 6000 | 4000 | Salaries (Löhne und Gehälter) | |
| 6010 | 4010 | Wages | |
| 6100 | 4100 | Social security employer share | |
| 6200 | 4200 | Rent and lease expenses (Miete) | |
| 6300 | 4300 | Insurance (Versicherungen) | |
| 6310 | 4360 | Motor vehicle insurance | |
| 6320 | 4500 | Motor vehicle costs (Kfz-Kosten) | Fuel, repairs, tax |
| 6400 | 4600 | Advertising (Werbekosten) | |
| 6420 | 4610 | Travel expenses (Reisekosten) | |
| 6430 | 4620 | Entertainment — deductible portion | 70% deductible, 30% add-back |
| 6440 | 4630 | Entertainment — non-deductible portion | Always add back |
| 6500 | 4800 | Repairs and maintenance (Instandhaltung) | |
| 6600 | 4900 | Miscellaneous expenses (Sonstige Aufwendungen) | |
| 6800 | 4830 | Office supplies (Bürobedarf) | |
| 6805 | 4806 | Telephone and internet (Telekommunikation) | |
| 6810 | 4921 | Professional fees — accountant | |
| 6815 | 4925 | Professional fees — legal | |
| 6820 | 4940 | Bank charges (Bankgebühren) | |
| 6830 | 4964 | Software subscriptions | |
| 6850 | 4970 | Training and education (Fortbildung) | |
| 6220 | 4822 | GWG immediate write-off (under EUR 800) | § 6 Abs. 2 EStG |
| 6221 | 4862 | GWG pool depreciation (EUR 250--1,000) | 5-year pool, 20% p.a. |
Class 7: Other Income/Expenses (Weitere Erträge und Aufwendungen)
| SKR04 | SKR03 | Account | Notes |
|---|---|---|---|
| 7000 | 2600 | Interest income (Zinserträge) | |
| 7100 | 2100 | Interest expense (Zinsaufwand) | |
| 7200 | 2300 | Exchange gains/losses | |
| 7300 | 2500 | Extraordinary items | Rare under HGB |
| 7600 | 4830 | Depreciation — fixed assets (AfA Sachanlagen) | |
| 7610 | 4835 | Depreciation — intangible assets (AfA immaterielle) |
Tax Accounts (Class 7/9)
| SKR04 | SKR03 | Account | Notes |
|---|---|---|---|
| 7600 | 2200 | Income tax expense (Ertragsteuern) | |
| 7610 | 2204 | Trade tax expense (Gewerbesteuer) | If applicable |
| 7620 | 2208 | Solidarity surcharge (Solidaritätszuschlag) |
Section 3 -- Revenue Recognition
| Scenario | Treatment |
|---|---|
| Default (HGB § 252) | Accruals basis — revenue when realised (Realisationsprinzip), expenses when incurred |
| EÜR (Einnahmen-Überschussrechnung) | Cash basis — available to Freiberufler and businesses with revenue ≤ EUR 800,000 and profit ≤ EUR 80,000 |
| Kleinunternehmer (§ 19 UStG) | No VAT charged; revenue recorded gross. Threshold: prior year ≤ EUR 25,000 AND current year ≤ EUR 100,000 |
| Advance payments received | Deferred income (3900) until performance obligation met |
| Construction contracts | Percentage-of-completion not permitted under HGB; completed-contract method required |
| EU cross-border services | Reverse charge (§ 13b UStG) — no VAT on invoice; buyer accounts for VAT |
EÜR vs Double-Entry Bookkeeping
| Criterion | EÜR | Double-Entry (Bilanzierung) |
|---|---|---|
| Who must use | Freiberufler; businesses under thresholds | All Kaufleute registered in Handelsregister; businesses exceeding revenue EUR 800,000 or profit EUR 80,000 |
| Revenue recognition | Cash basis | Accruals basis |
| Balance sheet | Not required | Required (HGB § 242) |
| Filing | Anlage EÜR with Einkommensteuererklärung | Bilanz + GuV + E-Bilanz (electronic submission) |
Section 4 -- Expense Classification
| Expense Type | SKR04 | Tax Treatment | Notes |
|---|---|---|---|
| Office rent | 6200 | Fully deductible | |
| Home office (Arbeitszimmer) | 6200 | Up to EUR 1,260/year lump sum or proportional costs if dedicated room | Since 2023 |
| Motor vehicle (business) | 6320 | Business % deductible; 1% rule or logbook | Fahrtenbuch recommended |
| Entertainment (business meals) | 6430/6440 | 70% deductible for tax (100% VAT input if > EUR 150 gross) | 30% always non-deductible |
