Germany > Freelancers > Tax returns and bookkeeping in Germany
Bookkeeping and Tax Returns for Freelancers in Germany
We can help you with administration and solutions in Germany.
When do I have to keep accounts in Germany?
If you have established a permanent establishment in Germany, you will be liable for tax on the income from this permanent establishment in Germany. This means you need to file a German tax return. Avoid any penalties for not filing or inaccuracies in your return with our help and get expert advice on how to process your return. The deadline for submission is 31 July of the following calendar year.
Frequently asked questions
When does a sole proprietor have to file a tax return in Germany?
The obligation may arise if the self-employed person has taxable income, a permanent establishment or other tax-relevant presence in Germany. The result also depends on the tax residence and the relevant double taxation treaty. We will review your situation and arrange the necessary steps in cooperation with an authorised German tax adviser.
When can a permanent establishment arise for a self-employed person in Germany?
A permanent establishment may arise in particular where there is a more permanent place of business or where the specific conditions for construction and installation projects are met. The actual circumstances and the relevant double taxation agreement are decisive. We assess how the work is organised and explain the tax consequences.
What documents does a sole proprietor need for a German tax return?
As a rule, income and expenditure data, invoices, bank and travel documents, tax withholding certificates and documents relating to activities in Germany are required. The exact scope depends on the type of declaration and business. We will prepare an individual list of documents and check them for completeness.
Does a sole proprietor have to keep accounting or tax records in Germany?
The scope of the records depends on the type of activity, the amount and method of determining income, and the German registration obligations. The records must allow the tax to be calculated correctly and the information to be substantiated to the Finanzamt. We arrange the transfer of documents and ensure their professional processing.