Resources
Forms, deadlines, plain answers.
Documents to download, full answers to the questions that keep coming back, and deep dives into subjects that turn up regularly in day-to-day work in Germany.
Help yourself
A lot moves faster when you have it to hand.
Anyone running a business in Germany needs the same things over and over: a personnel questionnaire for the next hire, the current chart of accounts, a dependable answer to a question the Finanzamt has just asked.
This page brings exactly that together — documents to download, a detailed set of questions and answers and deep dives into single topics that cannot be dealt with in three sentences. All freely available, with no form and no sign-up.
What is here is meant to last: forms, procedures, recurring questions. Anything dated — new legislation, ministry circulars, court decisions — is under News.
Downloads
Forms and charts of accounts.
Freely available, with no form. Every file states its format and size before you click.
Personnel questionnaires
- New employee Master data for the first registration for payroll and for social security. Word 39 KB Excel 398 KB
- Apprentices For apprenticeship contracts — with the details that differ. Word 41 KB Excel 395 KB
- Mini-job Marginal employment: the details needed for the filing with the Minijob-Zentrale. Word 42 KB Excel 394 KB
- Immediate notification For sectors subject to immediate notification — to be filed before the first working day. Word 37 KB
- Change of working hours / end of apprenticeship Where the hours change or an apprenticeship comes to an end. Word 32 KB
- Termination The details needed for the deregistration and the final payroll run. Word 51 KB
- Absences Sickness, holiday, unpaid leave — collected for the payroll run. Word 37 KB
Charts of accounts
- DATEV SKR03 Arranged along the flow of business — in practice the more common chart for smaller entities. PDF 443 KB
- DATEV SKR04 Arranged along the structure of the annual accounts — it follows the HGB balance sheet and makes group reporting easier. PDF 452 KB
Briefing notes
- Statutory accident insurance Why it runs separately from the payroll, who files and who pays — on a single page. PDF 53 KB
No document matches this selection. Is one missing? Write to us.
Topic hub
Single questions, taken apart properly.
Deep dives into subjects that cannot be dealt with in three sentences — and that stay put instead of ageing. Anything dated is under News.
Digital Tax · Germany
E-invoicing: the questions that come up in practice
Everyone has had to be able to receive since 1 January 2025 — issuing starts in 2027 or 2028. What that means for your incoming invoices, your formats and your archiving, with the deadlines, the exceptions and the sources.
Read the guideFrequently asked
Asked, and answered at length.
Questions about working with us. Technical questions sit where they belong — with the service they concern.
How does taking on a new client work?
After an initial conversation we record the relevant company data, review the existing structures and put together an individual plan covering payroll, tax and social security. The processes are then implemented.
If you already have an adviser: changing is more straightforward than most people assume — we request the records from the outgoing adviser. The full sequence is set out under changing advisers.
Can you take over in the middle of the year?
Yes. You do not have to wait until the year end. The usual cut is at the end of a month or a quarter, so that the preliminary VAT return and the payroll stay cleanly separated.
What mainly determines the timing is the handover of data: the outgoing adviser releases the records — they are obliged to under § 66 StBerG — and the bookkeeping balances move from firm to firm as a data transfer. Once they are complete, the running bookkeeping can be continued without a break.
The sequence in seven steps is set out under changing advisers.
How do we get a proposal?
Through the initial consultation. It is free, takes thirty minutes and serves to gauge the scope of the work and the effort involved.
You then receive an individual proposal based on exactly those two things — the scope of the areas you want to hand over, and the effort they involve.
You can arrange a conversation on the contact page.
Do you need a power of attorney — and how do assessment notices reach us?
To act for you before the Finanzamt we need a power of attorney. Under § 80a AO it is transmitted electronically through the register kept by the Bundessteuerberaterkammer, the federal chamber of tax advisers; a paper power of attorney is as a rule no longer required.
After that you do not have to keep track of notices and deadlines — we do. Where we hold the authority, assessment notices come to us directly. We check them, keep the appeal deadline in view and come back to you when something needs to be done.
Where the business is based abroad this is more than a convenience. Notices can be made available for electronic retrieval under § 122a AO instead of being sent by post — and under § 122a Abs. 4 AO they count as served on the fourth day after they are made available. The deadline therefore starts to run whether or not anyone has opened the notice. With us holding the authority, it starts where the notice is also dealt with.
That leaves aside the separate question of an address in Germany that accepts formal service — see registered office.
Do you work alongside our existing adviser abroad?
Yes. In many engagements the adviser abroad looks after the parent company and we look after the German entity.
The interfaces are usually the same ones: reconciling the intercompany balances, the bridge from the German accounts to the group standard, and the transfer pricing documentation, whose group part comes from there and whose German part comes from us.
Because we are active in Germany and in France, we can put the German requirements in a form that arrives at head office without a round of translation.
Which languages are spoken at FRADECO?
We advise in German, French and English. Advice, bookkeeping and the annual accounts are all available in the three languages — as is the correspondence with the Finanzamt and the exchange with your head office.
How is data security handled on cross-border engagements?
All data is processed in line with the GDPR and held on secure European servers. Sensitive information is transmitted only in encrypted form over protected channels.
On top of that comes the professional duty of confidentiality to which tax advisers are subject — it goes further than data protection law and applies without limit in time.
Question not here?
Then put it to us.
This section grows out of what clients actually ask. If your question is missing — or a form you need regularly — drop us a line.
- FRADECO GmbH · Bonn
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Simrockstr. 92 · 53619 Rheinbreitbach
+49 2224 123 14 83 - FRADECO SAS · Paris
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50, Rue Chapon · 75003 Paris
+33 1 40 09 13 77