| Gifts to business partners | 6600 | Deductible up to EUR 50 net per person per year | Pauschalversteuerung § 37b EStG applies |
| Travel expenses | 6420 | Fully deductible; per-diem rates (Verpflegungspauschale): EUR 14 (8-24h), EUR 28 (24h+) | |
| Software subscriptions | 6830 | Fully deductible as operating expense | |
| Professional fees | 6810/6815 | Fully deductible | |
| Bank charges | 6820 | Fully deductible | |
| Training | 6850 | Fully deductible | Must relate to current business |
| Fines and penalties | — | NOT deductible | § 4 Abs. 5 Nr. 8 EStG |
| Private withdrawals (Privatentnahme) | 2100 (SKR04) | NOT deductible | Equity movement |
GWG (Geringwertige Wirtschaftsgüter) — § 6 Abs. 2/2a EStG (§ 6 Abs. 2/2a EStG)
| Net Value (excl. USt) | Treatment | Recording |
|---|---|---|
| ≤ EUR 250 | Immediate expense; no asset register required | Direct to expense account |
| EUR 250.01 -- EUR 800 | Immediate expense OR depreciate over useful life; asset register required | 6222 / asset account |
| EUR 250.01 -- EUR 1,000 | Alternative: pool depreciation (Sammelposten) over 5 years at 20% p.a. | Must be applied uniformly per year for all assets in range |
| > EUR 1,000 | Capitalise and depreciate over useful life per AfA-Tabelle | Asset accounts (Class 0) |
Standard Depreciation Rates (AfA-Tabelle)
| Asset Category | Useful Life (Years) | Annual Rate |
|---|---|---|
| Computer hardware | 3 | 33% |
| Computer software (standard) | 3 | 33% |
| Motor vehicles (cars) | 6 | ~17% |
| Motor vehicles (trucks) | 9 | ~11% |
| Office furniture (Büromöbel) | 13 | ~8% |
| Office equipment | 8 | 12.5% |
| Buildings (commercial) | 33 | 3% |
| Buildings (residential, post-2022) | 33 | 3% |
| Telephone systems | 8 | 12.5% |
HGB § 275 prescribes two formats. The Gesamtkostenverfahren (total cost method / nature of expense) is standard for SMEs:
GEWINN- UND VERLUSTRECHNUNG (Gesamtkostenverfahren)
Für das Geschäftsjahr [date]
1. Umsatzerlöse (Revenue) xxx
2. Erhöhung/Verminderung des Bestands (Inventory changes) xxx
3. Andere aktivierte Eigenleistungen xxx
4. Sonstige betriebliche Erträge xxx
-----
Gesamtleistung xxx
5. Materialaufwand (Cost of materials)
a) Roh-, Hilfs- und Betriebsstoffe (xxx)
b) Bezogene Leistungen (xxx)
6. Personalaufwand (Personnel costs)
a) Löhne und Gehälter (xxx)
b) Soziale Abgaben (xxx)
7. Abschreibungen (Depreciation) (xxx)
8. Sonstige betriebliche Aufwendungen (xxx)
-----
BETRIEBSERGEBNIS (Operating result) xxx
9. Erträge aus Beteiligungen xxx
10. Sonstige Zinsen und Erträge xxx
11. Abschreibungen auf Finanzanlagen (xxx)
12. Zinsen und ähnliche Aufwendungen (xxx)
-----
FINANZERGEBNIS xxx
-----
ERGEBNIS DER GEWÖHNLICHEN GESCHÄFTSTÄTIGKEIT xxx
13. Steuern vom Einkommen und Ertrag (xxx)
14. Sonstige Steuern (xxx)
-----
JAHRESÜBERSCHUSS / JAHRESFEHLBETRAG xxx
Small companies (Kleinstkapitalgesellschaft) may use a heavily simplified format with just revenue, other income, materials, personnel, depreciation, other expenses, and result.
HGB § 266 prescribes a two-sided (T-account / horizontal) format for the Bilanz. Small entities may use an abbreviated version.
AKTIVA (Assets) PASSIVA (Equity & Liabilities)
A. Anlagevermögen (Non-current) A. Eigenkapital (Equity)
I. Immaterielle Vermögensgeg. I. Gezeichnetes Kapital
II. Sachanlagen II. Kapitalrücklage
III.Finanzanlagen III. Gewinnrücklagen
IV. Gewinn-/Verlustvortrag
B. Umlaufvermögen (Current) V. Jahresüberschuss/-fehlbetrag
I. Vorräte
II. Forderungen B. Rückstellungen (Provisions)
III.Wertpapiere
IV. Kassenbestand, Bankguthaben C. Verbindlichkeiten (Liabilities)
C. Rechnungsabgrenzungsposten D. Rechnungsabgrenzungsposten
(Prepaid expenses) (Deferred income)
Small companies (§ 267a HGB — Kleinstkapitalgesellschaft): may aggregate line items and need not publish a full balance sheet or prepare notes.
