Remuneration Regulation for tax advisers, tax advisers and tax consulting companies (Tax Adviser Compensation Ordinance-StBVV)
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StBVV
Date of completion: 17.12.1981
Full quote:
" Tax Adviser Decree of 17 December 1981 (BGBl. 1442), as last amended by Article 5 of the Regulation of 11 December 2012 (BGBl I). 2637).
| Status: |
Last amended by Art. 5 V v. 11.12.2012 I 2637 |
For more details, please refer to the menu under
Notes
Footnote
(+ + + text from: 1.4.1982 + + +)
Heading: designation, abbreviation and name Abbreviation idF d. Art. 5 No. 1 V v. 11.12.2012 I 2637 mWv 20.12.2012
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Input formula
Pursuant to Section 64 of the Tax Consultation Act, as amended by the Notice of 4 November 1975 (BGBl. 2735), after consultation with the Federal Tax Adviser Chamber, shall be arranged with the consent of the Federal Council:
First section
General provisions
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§ 1 Scope
(1) The remuneration (fees and outsourcing rate) of the tax adviser for his or her self-employed professional activities (§ 33 of the Act) is determined in accordance with this Regulation. (2) For the remuneration of the tax agents and the remuneration of the tax authorities Tax advice companies are subject to the rules on remuneration of tax advisers.
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§ 2 Sensual application of the Regulation
Where there is no provision in this Regulation on the fees charged for a professional activity of the tax adviser, the fees shall be calculated in accordance with the provisions of this Regulation.
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§ 3 Minimum fee, excl.
(1) The minimum amount of a fee is 10 Euro. (2) The fees will also be charged with the general business costs. (3) The right to payment of the sales tax payable on the remuneration and to the replacement for post-and post-payment. Telecommunications services to be paid, the flat-rate document and the travel expenses are determined in accordance with § § 15 to 20.
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§ 4 Agreement of remuneration
(1) From an agreement, the tax advisor may require a higher than the statutory remuneration only if the declaration of the client is made in writing and is not included in the power of atonation. If the document is not written by the adjudicating entity, it must be designated as a remuneration agreement and the remuneration agreement must be clearly offset by other agreements; the nature and scope of the contract must be described. If the client has done so voluntarily and without reservation, he/she may not reclaim the money because his declaration does not comply with the provisions of sentences 1 and 2. (2) Is an agreed remuneration taking into account all Where circumstances are unreasonably high, it may be reduced in the case of a dispute to the appropriate amount up to the amount of the remuneration resulting from this Regulation.
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§ 5 Multiple tax advisers
If the matter is transferred to a number of tax advisers on a Community basis, each tax adviser shall receive full remuneration for his activities.
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§ 6 Several contracting entities
(1) If the tax adviser is acting on the same matter for several clients, he shall receive the fees only once. (2) Each contracting authority shall owe to the tax advisor the fees and charges which he would owe if the tax advisor is only in His mission would be to do so. However, the tax advisor may not, in total, demand more than the fee referred to in paragraph 1, which is to be calculated in the cases of Article 40 (5) in accordance with the provisions of this provision; he can only demand the outlays once.
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§ 7 Due date
The remuneration of the tax adviser shall be due if the order is completed or the matter is terminated.
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§ 8 advance
The tax adviser may request a reasonable advance from his client for the fees and expenses incurred and expected to be incurred.
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§ 9 Calculation
(1) The tax advisor can only request the remuneration on the basis of a calculation signed by him and communicated to the client. The calculation of the limitation period does not depend on the notification of the calculation. (2) In the calculation, the amounts of the individual fees and charges, the advances, a short description of the respective fee, the name of the The provisions of this Fees Regulation and the applicable provisions of this Fees Regulation shall also indicate the value of the value of the value. Time fees calculated according to the same hourly rate can be combined. In the case of charges for postal services and telecommunications services, it is sufficient to indicate the total amount. (3) If the client has paid the remuneration without having received the calculation, he may still request the notification of the calculation as long as the remuneration is not received. Tax adviser is obliged to keep the hand files.
Second section
Fee Calculation
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§ 10 Value fees
(1) The value fees shall be determined in accordance with the tables A to E. annexed to the Regulation and shall be calculated on the basis of the value of the subject-matter of the professional activity. (2) In the same matter, the values of several objects shall be counted together; this shall not apply to the values specified in § § 24 to 27, 30, 35 and 37. Activities.
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§ 11 Framework fees
Where a framework is provided for the fees, the tax advisor shall determine the fee on a case-by-case basis, taking into account all the circumstances, in particular the scale and difficulty of the professional activity, the importance of the matter and the Income and assets of the payer, at its reasonable discretion. A special risk of liability of the tax adviser can be used in the design. For framework fees that do not depend on the value of the object, the liability risk must be taken into account. If the fee is to be replaced by a third party, the provision made by the tax advisor shall not be binding if it is unreasonable.
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§ 12 Scope of fees
(1) The fees shall be paid, in so far as this Regulation does not determine otherwise, the entire activity of the Tax Adviser from the contract until the discharge of the matter. (2) The tax adviser may only charge the fees in the same matter once (3) If different rates are to be applied to parts of the subject, the tax adviser shall receive separately calculated charges for the parts, but not more than the charges from the total amount of the valuables according to the highest charge rate (4) The fees already incurred shall be charged to the extent to which this Regulation is not applicable. (5) In the event that the matter has been dealt with before the matter is dealt with, the tax adviser will be charged, in the same way as he has done, in the same case. (5) If the tax advisor is charged with the matter, he shall be appointed To continue to take action, he will no longer be subject to charges than he would have been granted if he had been charged with doing so from the outset. If the former order has been completed for more than two calendar years, the further activity is considered a new matter. (6) If the tax advisor is only charged with individual actions, he will no longer receive fees than the one with the entire This would be a matter for tax advisers for the same activity.
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§ 13 Time Fee
The time fee is to be calculated
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1.
-
in cases where this Regulation provides for
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2.
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if there is no sufficient evidence for an estimate of the value of the object; this does not apply to activities pursuant to section 23 as well as to the representation in the out-of-court redress procedure (§ 40), in the administrative enforcement proceedings (§ 44) and in court and other proceedings (§ § 45, 46).
It amounts to 30 to 70 euros per half an hour.
