Master List: Accountancy

updated on 7. November 2024 5 minutes reading time
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Want accounting and taxation in Germany explained to you in plain English? You’ve come to the right place! From tax optimisation strategies for your company to a primer in EOFY accounting, get your German business education here. All the articles have been categorised (see the contents below) and linked for ease of navigation.

We hope you find our articles about Rechnungswesen (accounting) in Germany useful!

What else can I learn?

We also have master lists for each section of the blog. We hope you find it useful!

 

Contents

 

Accounting regulations

Size classes according to the German Commercial Code (HGB)
What’s tax deductible for a self-employed person in Germany?
What is a BWA and how should my company use it?

Umsatzsteuer-ID: What entrepreneurs need to know about the VAT ID 
Kleinunternehmerregelung: What you need to know about the small business regulation
Rücklagen: Everything you need to know about forming reserves for the AG, UG & GmbH

Wirtschaftliche Abkürzungen: What do all those German accounting, financial & tax law acronyms mean?

Einzelunternehmen: Sole proprietorships

An overview of taxes for sole proprietorships (Einzelunternehmen)
EÜR: Everything you need to know about the Einnahmenüberschussrechnung
Steuern: How much in tax do you pay as a self-employed person in Germany?

 

EOFY accounting for corporations (Jahresabschluss)

Jahresabschluss: Creating the German equivalent of an annual financial statement
Jahresabschluss Checklist: How to manage your first annual accounts

EÜR accounting for unincorporated businesses

An overview of taxes for sole proprietorships (Einzelunternehmen)
EÜR: Everything you need to know about the Einnahmenüberschussrechnung

 

Holding companies

Optimising taxes with holding structures in Germany: How it works

 

Lohnabrechnung & Gehaltsabrechnung: Payroll

Lohnsteuer: Get to know all about wage tax in Germany
Gehaltsabrechnung: All the payslip abbreviations explained in plain English
Lohnabrechnung: How to read a German payslip

Lohnnebenkosten: What are the non-wage labour costs in Germany?
Verdienstbescheinigung & Lohnabrechnung: Everything you need to know about earnings statements & payslips in Germany

Steuern: Taxes

An overview of taxes for sole proprietorships (Einzelunternehmen)
EÜR: Everything you need to know about the Einnahmenüberschussrechnung
Lohnsteuer: Get to know all about wage tax in Germany

Optimising taxes with holding structures in Germany: How it works 
Steuern: How much in tax do you pay as a self-employed person in Germany?
What’s tax deductible for a self-employed person in Germany?

Company taxation in Germany: A breakdown of taxes by legal form
One-Stop-Shop (OSS): What you need to know
Vorsteuerabzug: The input tax deduction simply explained

Umsatzsteuer-ID: What entrepreneurs need to know about the VAT ID in Germany
Gewinnausschüttung & Besteuerung: Profit distribution and taxation of a GmbH
Umlage 1 & 2: What employers need to know about the continued payment levies in Germany

Kapitalertragsteuer: What you need to know about capital gains tax in Germany
Umsatzsteuer: Everything you need to know about VAT in Germany
Umsatzsteuer in Ratenzahlungen: Can VAT be paid in instalments in Germany?

 

Tax optimisation

Optimising taxes with holding structures in Germany: How it works
Steuern: How much in tax do you pay as a self-employed person in Germany?
What’s tax deductible for a self-employed person in Germany?

 

Corporations (UG, GmbH)

Accounting

Accounting for a UG: How to do it yourself
Bookkeeping for GmbHs in Germany: Do it yourself or get a tax adviser?
Double entry bookkeeping for entrepreneurs: An introduction

Creating a Jahresabschluss (the German equivalent of an annual financial statement): What you need to know
Jahresabschluss Checklist: How to manage your first annual accounts

Taxes

Lohnsteuer: Get to know all about wage tax in Germany
Optimising taxes with holding structures in Germany: How it works
Steuern: How much in tax do you pay as a self-employed person in Germany? 

What’s tax deductible for a self-employed person in Germany?
Gewinnausschüttung & Besteuerung: Profit distribution and taxation of a GmbH

 Size classes

Size classes according to the German Commercial Code (HGB): Rights and obligations for limited liability companies

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