Business start-up from a tax perspective - 5 steps to independence which the founders must pay attention to:

If you plan to become independent, there are many things to consider. You will be advised on all sides, must submit applications, choose the legal form, negotiate any finance, create a business plan, take care of the privacy of your sensitive corporate data.
In short, in setting up a business you need to coordinate a lot of dates and push forward a lot of plans. So that you can be on top of all fiscal aspects from the outset correctly and without difficulty, our experienced tax advisers in our office in Frankfurt would be pleased to make themselves available to you. Especially for the formation of a new company, we have developed an action plan which deals with all of the important topics. It enables a smooth foundation.

In this way you can limit the potential risks for you personally and for your business. We support you from the first consultation to the timely and correct delivery of your statements, and explain in dialogue with you all the fiscal aspects.
Your path to independence, off we go:
After going to the Trade Licencing Office and the relevant business registration in your city or community, you should consider the following steps. We are happy to help and advise you and support you for the whole taxation process of business creation. If you wish, we can also take over your correspondence with the tax office. As a business founder you should be aware of the following steps in order to avoid tax traps:

Tax initial advice for start up entrepreneurs

In a first personal conversation with a colleague from our team of tax consultants, we get to know each other. Personal contact is the basis for our cooperation. In the interview, we create the master data for your company. We clarify the applicable rules and regulations and discuss in detail what tax deadlines you must keep to, for example for business tax, VAT or corporation tax. Through our long years of experience in the field of business start-ups, we have summarised the most important information for you for all tax requirements. We keep you informed and coordinate the individual steps with you.

Tax registration for companies:

After the business registration the questionnaire for tax registration is submitted to the relevant local tax office. In this questionnaire an opening balance sheet must be attached. Again, we support you with this. In this questionnaire, the tax number, tax identification number and a permanent extension of the time limit for the submission of VAT returns are sought. In addition start-ups have to inform the tax office for your company about the estimated profits. Here particular care is required, because, the advance payments for trade tax and corporation tax are determined on this basis.

The monthly VAT return:

The delivery and payment of the VAT return takes place on the 10th of the next month (regular procedure) or of the month following (with permanent extension). A permanent extension is granted up to 10:02 in a calendar year , and an upfront payment is made of 1/11 of the total sales tax payment in the previous year. The advance payment will be deducted from the tax in December.

Correct payroll tax accounting:

In accounting for wages and salaries, the so-called social security contributions must be paid. The reporting and payment of these is due on the third to last banking day of the month. The reporting and payment of income tax is due on the 10th of the following month. Even in this area, we offer you on request a complete service, or we can adapt our services relating to payroll accounting to your wishes.

Annual tax obligations for entrepreneurs:

In addition to the monthly obligations there are also annual tax obligations on start-ups. Regular tax returns such as those for sales tax, corporate income tax and trade tax must be issued on time by entrepreneurs. Very important: The annual financial statements must be submitted to the tax office by the deadline in the following year

The publication of financial statements in the electronic Federal Gazette by 31.12 of the following year is also an obligation for young companies.

Payments in advance for corporate tax are determined based on the expected profits. These payments take place on the following dates: 10.03, 10.06, 10.09. and 10.12.

Payments in advance are also set for trade tax based on the expected profits. These payments take place on the following dates: 15.02, 15.05, 15.08, and 15.11.

Christian Falcenberg

tax consultant



Simon Bruno

tax consultant



The perfect start for your business is a consultation with us. Arrange an appointment today:



All fields marked with * are mandatory and must be completed.