What are value fees (Wertgebühren)?
The Tax Consultant Remuneration Regulation provides for value-based fees (Wertgebühren), framework fees (Betragsrahmengebühren) and time fees (Zeitgebühren).
The tax consultant calculates value-based fees for the bookkeeping, the preparation of the balance sheet including profit and loss accounts and for tax returns. The value fees depend on the value of these tasks, the so-called object value.
The object value of the income tax return is, for example, the sum of income. The carrying amount of the bookkeeping is either the annual turnover or the sum of the expenses - whichever is higher.
Each item value is assigned a "full fee" in one of five tables of the Fee Ordinance. The amount of this full fee that the tax consultant may charge is limited by the Tax Consultant Remuneration Regulation (StBVV).
The Fees Regulation sets a maximum fee and a minimum fee for each activity, which the tax consultant may not exceed or fall below.
For an average amount of extensive and moderately difficult work, the tax consultant then has to choose the mean value between the lower and upper tenth rate - the medium fee.