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§ 14 Flat-rate payment
(1) For individual or several activities to be carried out on an ongoing basis for the same contracting entity, the tax advisor may agree on a flat-rate remuneration. The agreement shall be made in writing and for a period of at least one year. The agreement includes the activities to be taken by the tax adviser and the periods for which they are to be performed. (2) The agreement of a flat-rate payment is excluded for:
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1.
-
the production does not cover at least annually recurring tax returns;
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2.
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the preparation of written reports (§ 22);
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3.
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the activities referred to in Article 23;
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4.
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participation in exams (§ 29);
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5.
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advice and representation in the out-of-court redress procedure (§ 40), in the administrative enforcement proceedings (§ 44) and in judicial and other procedures (§ 45).
(3) The fee share of the flat-rate remuneration must be proportionate to the performance of the tax adviser.
Third Section
Sales tax, replacement of outlays
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Section 15 VAT
The remuneration is to be added to the sales tax, which is attributable to the activity according to § 12 of the VAT Act. This shall not apply if the sales tax remains unleaned in accordance with Section 19 (1) of the VAT Act.
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Section 16 Charges for postal and telecommunications services
The tax advisor shall be entitled to compensation for the charges payable in the execution of the contract for postal and telecommunications services. He may, after his election in place of the actual costs incurred, call for a flat rate of 20% of the fees resulting from this Regulation, but not more than 20 euro in the same matter.
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Section 17 Document flat-rate
(1) The tax advisor shall receive a flat-rate document
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1.
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(a) from the authorities and court records, in so far as the production thereof was necessary for the proper handling of the matter;
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b)
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for the communication to the opponent or party and the procedural representative on the basis of a law or a request by the court, the authority or the body otherwise leading the proceedings, to the extent that there are more than 100 denials for this purpose have been finished,
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c)
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the necessary information to the contracting authority, to the extent that more than 100 lighting has been completed for this purpose,
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d)
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in other cases, only if, in agreement with the adjudicating entity, they have been made in addition, including for the information of third parties, and
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2.
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for the release of electronic documents in place of the agreements referred to in point 1 (d).
A transfer by the tax consultant by fax is the same as the production of a clearing. (2) The amount of the document flat rate is measured according to the amount of the document flat rate in the remuneration register for the law on the remuneration of the law certain amounts. The amount of the flat-rate document referred to in paragraph 1 (1) shall be calculated in a uniform manner in the same matter and in judicial proceedings in the same legal proceedings.
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§ 18 Business travel
(1) For business trips, the tax advisor shall be reimbursed for travel expenses and accommodation expenses as travel expenses; he shall also receive a day and absentia allowance. A business trip is available if the destination is outside the municipality where the law firm or apartment of the tax adviser is located. (2) To be reimbursed as travel expenses:
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1.
-
in the case of the use of a motor vehicle for the purpose of repayment of the acquisition, maintenance and operating costs and the wear of the motor vehicle, EUR 0.30 for each kilometre driven, plus the value of the use of the motor vehicle from the point of departure the regular business trips, in particular the parking fees,
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2.
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in the case of use of other means of transport, the actual expenditure, where appropriate.
(3) For a business trip of no more than 4 hours 20 Euro, more than 4 to 8 hours 35 Euro and more than 8 hours 60 Euro for a business trip of no more than 4 hours, the tax advisor will receive a surcharge of 60 Euro. 50 percent are calculated. The accommodation costs shall be reimbursed in the amount of the actual expenses, insofar as they are appropriate.
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§ 19 Travel to carry out multiple transactions
Where a journey is carried out in the execution of a number of transactions, the cost of travel and of absences shall be based on the ratio of the costs which would have been incurred in the event of a separate execution of the individual transactions.
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Section 20 Transfer of the professional branch
A tax consultant who moves his/her professional establishment to another place may, in the case of a continuation of an order previously granted to him, require travel expenses and absences only in so far as they are also subject to his previous professional career. Branch off would have been created.
Fourth Section
Fees for advising and providing assistance in the performance of general tax obligations
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§ 21 Council, information, initial consultation
(1) For oral or written advice or information not related to any other chargeable activity, the tax advisor shall receive a fee of 1 tenths to 10 tenths of the full fee according to Table A (Annex 1). If the activity in accordance with the first sentence is limited to a first consultation and the client is a consumer, then the tax consultant, who is the first to be used by this person seeking advice, cannot claim a higher fee of EUR 190. The fee is to be charged for a fee which the tax adviser receives for any other activity related to the department or information. (2) If a tax advisor who has not yet been involved in the matter is charged for the fee, the fee shall be charged to the tax advisor. examine whether an appointment or revision has a chance of success, he shall receive 13 twentieth of a fee in accordance with Table E (Annex 5) if he is repudiated from the filing of the appointment or revision and an appeal or revision is not made by him. This shall not apply to the matters referred to in the third sentence of paragraph 1.
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Section 22 Opinion
In order to prepare a written opinion with a detailed justification, the tax advisor will receive a fee of 10 tenths to 30 tenths of the full fee according to Table A (Appendix 1).
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Section 23 Other individual activities
The fee shall be for:
| 1. |
the corrigendum to a statement |
2/10 to 10/10 |
| 2. |
a request for a stundown |
2/10 to 8/10 |
| 3. |
an application for the adjustment of advance payments |
2/10 to 8/10 |
| 4. |
A request for a different tax rate for reasons of equity |
2/10 to 8/10 |
| 5. |
a request for the remission of claims arising out of the tax liability or customs-related provisions |
2/10 to 8/10 |
| 6. |
a request for reimbursement (Section 37 (2) of the Tax Code) |
2/10 to 8/10 |
| 7. |
A request for the cancellation or modification of a tax certificate or a tax declaration |
2/10 to 10/10 |
| 8. |
a request for full or partial withdrawal or for the full or partial revocation of an administrative act |
4/10 to 10/10 |
| 9. |
A request for re-establishment of rights outside of an appeal procedure |
4/10 to 10/10 |
| 10. |
other applications, in so far as they are not made in tax returns |
2/10 to 10/10 |
a full fee according to Table A (Appendix 1). Where the activities referred to in points 1 to 10 concern the same subject-matter, only one activity shall be applicable, namely the one with the highest upper fee framework.
