Private childminder
August 4, 2011 | 30,00 EUR | answered by Michael Herrmann
I am 28 years old, studied psychology, and have been working as a childcare provider since the beginning of this year. Specifically, this means that I take care of several children (not at the same time) in the parents' home and charge a flat rate per hour. For this, I have registered as self-employed with the tax office.
First question: How do I now pay my taxes? Because of the small business regulation § 19 UStG, I do not charge VAT. I would prefer to personally speak with a tax advisor, but I do not want to spend a fortune on it. Second question: Where and how can I find a tax advisor in Frankfurt am Main who could help me?
Thank you!
Best regards
Dear inquirer,
First of all, thank you very much for your inquiry, which I would be happy to answer based on the information provided and in the context of your initial consultation. The response will be based on the facts presented. Missing or incorrect information regarding the actual circumstances can affect the legal outcome.
You have already taken the first step of registering your activity with the tax office. This registration is a prerequisite for a functioning taxation process. The tax office will send you the tax registration form. You must fill this out and return it. Subsequently, you will be assigned a tax number.
The tax registration form will inquire about income tax/trade tax, value-added tax, and wage tax.
As a small business owner, the issue of value-added tax does not apply to you. Wage and trade tax are also not applicable to you, as you do not operate a trade and do not have any employees. Therefore, only income tax remains. In this regard, the expected income (profit from the activity) will be asked for, and advance payments may be determined. These payments are to be made quarterly. You can either authorize the tax office for direct debit or make the payments yourself by the due dates.
Please note that in the case of income tax, payments are never demanded without a clear tax assessment. This assessment will specify the tax amount and the due date, as well as the bank details.
Regarding your second question about a tax advisor in Frankfurt, I can only provide a general answer. Tax advice is primarily a matter of trust. As a small business owner, you should choose a smaller office, as you may not receive as much attention in larger firms. Look at a few colleagues in your area. The cheapest option is not necessarily the best. Ultimately, the chemistry has to be right. You will only find out by comparing a few colleagues. In general, tax advisors should charge their fees uniformly according to the fee regulations, so significant differences are not to be expected. If you can describe the required service as precisely as possible, an approximate price range can be provided.
I hope that with this information, I have provided you with a sufficient overview of the situation within the scope of your inquiry and this initial consultation.
Best regards,
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax Advisor
