Praxiskommentar Steuerberatervergütungsverordnung

The new Ordinance on the Remuneration of Tax Consultants (StBVV) came into force on 1 July 2020 as part of the "5th Ordinance on the Amendment of Tax Ordinances". With the resolution of the Bundestag of 5 June 2020, the amendment of the Tax Advisor Remuneration Ordinance was passed, whereby the alignment with the remuneration law of lawyers means a clear progress and the future appropriate remuneration of the services of tax advisors creates a central improvement for the profession. The commentary on the Tax Advisor Remuneration Ordinance (StBVV) contains the associated changes as well as the texts and tables adapted to the current legal status. It has been revised in its entirety, taking into account and classifying the new legal situation, and contains the current case law of the last few years and months - including practical examples and samples. This concerns, for example, the abolition of the minimum fee, adjustments to fee agreements and flat-rate remuneration as well as fee refunds in connection with incorrect invoicing and electronic invoicing. Among other things, the presentation of the most common billing situations has been expanded to include typical billing errors made by practitioners. Always up to date online The particular strength of the commentary is that current changes are promptly incorporated into the online version. This applies, for example, to current decisions of the higher regional courts and district courts on fee law as well as planned changes to the StBVV, e.g. by the BStBK and the BMF. A change tracking function ensures the traceability of the changes made. In addition, the online version is linked to appropriate and extensive content in the NWB database. Table of contents: A. Tax Advisor Remuneration Ordinance (StBVV) B. Practical-legal section C. Commentary on the Tax Consultant Remuneration Ordinance D. Amount in dispute E. Tables on the Ordinance on the Remuneration of Tax Consultants F. Calculation programmes G. Frequent accounting facts and errors H. Commentary on the Lawyers' Remuneration Act (RVG) I. Remuneration schedule to the Lawyers' Remuneration Act with explanations J. Fee table to § 13 RVG K. Further provisions.