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Section 24 Tax returns
(1) The tax advisor shall be awarded for the production of
| 1. |
the income tax declaration without any determination of the individual income |
1/10 to 6/10 |
| a full fee according to Table A (Appendix 1); the value of the total fee is the sum of the positive income, but at least EUR 8 000; |
|
| 2. |
the declaration on the separate determination of the income without identification of the income |
1/10 to 5/10 |
| a full fee according to Table A (Appendix 1); the value of the total fee is the sum of the positive income, but at least EUR 8 000; |
|
| 3. |
of the corporate tax declaration |
2/10 to 8/10 |
| a full fee according to Table A (Appendix 1); the value of the income is the income before taking into account a loss of income but at least EUR 16 000; in the case of a corporate tax declaration for an organ company, the income is the income the organ-holding company shall be responsible for the calculation of the corresponding income, in the case of the calculation of the object of the organ, |
|
| 4. |
(dropped) |
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| 5. |
the declaration on the trade tax |
1/10 to 6/10 |
| a full charge in accordance with Table A (Appendix 1); the value of the item is the business income before taking into account the amount of the free amount and the loss of business, but at least EUR 8 000; |
|
| 6. |
the industrial tax-cutting declaration |
1/10 to 6/10 |
| a full fee in accordance with Table A (Appendix 1); the value of the fee is 10 per cent of the working wages declared as a cutting scale, but at least EUR 4 000; |
|
| 7. |
the sales tax-pre-registration as well as supplementary applications and notifications |
1 10 to 6 10 |
| a full charge in accordance with Table A (Appendix 1); the value of the charge shall be 10% of the total of the total amount of charges and charges for which the beneficiary is a debtor, but at least EUR 650; |
|
| 8. |
the declaration of turnover tax for the calendar year, including supplementary applications and notifications |
1/10 to 8/10 |
| a full charge in accordance with Table A (Appendix 1); the value of the charge shall be 10% of the total of the total amount of charges and charges for which the beneficiary is a debtor, but at least EUR 8 000; |
|
| 9. |
(dropped) |
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| 10. |
the declaration of wealth tax or the declaration on the separate determination of the assets of the Communities |
1/20 to 18/20 |
| a full charge in accordance with Table A (Appendix 1); the value of the assets is the raw capacity but, in the case of natural persons, at least EUR 12 500 and at least EUR 25 000 in the case of corporate bodies, personal associations and property funds; |
|
| 11. |
the declaration of determination in accordance with the valuation law or the inheritance tax and gift tax law |
|
| a full charge according to Table A (Appendix 1); the value of the value is the declared value, but at least EUR 25 000; |
1 /20 to 18 /20 |
| 12. |
the inheritance tax declaration without the determination of the compensatory compensatory claim in accordance with § 5 of the inheritance tax law |
2/10 to 10/10 |
| a full fee according to Table A (Appendix 1); the value of the purchase of death due to the deduction of the debt and the burden, but at least EUR 16 000; |
|
| 13. |
of the gift tax declaration |
2/10 to 10/10 |
| a full charge in accordance with Table A (Appendix 1), the value of which is the raw value of the gift, but at least EUR 16 000; |
|
| 14. |
the capital gains tax declaration and for any further declaration in connection with capital gains |
1 /20 to 6 /20 |
| a full fee according to Table A (Appendix 1); the amount of the capital gains subject to capital gains, but not less than EUR 4 000, is the value of the value of the capital income; |
|
| 15. |
the payroll tax application |
1/20 to 6/20 |
| a full fee according to Table A (Appendix 1); the equivalent value is 20 per cent of the wages, including other references, but at least EUR 1 000; |
|
| 16. |
of tax returns in the area of import duties and export duties, and excise duties levied as import duties, |
1/10 to 3/10 |
| a full charge in accordance with Table A (Appendix 1); the value of the balance shall be the amount resulting from the application of the highest possible rates of charge to the goods constituting the subject-matter of the declaration, but at least EUR 1 000; |
|
| 17. |
of declarations or declarations in the field of excise duty which are not owed as import duties; |
1/10 to 3/10 |
| a full fee according to Table A (Appendix 1); the value for a tax declaration is the declared amount and the amount fixed for a tax declaration, but at least EUR 1 000; |
|
| 18. |
applications for excise duty or excise duty, provided that the latter is not to be invoked in the monthly tax declaration or in the tax declaration, |
1/10 to 3/10 |
| a full charge in accordance with Table A (Appendix 1); the amount of the fee or refund requested, but at least EUR 1 000; |
|
| 19. |
of applications for investment allowance |
1/10 to 6/10 |
| a full fee according to Table A (Appendix 1); the value of the tax base shall be the basis of the assessment; |
|
| 20. |
from applications for tax compensation in accordance with § 4a of the VAT Act |
1/10 to 6/10 |
| a full charge in accordance with Table A (Appendix 1); the amount of the fee applied for is the amount of the remuneration applied for; |
|
| 21. |
of requests for payment of deductible pretax amounts |
1/10 to 6/10 |
| a full fee according to Table A (Appendix 1); the value of the fee applied for is the amount requested but at least EUR 1 300; |
|
| 22. |
of claims for reimbursement of capital gains tax and remuneration of eligible corporate income tax |
1/10 to 6/10 |
| a full fee according to Table A (Appendix 1); the amount of the refund requested, but at least EUR 1 000; |
|
| 23. |
of applications under Section X of the Income Tax Law 2/10 to 10/10 of a full fee in accordance with Table A (Appendix 1); the amount of the annual child allowance applied for is the value of the amount of the annual child allowance; |
|
|
| 24. |
(dropped) |
|
| 25. |
the declaration on the tax withdrawal of construction services |
1/10 to 6/10 |
| a full fee according to Table A (Appendix 1); the amount of the tax deductible is the registered tax deduction amount (§ § 48 et seq. of the Income Tax Act), but at least EUR 1 000; |
|
| 26. |
for the preparation of other tax returns |
|
| |
a full fee according to Table A (Appendix 1); the value of the value is the basis of the assessment, but at least EUR 8 000. |
1 10 to 6 10 |
(2) For the purposes of determining the compensatory amount requirement in accordance with § 5 of the inheritance tax law, the tax adviser shall receive from 5 tenths to 15 tenths of a full charge according to Table A (Appendix 1); the value of the balance shall be the amount determined, but at least 12 EUR 500. (3) For a request for a wage tax reduction (application for the registration of free amounts), the tax advisor will receive 1/20 to 4/20 of a full fee according to Table A (Appendix 1); the value of the balance is the expected annual wage; it shall be at least EUR 4 500. (4) The tax advisor will receive the time fee
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1.
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(dropped)
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2.
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for work on the determination of the billable loss in accordance with Section 15a of the Income Tax Act;
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3.
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for the preparation of a notification of the participation in foreign entities, property and personal associations and foreign partnerships;
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4.
