| Offer / Proposal / Example |
Dear Mrs. XXX and Mr. XXX,

For our services to render we estimate the following monthly respectively yearly fees 2000 without V.A.T.:

A. Monthly Expenses (Example)

1. Wages / Payrolls
About 15 payrolls x € 12,50

2. Current Bookkeeping And Monthly Turnover-tax Return
2 hours, average for the first two months, each month per hour € 65,00 Installation of the bookkeeping one month € 130,00

3. Current Services, Inquiries, Questions etc.
e.g. 1 hour à € 65,00 (tax assistant)
e.g. 1 hour à € 90,00 (tax advisor)
e.g. 1 hour à € 125,00 (partner / auditor)

Monthly Fees (without VAT)
The monthly fees are valid until --- 2000. Then we know how much time we have to spend per month so that we might get to another calculation.

B. Yearly Expenses:

Year-end closing balance sheet according to commercial and tax law First year

Tax returns (corporation income tax, trade tax and turnover-tax)

Register of fixed assets

Yearly Fees 2000 (without VAT)

C. Special Inquiries and Special Advice

To be paid by time spent depending on the fee per hour according to time sheets.










187,50






130,00






65,00


382,50










1.000,00


1.000,00

200,00

2.200,00

All services are subject to the General Conditions of Assignment for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften dated 1st January 1999 (please find enclosed).

If you have any questions, please don't hesitate to contact us.

Yours sincerely,

Basten
Wirtschaftsprüfer
Steuerberater