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Licensed Steuerberater services for foreign-owned GmbH, UG, AG, and branches. DATEV bookkeeping, ELSTER filings, HGB Jahresabschluss, Körperschaftsteuer, Gewerbesteuer, payroll — all client communication in English.
A German accountant for a GmbH is not a bookkeeper — it is a licensed Steuerberater admitted by the Steuerberaterkammer who files your tax returns, prepares your Jahresabschluss, and transmits your e-Bilanz via ELSTER. German law (StBerG §§3–4) reserves all paid tax advice work for Steuerberater, Wirtschaftsprüfer, and Rechtsanwälte only. A US CPA, UK ACCA, or Indian CA cannot sign your German tax returns. Of approximately 98,000 licensed Steuerberater in Germany, a small minority practice at native English level — Goldblum's English-only delivery is a material differentiator.
Step by step, handled for you.
Onboarding
We take over your accounting from day one — or clean up historical records. DATEV Unternehmen Online (DUO) portal set up in week 1 for document upload, bank feed, and payroll access.
Monthly Bookkeeping
Transaction classification, invoice processing, bank reconciliation per HGB (GoBD-compliant digital record-keeping). DATEV SKR03 or SKR04 chart of accounts.
VAT Returns
Monthly/quarterly Umsatzsteuervoranmeldung (UStVA) filed via ELSTER by the 10th of the following month. Annual VAT return reconciliation (Umsatzsteuererklärung) by 31 July.
Annual Accounts
Jahresabschluss (Bilanz + GuV + Anhang) prepared per HGB. e-Bilanz submitted via ELSTER (AO §5b). Bundesanzeiger publication handled — mandatory for all GmbHs and AGs (HGB §325).
Tax Returns
Körperschaftsteuererklärung, Gewerbesteuererklärung, and personal Einkommensteuererklärung prepared and filed. We handle all Finanzamt queries and appeals.
Payroll
Lohnbuchhaltung — payslips, Lohnsteueranmeldung (monthly), social contribution filings to Krankenkasse, Rentenversicherung, Arbeitslosenversicherung, Berufsgenossenschaft.
Company Size Classes and Mandatory Audit — HGB §267
German law divides companies into four size classes. Mandatory audit kicks in at medium size. A company changes class only if it crosses two of three criteria for two consecutive financial years.
All AGs — regardless of size — face mandatory annual audit by a Wirtschaftsprüfer under HGB §316. For small GmbHs, audit is voluntary. Crossing the medium threshold requires engaging a Wirtschaftsprüfer — budget €8,000–€20,000 for the first engagement.
| Size Class | Total Assets | Annual Revenue | Employees | Audit Required? |
|---|---|---|---|---|
| Kleinstkapitalgesellschaft (§267a) | ≤ €450,000 | ≤ €900,000 | ≤ 10 | No |
| Kleine Kapitalgesellschaft | ≤ €7,500,000 | ≤ €15,000,000 | ≤ 50 | No |
| Mittelgroße Kapitalgesellschaft | ≤ €25,000,000 | ≤ €50,000,000 | ≤ 250 | YES — HGB §316 |
| Große Kapitalgesellschaft | > €25,000,000 | > €50,000,000 | > 250 | YES — HGB §316 |
Bundesanzeiger Publication Obligations
All GmbHs and AGs must file their Jahresabschluss with the Bundesanzeiger (Federal Gazette). Failure triggers enforcement by the Bundesamt für Justiz with Ordnungsgeld fines starting at €2,500. Goldblum handles Bundesanzeiger submission as part of the annual accounts engagement.
- →Medium and large companies: publish full financial statements (Anhang + Lagebericht) within 12 months of fiscal year end (HGB §325)
- →Small companies: hinterlegen (deposit for public access) with reduced disclosure at Unternehmensregister
- →Kleinstkapitalgesellschaft: minimal disclosure — balance sheet only, no P&L required (protects revenue data)
- →All AGs: always publish full accounts regardless of size — no small-company exemption (HGB §325)
Key Tax Deadlines for German Companies
| Filing | Deadline | Notes |
|---|---|---|
| Monthly UStVA (VAT return) | 10th of following month | With ELSTER — automatic Dauerfristverlängerung available |
| Lohnsteueranmeldung (payroll tax) | 10th of following month | Monthly for most employers |
| Annual VAT return | 31 July of following year | Extended to Feb if Steuerberater mandated |
| Körperschaftsteuererklärung | 31 July of following year | Extended to Feb if Steuerberater mandated |
| Gewerbesteuererklärung | 31 July of following year | Same extensions apply |
| Jahresabschluss + e-Bilanz | Within 12 months of fiscal year end | Bundesanzeiger publication required |
German Accounting & Filing — Essential Dates
31 Dec
Standard financial year end
Deviating year end requires Finanzamt approval
31 Jul
Corporate tax return deadline
Extendable to 28 Feb via tax advisor (Steuerberater)
Monthly
VAT advance returns
Or quarterly if prior-year VAT liability < €7,500
12 mo
Annual accounts filing deadline
Bundesanzeiger submission for GmbH and AG
Common questions.