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(dropped)
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5.
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for other applications and notifications in accordance with the Income Tax Act;
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6.
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(dropped)
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7.
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(dropped)
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8.
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(dropped)
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9.
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(dropped)
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10.
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(dropped)
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11.
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for the production of an application for a stunction pursuant to Section 95 (2) of the Income Tax Act;
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12.
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for the production of an application for the grant of the allowance after the unrestricted tax liability pursuant to section 95 (3) of the Income Tax Act.
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11.
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(double) for the monitoring and reporting of the payroll as well as the retention period within the meaning of Article 13a (1) in conjunction with the first sentence of paragraph 6, paragraph 5 in conjunction with the second sentence of paragraph 6 of the inheritance tax and gift tax law;
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12.
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(double) for the calculation of the beneficiary's benefit within the meaning of Article 34a (1), first sentence, of the Income Tax Act (beneficiary of the non-profit-making gains).
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Section 25 Determination of the surplus of operating income over operating expenditure
(1) The fee for the determination of the surplus of operating income over the operating expenditure of the income from agriculture, forestry, business or self-employment shall be 5 tenths to 20 tenths of a full fee, after Table B (Appendix 2). The value of the goods is the higher the sum of the operating income or the sum of the operating expenditure, but at least EUR 12,500. (2) For preparatory works which go far beyond the usual level, the (3) If the surpluses are to be determined separately for a number of income from the same type of arrival, the tax adviser shall receive the fee referred to in paragraph 1 for each surplus account. (4) For the preparation of a written statement, the tax advisor shall be informed of the amount of the surpluses. Explanatory report on the calculation of the surplus of operating revenue over the Operating expenditure is paid to tax advisors 2/10 to 12/10 of a full fee according to Table B (Appendix 2). The value of the object shall be measured in accordance with the second sentence of paragraph 1.
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Section 26 Determination of the profit from agriculture and forestry according to average rates
(1) The fee for the calculation of the profit by averages is 5 tenths to 20 tenths of a full fee according to Table B (Appendix 2). The average profit is the average profit in accordance with § 13a (3) sentence 1 of the Income Tax Act. (2) If the profits are to be determined separately for several agricultural and forestry holdings of the same payer, the profit shall be determined separately. the tax advisor shall pay the fee referred to in paragraph 1 for each determination of the profits.
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Section 27 Determination of the surplus of revenue over advertising costs
(1) The fee for the determination of the surplus of income over advertising costs in the case of income from non-self-employed work, capital assets, leasing and leasing or other income is between 1 twentieth to 12 twentieth a full fee according to Table A (Appendix 1). The value of the item is higher than the sum of the income or the sum of the advertising costs, but at least EUR 8 000. (2) The income from leasing and leasing to several land or to a number of plots shall be equal to the sum of the total value of the advertising costs. other economic goods and the surplus of income over advertising costs shall be determined separately, the tax adviser shall receive the fee referred to in paragraph 1 for each surplus account. (3) For preparatory work which is considerably higher than the usual measure , the tax advisor will receive the time fee.
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Section 28 Examination of tax assessments
The tax advisor will receive the time fee for the examination of a tax modesty.
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§ 29 Participation in exams
The tax adviser receives
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1.
-
for participation in an examination, in particular an external or customs examination (Article 193 of the Rules of the Tax Code, Article 78 of Council Regulation (EEC) No 2913/92 of 12 December 1992). October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. EC No L 302 p. 1, 1993 No OJ No L 79, p. 84, 1996 No 38), as last amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 (OJ L 378, 27.11.2005, p. EU No 13), as amended), including the final meeting and the examination of the audit report, the determination of the tax bases (Section 208 of the Tax Code) or a measure taken by the Tax supervision (§ § 209 to 217 of the Tax Code) the time fee;
-
2.
-
for written objections to the audit report, 5 tenths to 10 tenths of a full fee according to Table A (Appendix 1).
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§ 30 Self-display
(1) For the activity in the procedure of self-display (§ § 371 and 378 (3) of the tax code), including the investigation of the correction, addition or re-collection of the information, the tax consultant receives 10/10 to 30/10 of a full fee after Table A (Appendix 1). (2) The value of the present value is determined by the sum of the reported, supplemented and obtained information, but it is at least EUR 8 000.
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§ 31 Meetings
(1) For meetings with authorities or with third parties in matters of public procurement, tax advisers receive 5/10 to 10/10 of a full fee according to Table A (Appendix 1). (2) The meeting fee arises when the tax advisor is at a meeting on is involved in any real or legal issues which the Authority has or is, in agreement with the adjudicating entity, with the Authority or with a third party. The tax adviser will not receive this fee in response to oral or televiscopal demand from the Authority.
Fifth Section
Fees for assistance in the performance of tax accounting and recording obligations
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Section 32 Creation of a bookkeeping
For assistance in setting up a book tour within the meaning of § § 33 and 34, the tax advisor will receive the time fee.
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Section 33 Accounting
| (1) |
The monthly fee for the carrying out of the accounts or the keeping of tax records, including the account of the receipts, shall be: |
2/10 to 12/10 |
| |
a full fee according to Table C (Appendix 3). |
|
| (2) |
The monthly fee for the receipt of receipts is |
1/10 to 6/10 |
| |
a full fee according to Table C (Appendix 3). |
|
| (3) |
The monthly fee for the carrying out of the accounts or the keeping of tax records according to receipts or documents drawn up by the contracting authority shall be the monthly fee. |
1/10 to 6/10 |
| |
a full fee according to Table C (Appendix 3). |
|
(4) The tax advisor shall be provided for the accounting or the keeping of tax records for data processing and data processing programs of the tax consultant established by the client. the remuneration for data processing and for the use of data processing programmes, a monthly fee of 1/20 to 10/20 of a full charge in accordance with Table C (Appendix 3).
| (5) |
The monthly fee for the day-to-day monitoring of the accounts or the tax records of the payer is |
1/10 to 6/10 |
| |
a full fee according to Table C (Appendix 3). |
|
(6) Value is the highest amount which results from the annual turnover or from the sum of the expenditure. (7) For the assistance in other activities relating to the carrying out of the accounts or the management of tax records (8) The fee referred to in paragraphs 1, 3 and 4 shall be subject to the fees charged for the VAT advance notice (Section 24 (1) (7)).
