Ask a tax advisor on the topic of Profit and loss statement

mandatory tax office?

March 5, 2013 | 40,00 EUR | answered by StB Steffen Becker

I have a question: is it mandatory for my profit and loss statement to be prepared by a tax advisor? The accounting is done by a accounting assistance according to § 6 No. 3 and No. 4 StBerG. I ask because there was a sales tax audit and the tax official mentioned this. So far, we have been doing this statement ourselves. Best regards

StB Steffen Becker

Dear inquirer,

Thank you for your inquiry. I will answer this as part of an initial consultation based on the information provided. Missing or incorrect information can affect the legal outcome.

As a taxpayer with income from business activities, you are required to submit an income tax return - and consequently the income surplus calculation (EÜR) - (§ 25 EStG) and are therefore also entitled to prepare the income tax return including EÜR yourself. There is no obligation to have this prepared by a tax advisor. However, if you have the EÜR prepared by a third party, only persons listed in § 3 StBerG are authorized to do so:

"Authorized to provide professional assistance in tax matters are:

1. Tax advisors, tax agents, lawyers, established European lawyers, auditors and sworn auditors,
2. Partnership companies, whose partners are exclusively the persons listed in numbers 1 and 4,
3. Tax consultancy companies, law firms, auditing companies, and auditing companies."

I hope this information helps you further.

Sincerely,
Steffen Becker
Tax Advisor

stb-becker@arcor.de