German Bank Statement Formats
| Bank | Format | Standard | Key Fields |
|---|---|---|---|
| Sparkasse | MT940 / CAMT.053 | ISO 20022 | Buchungsdatum, Betrag, Verwendungszweck |
| Deutsche Bank | MT940 / CSV | Wertstellungsdatum, Buchungstext, Betrag | |
| Commerzbank | CAMT.053 / CSV | ISO 20022 | Buchungsdatum, Name, Verwendungszweck, Betrag |
| Volksbank/Raiffeisenbank | MT940 / CAMT.053 | Buchungstag, Empfänger/Auftraggeber, Betrag | |
| N26 / Online banks | CSV | Proprietary | Date, Payee, Amount, Reference |
Common German Transaction Descriptions
| Pattern | Likely Classification |
|---|---|
| GUTSCHRIFT / HABEN | Credit — income or refund |
| LASTSCHRIFT / SOLL | Direct debit — expense |
| DAUERAUFTRAG | Standing order — rent, insurance |
| KARTENZAHLUNG / EC-KARTE | Card payment — check merchant |
| GEHALT / LOHN | Salary payment to employee (6000) |
| FINANZAMT / STEUERZAHLUNG | Tax payment — exclude from P&L |
| MIETE | Rent payment (6200) |
| VERSICHERUNG | Insurance (6300) |
| KRANKENKASSE / SOZIALVERSICHERUNG | Social security contribution (6100) |
| ÜBERTRAG / UMBUCHUNG | Internal transfer — exclude |
Most German accountants use DATEV. Bank transactions are imported via DATEV Unternehmen Online or the DATEV CSV format. The mapping from bank categories to SKR03/SKR04 accounts is the core bookkeeping task.
HGB Size Classification (§ 267/267a) (§ 267/267a HGB)
| Criterion | Kleinstkapitalgesellschaft | Kleine Kapitalgesellschaft | Mittelgroße | Große |
|---|---|---|---|---|
| Balance sheet total | ≤ EUR 450,000 | ≤ EUR 7,500,000 | ≤ EUR 25,000,000 | > EUR 25,000,000 |
| Revenue | ≤ EUR 900,000 | ≤ EUR 15,000,000 | ≤ EUR 50,000,000 | > EUR 50,000,000 |
| Employees | ≤ 10 | ≤ 50 | ≤ 250 | > 250 |
Simplifications by Size
| Requirement | Kleinstkapitalgesellschaft | Kleine | Mittelgroße |
|---|---|---|---|
| Balance sheet | Heavily abbreviated | Abbreviated | Full |
| GuV (P&L) | Simplified (2 lines of expense) | Abbreviated | Full |
| Notes (Anhang) | NOT required | Simplified | Required |
| Management report (Lagebericht) | NOT required | NOT required | Required |
| Audit | NOT required | NOT required | Required |
| Publication | Deposit at Bundesanzeiger | Abbreviated balance sheet only | Full publication |
| E-Bilanz | Required for tax | Required for tax | Required for tax |
Sole Traders and Freelancers
| Revenue | Profit | Obligation |
|---|---|---|
| ≤ EUR 800,000 | ≤ EUR 80,000 | EÜR (cash-basis simplified accounts) |
| > EUR 800,000 | > EUR 80,000 | Full double-entry bookkeeping + Bilanz |
| Freiberufler (any size) | Any | EÜR permitted regardless of size (unless they opt for Bilanz) |
Section 10 -- Interaction with Tax Skills
| Tax Skill | How Bookkeeping Connects |
|---|---|
| de-income-tax | Profit from GuV/EÜR feeds Anlage G (Gewerbe) or Anlage S (Freiberufler) of the Einkommensteuererklärung. Non-deductible items (entertainment 30%, gifts > EUR 50, fines) must be added back. |
| de-vat-return | VAT accounts (1400/1406/1600 in SKR04) feed the Umsatzsteuer-Voranmeldung. Monthly or quarterly filing via ELSTER. Input VAT (Vorsteuer) netted against output VAT (Umsatzsteuer). |
| de-trade-tax | Gewerbesteuer calculated from adjusted trade profit. Certain add-backs (Hinzurechnungen): 25% of rent, 25% of interest, etc. applied to the commercial profit. |
| de-crypto-tax | Crypto disposal gains feed Anlage SO if held < 1 year. Bookkeeping must track acquisition cost (FIFO) per wallet/exchange. |
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