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Section 34 payroll
(1) For the first-time setting up of payroll accounts and the inclusion of the master data, the tax advisor will receive a fee of 5 to 16 euros per employee. (2) For the management of payroll accounts and the production of payroll accounting, the tax advisor will be given the following: a fee of 5 to 25 euros per employee and billing period. (3) For the management of payroll accounts and the preparation of payroll accounting for accounting documents drawn up by the client, the tax advisor will receive a fee of 2 to 9 euros per person. Employees and accounting period. (4) For the management of payroll accounts and the production The tax adviser receives, in addition to the remuneration for data processing and for data processing, the calculation of the payroll for data processing and data processing programs of the tax adviser used by the client. the use of the data processing programmes for a fee of 1 to 4 euros per employee and for the accounting period. (5) For the assistance in other activities related to the payroll tax deductiy and the payroll accounting, the tax advisor will be given the following: the time fee. (6) The fee referred to in paragraphs 2 to 4 shall be subject to the fees. for the payroll tax declaration (§ 24 para. 1 no. 15).
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§ 35 Final works
(1) The fee shall be for:
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1.
-
| a) |
the drawing up of an annual financial statement (balance sheet and profit and loss account) |
10/10 to 40/10 |
| b) |
the creation of an attachment |
2/10 to 12/10 |
| c) |
(dropped) |
|
-
2.
-
| |
the establishment of an interim financial statements or a provisional financial statements (balance sheet and profit and loss account) |
10/10 to 40/10 |
-
3.
-
| a) |
the derivation of the tax result from the trade balance result |
2/10 to 10/10 |
| b) |
the development of a tax balance from the trade balance |
5/10 to 12/10 |
-
4.
-
| |
the establishment of an opening balance sheet |
5/10 to 12/10 |
-
5.
-
| |
the drawing up of a balance sheet |
5/10 to 20/10 |
-
6.
-
| |
the written explanatory report on the activities referred to in points 1 to 5 |
2/10 to 12/10 |
-
7.
-
| a) |
Consultative participation in the preparation of annual accounts (balance sheet and profit and loss account) |
2/10 to 10/10 |
| b) |
the advisory role in the preparation of an annex |
2/10 to 4/10 |
| c) |
Consultative participation in the preparation of a management report |
2/10 to 4/10 |
-
8.
-
a full fee according to Table B (Appendix 2). (2) Value is
-
1.
-
in the cases referred to in paragraph 1 (1) to (3) and (7), the balance between the balance sheet total and the annual operating performance;
-
2.
-
in the cases referred to in paragraph 1 (4) and (5), the balance sheet total;
-
3.
-
in the cases referred to in paragraph 1 (6), the value of the object which is relevant for the final work on which the explanatory report is based.
The adjusted balance sheet total is the sum of the items on the assets side of the balance sheet plus private revenue and open payouts, minus private deposits, increases in capital through deposits and value adjustments. The annual operating performance includes revenue, other operating income, income from participations, income from other securities and loans from the financial assets, other interest and similar income, changes in the stock finished and unfinished products, other activated own services as well as extraordinary returns. Where the annual expenditure is higher than the annual operating performance, it shall be based on the calculation of the value of the object. Annual expenditure is the sum of operating expenditure, including depreciation. In the calculation of the value of the balance sheet, a negative adjusted balance sheet total shall be regarded as a positive value. If the operating annual performance or the higher operating annual expenditure exceed 5 times the adjusted balance sheet total, the excess amount shall remain out of approach in the determination of the value of the balance. The value of the balance sheet shall consist only of the adjusted balance sheet total if the operating annual output is less than EUR 3 000. The value of the balance sheet consists only of the annual operating performance if the adjusted balance sheet total is less than EUR 3 000. (3) For the production or correction of inventory documents and for other final preliminary work up to the adjusted The tax advisor receives the time fee for the balance sheet.
Unofficial table of contents
§ 36 Tax Revisionsesen
(1) The tax advisor shall be responsible for the examination of accounts, individual accounts, individual items of the annual accounts, an inventory, a surplus account or certificates for tax purposes and for reporting on the Time fee. (2) The tax advisor receives
-
1.
-
for the examination of a balance sheet, profit and loss account, an annex, a management report or any other financial statement for tax purposes 2/10 to 10/10 of a full charge in accordance with Table B (Annex 2) and the time fee; the value is measured in accordance with Article 35 (2);
-
2.
-
for reporting on an activity as referred to in point 1, the time fee.
Unofficial table of contents
§ 37 Asset status, fiscal status for tax purposes
The fee shall be for:
| 1. |
the creation of an asset status or financial status |
5/10 to 15/10 |
| 2. |
the creation of an asset status or financial status from submitted final figures (without prior examination work) |
2/10 to 6/10 |
| 3. |
the written explanatory report on the activities referred to in point 1 |
1/10 to 6/10 |
a full fee according to Table B (Appendix 2). Object value is the sum of the assets for the creation of an asset, and the sum of the financial assets for the creation of a financial status.
Unofficial table of contents
Section 38 Grant of certificates
(1) The tax advisor shall receive from 1 tenths to 6 tenths of a full charge in accordance with Table B (Appendix 2) for the issue of a certificate of compliance with tax rules in balance sheets and income statements. The value of the object is measured in accordance with § 35 para. 2. (2) The tax adviser receives the time fee for the participation in the issue of tax certificates.
Unofficial table of contents
Section 39 Accounting and final works for agricultural and forestry holdings
(1) By way of derogation from § § 32, 33, 35 and 36, paragraphs 2 to 7 shall apply to matters relating to agricultural and forestry holdings. (2) The fee shall be for:
| 1. |
ongoing accounting work, including the annual accounts of the supporting documents |
3/10 to 20/10 |
| 2. |
the accounting records of documents submitted by the adjudicating entity or the accounting documents drawn up annually |
3/20 to 20/20 |
| 3. |
the accounting of data carriers produced by the client or other input means for data processing in addition to the remuneration for data processing and for the use of data processing programmes annually |
1/20 to 16/20 |
| 4. |
the ongoing monitoring of the accounts per year |
1/10 to 6/10 |
a full fee according to Table D (Appendix 4). The full fee is the sum of the fees according to Table D Part a and Table D Part b. (3) The fee is for:
| 1. |
the final preliminary work |
1/10 to 5/10 |
| 2. |
the drawing up of a financial statement |
3/10 to 10/10 |
| 3. |
the development of a tax deduction from the business conclusion or from the trade balance or the deduction of the tax result from the result of the business financial statements or the trade balance |
3/20 to 10/20 |
| 4. |
Consultative participation in the preparation of a financial statements |
1/20 to 10/20 |
| 5. |
the examination of a financial statements for tax purposes |
1/10 to 8/10 |
| 6. |
the written explanatory report on the conclusion |
1/10 to 8/10 |
a full fee according to Table D (Appendix 4). The full fee is the sum of the fees according to Table D Part a and Table D Part b. (4) The fee is for:
| 1. |
the provision of assistance for the establishment of a bookkeeping |
1/10 to 6/10 |
| 2. |
Recording the initial values at the beginning of the book |
3/10 to 15/10 |
a full charge in accordance with Table D, Part a (Appendix 4). (5) Value for the use of Table D, Part a, is the operating area. The value for the application of Table D part b is the annual turnover plus the private deposits, but at least the level of the expenditure plus the private revenue. In the case of paragraph 3, the sum of EUR 100,000 shall be reduced to half. (6) For the purposes of calculating the operating area (paragraph 5), the amount shall be reduced to half the amount of the total amount.
