openaccountants
Get an accountantAI agentsFor accountantsFree AI skillsAI pluginResearch
Talk to us
openaccountants

Accountants making sure your AI gets tax right.

Brand kit

Work with us

Get an accountantAI agentsOur accountantsHow we workTalk to us

Free knowledge

AI pluginFor finance teamsBrowse AI skillsTax calendarToolsGitHub

For accountants and developers

For accountantsContribute a skillFor developersFor AI agentsDocumentation

About and trust

AboutResearchBlogPodcastReview methodFAQSecurityPrivacyTermsContact

© 2026 OpenAccountants. Accounting services and free, source-cited skills.

OpenAccountants is a trading name of Glimpse Ltd, a company registered in Malta. We do accounting and tax work for business owners under a separate written engagement. We are not a US CPA firm and do not perform audits; US returns are signed by a US CPA or enrolled agent named in your engagement. Our free skills and automated outputs are general reference material; using them does not create an engagement or submit a filing.

Free AI skills

Tax and accounting knowledge, in the open.

Contribute a skill

Read our AI skills (tax rules your AI follows), check their sources, or use them with your AI. Each skill shows its author and whether another accountant has checked its method.

Authorship and an independent check are different. Check the applicable period and official sources before using a figure.

2105 skills · 27 matching · 274 jurisdictions

What the authorship and review labels mean
Checked by an accountant
— An accountant other than the author reviewed the method of this version — which rules apply, in what order, under what conditions — and publicly stands behind it. Individual figures carry the official source as their authority.
Accountant-authored
— Built and published by a named accountant approved on OpenAccountants. Their licence number is shown when it is on file.
No accountant sign-off yet
— Labelled "Checked against the law" (Every figure is cited to the law and was checked against the statute by an independent review on merge. No accountant has signed it off yet.) or "Sourced from the law" (Every figure is cited to an official source. No accountant has signed it off yet.)

Germany · 27 Skills

Licensed in this market? Review these skills as an accountant and get credited on the ones you review.

Become an Open Accountant
NameDomainJurisdictionStatus
DE Return Assembly
Sourced from the law

Final orchestrator Guide that assembles the complete German return pac…

Income TaxGermany

Showing 1–27 of 27 skills

Know this subject? Contribute a skill.

2105 skills across 274 jurisdictions. You do not need to cover an entire country. Publish a skill within your expertise, under your name.

Germany

29 skills

No accountant yet.

Jurisdiction page

Contribute a skill for this jurisdiction, under your name.

Contribute a skillBecome an Open Accountant
Sourced from the law
DE Freelance Intake
Sourced from the law

First when a self-employed person living in Germany (Freiberufler or G…

Income TaxGermanySourced from the law
Germany Bookkeeping
Sourced from the law

Bookkeeping, chart of accounts, Kontenrahmen, SKR03, SKR04, financial …

—GermanySourced from the law
DE Employee Income Tax
Accountant-authored

The annual German income tax return of an employee resident in Germany…

—GermanyAccountant-authored
Germany Tax Optimization
Sourced from the law

Reducing tax in Germany, tax planning, saving tax, optimizing tax, all…

—GermanySourced from the law
DE Treaty Withholding Rates
Accountant-authored

A German company, bank or licensee pays dividends, interest or royalti…

—GermanyAccountant-authored
Germany → Switzerland: commuters, weekly stayers and full movers
Accountant-authored

The three ways Germans end up with Swiss tax lives — Grenzgänger commu…

Cross-BorderGermanyAccountant-authored
DE Estimated Tax
Sourced from the law

German estimated income tax prepayments (Vorauszahlungen) for self-emp…

Income TaxGermanySourced from the law
Germany VAT Return
Sourced from the law

German VAT for tax year 2026, centred on the monthly or quarterly adva…

—GermanySourced from the law
Germany Financial Statements
Sourced from the law

Preparing, reviewing, or advising on annual financial statements (Jahr…

Financial StatementsGermanySourced from the law
Germany Transfer Pricing
Sourced from the law

Germany transfer pricing rules, documentation requirements, or Verrech…

—GermanySourced from the law
Germany Payroll
Sourced from the law

Full-cycle German payroll for employers and employees: wage tax withho…

PayrollGermanySourced from the law
DE Corporate Tax
Accountant-authored

German corporate income tax (Körperschaftsteuer, KSt) for tax year 202…

—GermanyAccountant-authored
DE Non Resident Tax
Accountant-authored

A person or company that does not live in Germany has German income, o…

—GermanyAccountant-authored
Leaving Germany: exit tax on company shares (Wegzugsteuer)
Sourced from the law

German exit tax (Wegzugsteuer, Wegzugsbesteuerung, section 6 AStG) whe…

Cross-BorderGermanySourced from the law
DE Social Contributions
Sourced from the law

German social insurance contributions for employees and the self-emplo…

PayrollGermanySourced from the law
DE VAT Annual And Special Schemes
Accountant-authored

German VAT for tax year 2026 beyond the monthly or quarterly advance r…

—GermanyAccountant-authored
DE Capital Gains
Sourced from the law

Any German capital gains tax question.

Income TaxGermanySourced from the law
DE Payroll Benefits
Sourced from the law

German payroll benefits for 2026: how an employer values and taxes ben…

—GermanySourced from the law
DE Partners And Part Year
Accountant-authored

Two German income tax cases in tax year 2026. Part 1, partners: how a …

—GermanyAccountant-authored
DE Rental Income
Sourced from the law

German rental income taxation (Vermietung und Verpachtung).

Income TaxGermanySourced from the law
A UK company’s first employee in Germany: employer registrations and payroll
Sourced from the law

What a UK company needs to arrange before its first Germany-based empl…

PayrollGermanySourced from the law
Germany Einvoice
Sourced from the law

German e-invoicing, XRechnung, ZUGFeRD, ERechV, E-Rechnungsverordnung,…

E-InvoicingGermanySourced from the law
Germany Formation
Sourced from the law

Forming, incorporating or registering a company or partnership in Germ…

Company FormationGermanySourced from the law
DE Trade Tax
Sourced from the law

German trade tax (Gewerbesteuer, GewSt) for sole proprietors and partn…

Income TaxGermanySourced from the law
DE Self Employed Income Tax
Sourced from the law

Turn a German self-employed person's year of bank transactions into pr…

—GermanySourced from the law
German Freelancer Income Tax
Sourced from the law

Computes Einkommensteuer for Freiberufler including Betriebsausgaben, …

Income TaxGermanySourced from the law