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When is it required to administer bookkeeping in Germany?

If you have a fixed establishment liable for income tax in Germany, you are obliged to tax the income in Germany and to do bookkeeping according to German regulations, as a basis for tax return administration. You have the same obligation in case you have established a company or trade license in Germany.

when-is-it-required-to-administer-bookkeeping-in-germany

In this case, you are obliged to administer bookkeeping and, in some cases, submit regular VAT notifications to a German tax office.

Proper quality will be ensured if a German tax advisor administers your bookkeeping and taxes. Using credentials and in cooperation with our local advisor in Germany, we will be happy to provide you with a deputy.

If you carry out construction or installation works in one place and for one client in Germany for the period exceeding 12 months, you will form a fixed establishment liable for income tax in Germany, so you will have to tax the income in Germany and do bookkeeping according to German regulations, as a basis for tax return administration.

German bookkeeping can be administered even by a person without official qualification; however, such a person is not eligible to represent you in dealing with a German tax office or sign notifications or declarations on your behalf. With regard to liability for damage, it is appropriate if a German tax advisor administers your bookkeeping and taxes.