| 1. |
At an annual turnover of up to 1,000 euros per hectare |
the Simple, |
| 2. |
At an annual turnover of more than 1,000 euro per hectare |
multiple times, |
| |
the amount of the annual turnover per hectare, divided by 1,000, |
|
| 3. |
in areas used for forestry |
half, |
| 4. |
for areas with farmed ponds |
half, |
| 5. |
for areas used by leasing |
a quarter |
of the land actually used. (7) The fee referred to in paragraph 2 (1), (2) and (3) shall be subject to the fee for the turnover tax declarations (Section 24 (1) (7)).
Sixth Section
Fees for the representation in the out-of-court redress procedure and in the administrative enforcement procedure
Unofficial table of contents
Section 40 Procedure before the administrative authorities
(1) For representation in the appeal proceedings before administrative authorities, the tax advisor will receive a business fee of 5/10 to 25/10 of a full charge according to Table E (Appendix 5). A fee of more than 13/10 of a full fee according to Table E (Appendix 5) can only be requested if the activity was extensive or difficult. If the contract is restricted to a simple letter which does not contain any difficult legal statements or major disputes, the fee shall be 3/10 of a full fee according to Table E (Annex 5). (2) The business fee reduced to 3/10 to 20/10 of a full fee according to Table E (Annex 5), if the tax advisor receives fees in accordance with § 28 in the administrative procedure preceding the procedure referred to in paragraph 1. (3) The business fee is reduced to 1/10 to 7 ,5/10 of a full charge according to Table E (Appendix 5), if the tax advisor in the (4) In the administrative procedure which precede the procedure referred to in paragraph 1, the tax advisor shall pay fees in accordance with § 23, the sum of those fees and the fee referred to in paragraph 1 may be granted. 25/10 does not exceed a full charge according to Table E (Appendix 5). (5) If the tax advisor is acting on the same matter for several contracting entities and the subject-matter of the professional activity is the same, the business fee shall be increased for: each additional contracting entity by 3/10, in the cases referred to in paragraph 2, by 2/10 and in the cases of (3) by 1/10 of a full fee according to Table E (Appendix 5). The increase shall be calculated on the basis of the amount on which the contracting entities are jointly involved. A number of increases may not exceed the amount of 20/10, in the cases referred to in paragraph 2, the amount of 16/10 and, in the cases referred to in paragraph 3, the amount of 6/10 of a full charge in accordance with Table E (Annex 5). Administrative procedures which precede the procedure referred to in paragraph 1, a fee in accordance with Section 31, shall not exceed the sum of this fee and the fee referred to in paragraph 1 25/10 of a full charge in accordance with Table E (Annex 5). Suspension of the enforcement or removal of the suspensive or inhibitory effect shall be combined with the procedure referred to in paragraph 1, a matter. (8) A matter shall be dealt with in whole or in part after the withdrawal, withdrawal, termination, amendment or correction of the administrative act contested by an appeal, the Tax adviser, who participated in the execution, a fee of 10/10 of a full fee according to Table E (Appendix 5).
Unofficial table of contents
§ 41 (omitted)
-
Unofficial table of contents
§ 42 (omitted)
-
Unofficial table of contents
§ 43 (omitted)
-
Unofficial table of contents
Section 44 Administrative enforcement procedures
The remuneration of the tax adviser in the administrative enforcement proceedings is the provisions of the Law Remuneration Act of 5 May 2004 (BGBl. 718, 788), as last amended by Article 3 of the Law of 8 July 2006 (BGBl I). 1426), as amended, apply in accordance with the applicable version.
Seventh Section
Judicial and other procedures
Unofficial table of contents
§ 45 Compensation in court and other proceedings
The remuneration of the tax adviser in proceedings before the courts of the financial courts, the social jurisdiction and administrative jurisdiction, in criminal proceedings, in judicial proceedings, in fines and in cases of mercy are the to apply the provisions of the Law Remuneration Act in accordance with the applicable law.
Unofficial table of contents
§ 46 Compensation for legal aid
The provisions of the Law Remuneration Act apply analogously to the remuneration of the tax advisers who are associated with the aid of the legal expenses.
Eighth section
Transitional and final provisions
Unofficial table of contents
§ 47 Application
(1) This Regulation shall apply for the first time to:
-
1.
-
matters which will be started after the entry into force of this Regulation,
-
2.
-
the representation in proceedings before administrative authorities, if the procedure begins after the entry into force of this Regulation.
(2) If, prior to the proclamation of the Regulation, the tax advisor has concluded written agreements with the contracting authority which do not comply with the provisions of this Regulation, this Regulation shall, in so far as it has been provided for in that Regulation no later than two years after the Apply entry into force.
Unofficial table of contents
Section 47a Transitional provision for amendments to this Regulation
The remuneration shall be calculated in accordance with the law of the Member State in which the contract has been issued before the entry into force of an amendment to the Regulation. If the tax advisor has entered into written agreements with the client concerning the activities to be carried out with a period of validity of at least one year or a flat-rate compensation within the meaning of § 14 and occurs during the period of validity of the contract this agreement shall be subject to an amendment to the Regulation, the remuneration shall be calculated by the end of the year in which an amendment to the Regulation enters into force, in accordance with the law of the previous year. The provisions of sentences 1 and 2 shall also apply where provisions are amended to refer to this Regulation.
Unofficial table of contents
§ 48
-
Unofficial table of contents
Section 49 Entry into force
This Regulation shall enter into force on 1 April 1982.
