Fee policy

VTP will be happy to prepare an individual offer based on the following principles after contacting you personally.

For many standard activities, such as financial and asset accounting, the preparation of profit calculations, annual financial statements and tax returns, the fees are calculated in accordance with the German Tax Consultant Remuneration Ordinance (StBVV) on the basis of data such as turnover, balance sheet total, income, etc. (subject values). On the basis of these subject values, a fee value is calculated in accordance with the StBVV, which the tax consultant must weight according to the degree of difficulty, effort and risk involved.

Using this procedure, the fee calculation is based on the client's economic performance with the item value component and on the service provided, risk and liability with the fee rate component. VTP therefore applies this fee method in principle for the services mentioned here.

The Tax Consultant Remuneration Ordinance (StBVV) provides for a number of different remuneration components for wage and salary services that is well into double figures. These regulations are more than complex and non-transparent for clients and do not always lead to performance-related remuneration.

VTP therefore agrees flat fees per employee and month with its clients for the payroll service, which gradually decrease as the number of employees increases. VTP also grants clients discounts for electronic payroll data pre-entry (DATEV solution, only recommended from approx. 30 employees).

The flat rates do not include activities that cannot be planned on a regular basis, such as

• Tax advice in the area of wages and salaries
• Assistance with payroll tax and social security audits
• Other supporting activities such as reconciliation of leave accounts, processing of wage and salary garnishments and statistics / statistical earnings surveys

For the calculation of these activities, see Consulting activities.

In the context of tax and business consulting, tax audits, administrative activities as well as selected payroll services, it is usually difficult to determine an object value as required by the Tax Consultant Remuneration Ordinance (StBVV) or it is only by chance that this leads to a reasonable remuneration for both parties. In these cases, billing according to hourly rates using different hourly rates per employee group (according to qualification) is more comprehensible and - especially in the case of high values - often significantly more favorable for the client.

VTP is generally prepared to take on regularly recurring services such as bookkeeping, payroll services, annual financial statements and tax returns after a certain training period and on the basis of a client-specific wealth of experience, usually a minimum of one year, for a flat fee.

Expenses are generally charged at a flat rate of 20% of the fee in accordance with § 16 StBVV, up to a maximum of € 20.00 per individual activity. Less frequent expenses, such as travel costs to more distant destinations, expenses for other service providers or special expenses in the IT sector (e.g. software usage) are charged separately. We will make arrangements with you on a case-by-case basis.

VAT is charged on all net fees subject to VAT at the applicable rate.