Richtsatzsammlung für das Kalenderjahr 2021

The Federal Ministry of Finance has published uniform nationwide guideline rates for the assessment and estimation of turnover and profits for the calendar year 2021 as well as for the lump sums for gratuitous transfers of value for the calendar years 2021 and 2022. This brochure contains the official collection of reference rates in a clear and practical form. The reference rates are primarily a tool for the tax authorities to verify the turnover and profits of traders, especially in the context of a tax audit. They also serve as a point of reference for estimating income from business operations in the absence of other suitable documentation, for example, in the absence of or improper bookkeeping. The guideline rates were determined for the individual trade classes on the basis of the operating results of numerous audited companies. They are also of great practical use to support controlling and as a basis for comparison for the tax advisory professions.