Unofficial table of contents
Final formula
The Federal Minister for Finance
Unofficial table of contents
Appendix 1 Table A
(Consultative table)
(Fundstelle: BGBl. I 2012, 2642-2643)
10
Object value up to ... EuroVolle Fee ( (10) Euro
| 300 |
26 |
| 600 |
47 |
| 900 |
68 |
| 1 200 |
89 |
| 1 500 |
110 |
| 2 000 |
140 |
| 2 500 |
169 |
| 3 000 |
198 |
| 3 500 |
228 |
| 4 000 |
257 |
| 4 500 |
287 |
| 5 000 |
316 |
| 6 000 |
355 |
| 7 000 |
394 |
| 8 000 |
433 |
| 9 000 |
471 |
| 10 000 |
510 |
| 13 000 |
552 |
| 16 000 |
594 |
| 19 000 |
636 |
| 22 000 |
678 |
| 25 000 |
720 |
| 30 000 |
796 |
| 35 000 |
872 |
| 40 000 |
947 |
| 45 000 |
1 023 |
| 50 000 |
1 098 |
| 65 000 |
1 179 |
| 80 000 |
1 260 |
| 95 000 |
1 341 |
| 110 000 |
1 422 |
| 125 000 |
1 503 |
| 140 000 |
1 583 |
| 155 000 |
1 664 |
| 170 000 |
1 745 |
| 185 000 |
1 826 |
| 200 000 |
1 907 |
| 230 000 |
2 031 |
| 260 000 |
2 155 |
| 290 000 |
2 279 |
| 320 000 |
2 408 |
| 350 000 |
2 464 |
| 380 000 |
2 519 |
| 410 000 |
2 573 |
| 440 000 |
2 624 |
| 470 000 |
2 674 |
| 500 000 |
2 724 |
| 550 000 |
2 796 |
| 600 000 |
2 867 |
of the surplus
up to 5 000 000 Euro
EUR 50 000 per person |
126 |
of the surplus
More than EUR 5 000 000
up to 25 000 000 Euro
EUR 50 000 per person |
95 |
of the surplus
More than EUR 25 000 000
EUR 50 000 per person |
74 |
Unofficial table of contents
Appendix 2 Table B
(Final table)
(Fundstelle: BGBl. I 2012, 2644 -2645)
10
Object value up to ... EuroVolle Fee ( (10) Euro
| 3 000 |
41 |
| 3 500 |
48 |
| 4 000 |
57 |
| 4 500 |
64 |
| 5 000 |
72 |
| 6 000 |
81 |
| 7 000 |
88 |
| 8 000 |
97 |
| 9 000 |
102 |
| 10 000 |
108 |
| 12 500 |
113 |
| 15 000 |
127 |
| 17 500 |
140 |
| 20 000 |
150 |
| 22 500 |
161 |
| 25 000 |
170 |
| 37 500 |
181 |
| 50 000 |
221 |
| 62 500 |
255 |
| 75 000 |
285 |
| 87 500 |
297 |
| 100 000 |
311 |
| 125 000 |
356 |
| 150 000 |
396 |
| 175 000 |
431 |
| 200 000 |
462 |
| 225 000 |
490 |
| 250 000 |
516 |
| 300 000 |
540 |
| 350 000 |
587 |
| 400 000 |
629 |
| 450 000 |
666 |
| 500 000 |
701 |
| 625 000 |
734 |
| 750 000 |
815 |
| 875 000 |
885 |
| 1 000 000 |
948 |
| 1 250 000 |
1 005 |
| 1 500 000 |
1 115 |
| 1 750 000 |
1 212 |
| 2 000 000 |
1 299 |
| 2 250 000 |
1 377 |
| 2 500 000 |
1 447 |
| 3 000 000 |
1 513 |
| 3 500 000 |
1 644 |
| 4 000 000 |
1 760 |
| 4 500 000 |
1 865 |
| 5 000 000 |
1 961 |
| 7 500 000 |
2 291 |
| 10 000 000 |
2 663 |
| 12 500 000 |
2 965 |
| 15 000 000 |
3 217 |
| 17 500 000 |
3 431 |
| 20 000 000 |
3 616 |
| 22 500 000 |
3 852 |
| 25 000 000 |
4 070 |
| 30 000 000 |
4 477 |
| 35 000 000 |
4 851 |
| 40 000 000 |
5 199 |
| 45 000 000 |
5 524 |
| 50 000 000 |
5 832 |
of the surplus
up to EUR 125 000 000
EUR 5 000 000 per person |
230 |
of the surplus
More than EUR 125 000 000
up to 250 000 000 Euro
EUR 12 500 000 per person |
402 |
of the surplus
More than EUR 250 000 000
EUR 25 000 000 per person |
573 |
Unofficial table of contents
Appendix 3 Table C
(accounting table)
(Fundstelle: BGBl. I 2012, 2646)
10
Object value up to ... EuroVolle Fee ( (10) Euro
| 15 000 |
61 |
| 17 500 |
67 |
| 20 000 |
74 |
| 22 500 |
79 |
| 25 000 |
85 |
| 30 000 |
91 |
| 35 000 |
98 |
| 40 000 |
103 |
| 45 000 |
109 |
| 50 000 |
116 |
| 62 500 |
122 |
| 75 000 |
133 |
| 87 500 |
146 |
| 100 000 |
158 |
| 125 000 |
176 |
| 150 000 |
194 |
| 200 000 |
231 |
| 250 000 |
267 |
| 300 000 |
303 |
| 350 000 |
340 |
| 400 000 |
371 |
| 450 000 |
400 |
| 500 000 |
431 |
of the surplus
More than 500 000 euro
EUR 50 000 per person |
30 |
Unofficial table of contents
Appendix 4 Table D
(Fundstelle: BGBl. I 2012, 2647-2650)
Part a
(Agricultural Table-Operating Area)
10
Operating surface up to ... Hectare Fee ( (10) Euro
| 40 |
311 |
| 45 |
333 |
| 50 |
354 |
| 55 |
374 |
| 60 |
394 |
| 65 |
412 |
| 70 |
428 |
| 75 |
444 |
| 80 |
459 |
| 85 |
473 |
| 90 |
485 |
| 95 |
496 |
| 100 |
506 |
| 110 |