Can a US CPA or UK accountant file my German tax returns?
No. StBerG §§3–4 reserves all paid German tax advice work for licensed German professionals — Steuerberater, Wirtschaftsprüfer, Rechtsanwälte. A US CPA or UK ACCA cannot prepare or sign a German Körperschaftsteuererklärung regardless of their international qualifications.
Do German companies have to publish annual accounts?
Yes. GmbH and AG companies must publish their Jahresabschluss in the Bundesanzeiger (HGB §325). Small GmbHs file a condensed balance sheet; medium and large companies publish full accounts including P&L. Failure attracts automatic fines from the Bundesamt für Justiz.
What accounting standard applies in Germany?
German GAAP (HGB — Handelsgesetzbuch) applies to all standalone German company accounts. IFRS applies only to listed groups preparing consolidated accounts under HGB §315e. German GAAP is more conservative than US GAAP — no fair-value adjustments, stricter impairment rules.
What are the German VAT filing deadlines?
Monthly filers: 10th of the following month. Quarterly filers: 10th of the month after quarter end. Annual VAT return: 31 July of the following year (extended to late February with a Steuerberater mandate). Permanent extension (Dauerfristverlängerung) available on application.
What is DATEV?
DATEV eG is the bookkeeping cooperative used by approximately 80% of German tax-advised SMEs. It is not a retail SaaS product — access is only through a DATEV member (your Steuerberater). Goldblum operates on DATEV; founders receive access via DATEV Unternehmen Online (DUO) for document upload, bank feeds, and payroll.
Can you take over from our existing Steuerberater?
Yes. We handle the complete handover — requesting historical files from the previous Steuerberater (who is legally obliged to transfer them), migrating data into DATEV, and ensuring continuity of all filing deadlines.
What is the GoBD and how does it affect how I store business documents?
GoBD (BMF letter on digital bookkeeping) requires all digital accounting records to be retained for 10 years in an unalterable, machine-readable format. Scanned paper invoices replace originals only if the scanning process is documented in a Verfahrensdokumentation. Accounting software must be GoBD-certified — DATEV is fully compliant. Non-compliant record-keeping entitles the Finanzamt to estimate taxable income.
What is the difference between a Steuerberater and a Wirtschaftsprüfer in Germany?
A Steuerberater (tax adviser) handles tax returns, bookkeeping, payroll, and tax planning — the core advisory role for most GmbHs. A Wirtschaftsprüfer (auditor/CPA) conducts statutory audits (Jahresabschlussprüfung) required only for large and medium-sized companies. Many WP firms also hold Steuerberater licences. Goldblum und Partner operates as both, providing audit-quality standards for clients needing full-service accounting.
When is a German GmbH required to have a statutory audit?
A statutory audit (Pflichtprüfung) is required for medium and large GmbHs — those exceeding two of three thresholds: total assets >€7.5M, revenue >€15M, >50 employees (medium); >€20M assets, >€40M revenue, >250 employees (large). Small GmbHs are not required to be audited but may choose a voluntary audit for banking or investor purposes.
What are the penalties for late German tax filings?
The Finanzamt can impose: (1) Verspätungszuschlag (late filing surcharge) — 0.25% of assessed tax per month late, minimum €25, maximum 25% of tax or €25,000; (2) Nachzahlungszinsen (late payment interest) at 1.8% per year from 15 months after the fiscal year end (Zinslauf); (3) for wilful non-filing, criminal prosecution under §370 AO is possible. A Steuerberater mandate grants automatic filing deadline extensions — typically 7–8 months beyond the standard 31 July deadline.
Compliant accounting, handled for you.
From monthly bookkeeping to annual Jahresabschluss. German Steuerberater services delivered entirely in English.
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