531 |
| 120 |
555 |
| 130 |
579 |
| 140 |
602 |
| 150 |
625 |
| 160 |
647 |
| 170 |
668 |
| 180 |
689 |
| 190 |
709 |
| 200 |
729 |
| 210 |
748 |
| 220 |
767 |
| 230 |
785 |
| 240 |
802 |
| 250 |
819 |
| 260 |
836 |
| 270 |
852 |
| 280 |
866 |
| 290 |
881 |
| 300 |
895 |
| 320 |
924 |
| 340 |
953 |
| 360 |
982 |
| 380 |
1 009 |
| 400 |
1 036 |
| 420 |
1 063 |
| 440 |
1 089 |
| 460 |
1 114 |
| 480 |
1 138 |
| 500 |
1 162 |
| 520 |
1 187 |
| 540 |
1 210 |
| 560 |
1 232 |
| 580 |
1 254 |
| 600 |
1 276 |
| 620 |
1 297 |
| 640 |
1 317 |
| 660 |
1 337 |
| 680 |
1 356 |
| 700 |
1 374 |
| 750 |
1 416 |
| 800 |
1 454 |
| 850 |
1 486 |
| 900 |
1 513 |
| 950 |
1 535 |
| 1 000 |
1 552 |
| 2 000 per ha |
1.42 |
| 3 000 per ha |
1.29 |
| 4 000 per ha |
1.16 |
| 5 000 per ha |
1.03 |
| 6 000 per ha |
0.90 |
| 7 000 per ha |
0.78 |
| 8 000 per ha |
0.64 |
| 9 000 per ha |
0.51 |
| 10 000 per ha |
0.38 |
| 11 000 per ha |
0.25 |
| 12 000 per ha |
0.13 |
| from 12 000 per ha |
0.13 |
Part b
(Agricultural table-annual turnover)
10
Annual turnover in the sense of Section 39 (5) to ... EuroVolle Fee ( (10) Euro
| 40 000 |
323 |
| 42 500 |
339 |
| 45 000 |
355 |
| 47 500 |
372 |
| 50 000 |
387 |
| 55 000 |
419 |
| 60 000 |
449 |
| 65 000 |
481 |
| 70 000 |
510 |
| 75 000 |
541 |
| 80 000 |
571 |
| 85 000 |
601 |
| 90 000 |
630 |
| 95 000 |
659 |
| 100 000 |
688 |
| 105 000 |
716 |
| 110 000 |
744 |
| 115 000 |
773 |
| 120 000 |
801 |
| 125 000 |
828 |
| 130 000 |
856 |
| 135 000 |
883 |
| 140 000 |
911 |
| 145 000 |
938 |
| 150 000 |
965 |
| 155 000 |
992 |
| 160 000 |
1 019 |
| 165 000 |
1 046 |
| 170 000 |
1 072 |
| 175 000 |
1 098 |
| 180 000 |
1 125 |
| 185 000 |
1 151 |
| 190 000 |
1 177 |
| 195 000 |
1 203 |
| 200 000 |
1 229 |
| 205 000 |
1 255 |
| 210 000 |
1 280 |
| 215 000 |
1 305 |
| 220 000 |
1 331 |
| 225 000 |
1 357 |
| 230 000 |
1 381 |
| 235 000 |
1 406 |
| 240 000 |
1 431 |
| 245 000 |
1 455 |
| 250 000 |
1 479 |
| 255 000 |
1 504 |
| 260 000 |
1 529 |
| 265 000 |
1 552 |
| 270 000 |
1 576 |
| 275 000 |
1 599 |
| 280 000 |
1 622 |
| 285 000 |
1 645 |
| 290 000 |
1 668 |
| 295 000 |
1 691 |
| 300 000 |
1 713 |
| 305 000 |
1 735 |
| 310 000 |
1 757 |
| 315 000 |
1 778 |
| 320 000 |
1 799 |
| 325 000 |
1 820 |
| 330 000 |
1 841 |
| 335 000 |
1 861 |
| 340 000 |
1 881 |
| 345 000 |
1 901 |
| 350 000 |
1 919 |
| 355 000 |
1 939 |
| 360 000 |
1 958 |
| 365 000 |
1 976 |
| 370 000 |
1 995 |
| 375 000 |
2 013 |
| 380 000 |
2 025 |
| 385 000 |
2 049 |
| 390 000 |
2 065 |
| 395 000 |
2 082 |
| 400 000 |
2 099 |
| 410 000 |
2 132 |
| 420 000 |
2 164 |
| 430 000 |
2 197 |
| 440 000 |
2 228 |
| 450 000 |
2 259 |
| 460 000 |
2 289 |
| 470 000 |
2 318 |
| 480 000 |
2 347 |
| 490 000 |
2 373 |
| 500 000 |
2 399 |
of the surplus
More than 500 000 euro
EUR 50 000 per person |
139 |
Unofficial table of contents
Appendix 5 Table E
(legal redress table)
(Fundstelle: BGBl. I 2012, 2651-2652)
10
Object value up to ... EuroVolle Fee ( (10) Euro
| 300 |
26 |
| 600 |
47 |
| 900 |
68 |
| 1 200 |
89 |
| 1 500 |
110 |
| 2 000 |
140 |
| 2 500 |
169 |
| 3 000 |
198 |
| 3 500 |
228 |
| 4 000 |
257 |
| 4 500 |
287 |
| 5 000 |
316 |
| 6 000 |
355 |
| 7 000 |
394 |
| 8 000 |
433 |
| 9 000 |
471 |
| 10 000 |
510 |
| 13 000 |
552 |
| 16 000 |
594 |
| 19 000 |
636 |
| 22 000 |
678 |
| 25 000 |
720 |
| 30 000 |
796 |
| 35 000 |
872 |
| 40 000 |
947 |
| 45 000 |
1 023 |
| 50 000 |
1 098 |
| 65 000 |
1 179 |
| 80 000 |
1 260 |
| 95 000 |
1 341 |
| 110 000 |
1 422 |
| 125 000 |
1 503 |
| 140 000 |
1 583 |
| 155 000 |
1 664 |
| 170 000 |
1 745 |
| 185 000 |
1 826 |
| 200 000 |
1 907 |
| 230 000 |
2 031 |
| 260 000 |
2 155 |
| 290 000 |
2 279 |
| 320 000 |
2 402 |
| 350 000 |
2 526 |
| 380 000 |
2 650 |
| 410 000 |
2 774 |
| 440 000 |
2 898 |
| 470 000 |
3 022 |
| 500 000 |
3 146 |
of the surplus
up to 500 000 Euro
EUR 50 000 per person |
158 |
