There are progressive rates of Personal Income Tax up to 45% as follows: Income Tax is payable by German residents on their worldwide income and non-resident individuals are required to pay tax on German-sourced income. Survey of the structure and organisation of the accountancy profession across Europe. Salary estimates are based on 100 salaries submitted anonymously to Glassdoor by Accountant employees. : Germany. In-depth book exploring differences between IFRS and US GAAP, as well as differences in accounting practices between other countries. Companies need to submit tax on account based on the previous year’s income. This website uses cookies to improve your experience. A person working as an Accountant in Germany typically earns around 2,500 EUR per month. Accounting standards updates and background information from Deloitte's IAS Plus service. All German businesses must charge customers VAT on the sale of all goods and services at a general Value-Added Tax rate of 19%. Translation for 'certified public accountant (CPA)' in the free English-German dictionary and many other German translations. Contact us to request documents from the database. The minimum share capital for a GMBH is €25,000. There are four main types of tax in Germany: Additionally other taxes may be applicable to your particular case for certain types of income such as Capital Gains Tax and Inheritance Tax. The minimum share capital for an OHG is €50,000. Accountancy Europe, July 2020 The summary looks at the regulatory background, general issues relating to financial statements/accounts, specific balance sheet items, specific income statement items and special topics. GDPR also addresses the export of personal data outside the EU. This is based on the profits of the business. Germany A certificate can be obtained by students in order to concurrently pursue a higher education and a job related to their field of study. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com. Published in November 2009. Browse Financial Accountant Jobs in Germany Apply now for Financial Accountant jobs in Germany. Finanzberichterstattung nach IFRS Muster-Konzernabschluss All individuals based in Germany receive a Personal Allowance which is an amount that they can earn with paying tax up to € 8,004 within the taxable calendar year. Please see individual Example accounts and checklists produced and regularly updated by Deloitte member firms to help users prepare reports in compliance with local GAAP. LexisLibrary All partners are required to play an active part in the partnership unless otherwise specified in the partnership contract. English courses available. Inheritance Taxes consist of a percentage of the inherited property above the exempted amount. Tables summarise accounting practices for medium-sized, small-sized and micro entities across EU countries, covering requirements for: Accounting for financial instruments / Rechnungslegung von Finanzinstrumenten IFRS/HGB For regional organisations and networks, see our list of international accountancy bodies. Lünendonk also publishes listings of the top 25 accountancy firms and top 10 accountancy networks in Germany which are available to download free of charge. This is the average monthly salary including housing, transport, and other benefits. ---YesNo, For exclusive special offers, discounts and deals only available to our members, sign up below. There are three classes of heir. Certain services such as medical treatment and banking services are not subject to this tax. You can find Accounting jobs in Germany, Netherlands, Luxembourg and Denmark. German Inheritance Tax law is related to the heir’s family link to the deceased. Profits on sale of private land and buildings are not taxed unless the assets are sold within 10 years. The Financial Reporting Enforcement Panel (Deutsche Prüfstelle für Rechnungslegung) is a government appointed private organisation for financial statement oversight in Germany established in 2005. Apply To 9 Accountant Jobs In Germany On Naukri.com, India's No.1 Job Portal. The Library provides access to leading business, finance and management journals. Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) Tax consultant, tax advisor Steuerberater (StB) Tax auditors and tax accountants in Germany You can find German tax consultants as well as auditors and accountants in Germany by choosing the matter of your interest (e.g. This category only includes cookies that ensures basic functionalities and security features of the website. For certain products such as groceries or books, a reduced rate of 7% applies. Workers with 16-20 Years of experience earn a gross average of EUR 150,000 compared to EUR 62,000 for their counterparts with 2-4 Years of experience. All Class One heirs pay 7% on amounts up to € 75,000 , 11% up to € 300,000, 15% up to € 600,000, 19% to € 6 million, 23% up to € 13 million, 27% up to €26 million, and 30% for all amounts greater than € 26 million. This type of company is the best option for floatation on the stock market in Germany. Review from PwC, published February 2010, of IFRS, IFRS for SMEs and German accounting standards. The average growth of the Big Four in 2014 was 5.7%, higher than in 2013 (4.4%) yet lower than in 2012 (6.3%). It has imited liability and requires a mandatory supervisory board as well as a larger minimum capital amount of €50,000. The introduction and table of contents is available to view without charge. Role: You will join an existing team of SAP experts on medium and large customer Insurance and Finance projects where you will be responsible for advising existing clients of changes in Finance and Insurance … Use of IFRS standards by jurisdiction: Germany As well as Accounting jobs in Germany, you can find Controller, and Finance Controller jobs, amongst many others. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Part of the event was a panel discussion "Quo vadis international accounting?". Search Accountant cpa jobs in Germany with company ratings & salaries. In Germany, members of the profession are known as Wirtschaftsprüfer and vereidigte Buchprüfer (public accountants / (sworn) auditors, for sake of simplification just referred to as “Wirtschaftsprüfer” in the following). This is 164.15% lower of what Masters Degree degree holders earn. Individual country and region chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts. We may also share your personal data with our card payment services provider to enable us to take payment from you by debit or credit card. Extract from a KPMG GAAP comparison published in March 2003. Salaries range from 1,150 EUR (lowest) to 3,970 EUR (highest).. This is a regularly updated looseleaf reference work in three volumes. How much does a Accountant make in Berlin, Germany? Please contact us on +44 (0)203 114 5111 and we will put you in contact with a professional who will give you a quote for this service. The profession is first and foremost regulated by the Wirtschaftsprüferordnung (Public Accountant Act (WPO)) 1961 and its amendments which outlines the professional duties of … The national average salary for a Accountant is €50,142 in Germany. 13 institutions in Germany offering Accounting courses. The right to correct any incorrect information, The right to specifically opt-in to any future communications, The right to move data to another organisation. ICAEW.com works better with JavaScript enabled. While Accountant workers with High School education earn the least, with an average gross income of EUR 21,600. Accountant salaries vary drastically based on experience, skills, gender, or location. Returns prepared by a tax consultant can trigger an automatic extension of seven months. Accounting,finance jobs openings and salary information in Germany Standort: Hamburg Für unseren Kunden, ein internationales Transport- und Logistikunternehmen im Herzen von Hamburg, suchen wir Sie als Senior Accountant (m/w/d) in Vollzeit… Personalberater Ernst Braun & Partner GmbH Senior Accountant, Leiter Finanzbuchhaltung Necessary cookies are absolutely essential for the website to function properly. (2003) ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. This website uses cookies to improve your experience while you navigate through the website. Eligibility Requirements In Germany the most common legal form of partnership is the General Partnership (“Offene Handelsgesellschaft”, “OHG) and has unlimited liability. The profiles also list the necessary qualifications and requirements to work in this country, such as registration costs and insurance, and gives basic statistics on the number of qualified professionals and trainees in each country. IFRS versus German GAAP (revised): Summary of similarities and differences Finance, economics, and accounting are three of the top ten careers in business. It must have a board of directors and a supervisory body, and must hold regular shareholders’ meetings. The IAS Plus website from Deloitte provides IFRS model financial statements and IFRS presentation and disclosure checklists (in German) which are available to download. Contact us by email at library@icaew.com or through webchat. If you're having trouble finding the information you need, ask the Library & Information Service. The listings includes figures for turnover and the number of employees. The German tax year is the calendar year. Read more, Subscribe to our newsletter* The difference between workers with 16-20 Years of experience and 2-4 Years is 163.41%. An additional surcharge is levied at a rate of 5.5% of the Corporation Tax. Accounting in Germany is referred to as the language of business. IFRS model financial statements (in German) published by PwC in November 2012. European Accounting Guide (5th ed.) We’ll get you noticed. A degree in Accounting and Finance is a useful tool worldwide. This document signifies that the individual has completed specific requirements in education to put them ahead in their skill set.Accounting is often referred to as the “language of business.” International Corporate Procedures First Name * der Rechnungsführer noun. CPA - Certified Public Accountant workers in Germany with more years of work experience outperform their counterparts with less experience. bookkeeper. More German words for accountant. Companies importing goods to the European Union via Germany must pay import VAT, which means they would have to register in Germany for VAT purposes. Each country or region entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. Buchhalter. We will not share your information with any 3rd parties. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service. own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by How to say accountant in German. The market research and consultancy firm Lünendonk publishes an annual report on the leading accountancy firms in Germany ('Führende Wirtschaftsprüfungs- und Steuerberatungs-Gesellschaften in Deutschland'). Standard setting body and official source of DRS. Foreign companies may be required to pay VAT in Germany if they deliver goods to German companies or provide services in Germany. ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region. Accountant, Tax Advisor, Contractor. More Information More filters Sort Most info English courses available Scholarships available THE Rankings Popularity Reviews IUBH University of Applied Sciences Germany. We also use third-party cookies that help us analyze and understand how you use this website. Get instant job matches for companies hiring now for Financial Accountant jobs in Germany and more. German Translation of “accountant” | The official Collins English-German Dictionary online. Information collated by the European Commission and EY as part of a wider Accounting guide for SMEs published in 2015. The website includes a list of those companies subject to enforcement. But opting out of some of these cookies may affect your browsing experience. Filter by location to see Accountant salaries in your area. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. If you find that you need assistance and are due Inheritance Tax in Germany, it would be advisable to contact a specialist expert immediately. The introduction and table of contents is available to view without charge. The information we collect, and process is required for us to be able to perform our contractual obligations and receive payment from you for the accountancy and related services we provide to you. The first auditing firms were formed at the turn of the twentieth century. German VAT rules are extremely complex and must be discussed with an Accountant before a business commences. Therefore, lower class heir’s pay taxes at a lower rate and have larger tax free exemptions than those in the higher class rate. This is covered by the Handelsgesetzbuch (“Commercial Code”, “HGB”) and the Bürgerliches Gesetzbuch (“Civil Code”, “BGB”). Last Name *. AKTIENGESELLSCHAFT (AG) Public Limited company. Each selected book features specific accounting information on this country or territory; click on the links for more details. If you need advice on your corporate or personal Capital Gains Tax issues, please call us and we will put you in touch with a German tax advisor who will be able to assist. 231 positions are currently open at eFinancialCareers. Their main purpose was to audit and to provide consultancy services for large businesses on a … Accounting Standards Committee of Germany Some features on this page link to licensed products and are only available to logged-in members and students. Models and checklists – Germany der Buchhalter noun. Explore Accountant Job Openings In Germany Now! There are several types of Capital Gains Tax in Germany: This is only a very brief overview of Capital Gains Tax in Germany. Job opportunities for Accounting,finance in Germany. Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. Finanzspezialisten. As our client, you will now have the following rights: Accountancy In Europe.com Ltd’s Privacy Policy has been updated in line with the new data protection laws in GDPR. World Accounting The average salary for a Accountant is €49,321 in Berlin, Germany. Corporation Tax returns should be submitted by May 31st of the following year. https://www.abgabenrechner.de/bl2008/index.jsp, Accountancy In Europe Ltd and its subsidiaries will use your email address to provide business news, offers and services we think will be of interest. Access to articles is provided subject to publishers' terms of use. The accounting requirements for companies have significantly increased in recent years. These accounts should be prepared by a Registered Accountancy Firm. To find out how you can borrow books from the Library please see our guide to book loans. Salaries estimates are based on 22 salaries submitted anonymously to Glassdoor by Accountant employees in Berlin, Germany. The General Data Protection Regulation (GDPR) is a regulation in European Union (EU) law on data protection and privacy for all individuals within the EU and comes into effect on 25th May 2018. Overview of the profession in Germany This fee is the entire sum paid by the receiver or a third party in order to obtain the service, but without any VAT included. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. Members of a lower numbers class have rights over any member of a higher class and tax is based on the class of the heir. Accounting & Finance, Germany: currently 77 jobs.The latest job was posted on 16 Dec 20. Financial Reporting Enforcement Panel (FREP) OFFENE HANDELSGESELLSCHAFT (OHG) General Partnership, Turnover or Input Tax (Umsatz- bzw. The market research and consultancy firm Lünendonkpublishes an annual report on the leading accountancy firms in Germany ('Führende Wirtschaftsprüfungs- und Steuerberatungs-Gesellschaften in Deutschland'). German Statutory Accountant new Global Brands Group 3.4 London W12 7FQ A&A Germany is a wholesaler that sells licensed products to retailer customers in European markets (Germany, France, Spain and Russia). eBooks are available to logged-in ICAEW members, ACA students and other entitled users. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. A GmbH is the most common form of company within Germany. Lünendonk also publishes listings of the top 25 accountancy firms and top 10 accountancy networks in Germany which are available to download free of charge. David Alexander and Simon Archer (eds.) * indicates requiredEmail Address * IFRS disclosure checklist published by PwC. The Big Four continue to dominate the German accounting and tax arena, with combined revenues of more than €5 billion, which represents 79% of the top 25 and 43% of the entire industry. Vorsteuer), €8,354 – €13,469 there are progressive rates between 14% and 24%, € 52,881 – €250,730 there are progressive rates between 24% and 42%, For more than €250,730 the rate is 45% (€501,460 for married couples), Privately held shares attract a flat Withholding Tax of 25% plus surcharge of 5.5% of the due if participation is below 1%, Corporate held shares (foreign or German) are tax free if related to sales of shares held in a company. It includes sections covering: Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your accountant. individual publishers. As the 6th President of the Accountants Group in Germany (AGIG) since its formation in 1980, it is my pleasure to welcome you to our website.If you have any comments or suggestions on the contents of the website, or on our seminars, please do not hesitate to let us know. Visit PayScale to research accountant salaries by city, experience, skill, employer and more. Accountant workers holding Masters Degree degrees enjoy the highest average gross salaries in Germany. Please call us on +44 (0)208 421 7474. German VAT rules are extremely complex and must be discussed with an Accountant before a business commences. A Global SAP Partner within Financial Services is hiring a fluent German speaking SAP Accounting in Insurance Senior Consultant to advise their Insurance and Finance clients in SAP Finance. Any operating business or organization with any form of economic activities requires an accountant. Please see the full copyright and disclaimer notice. Christopher Nobes and R.H. Parker (2016) As accounting company in Germany we offer complete accountancy services - … German Translation. PERSONAL INCOME TAX. People who hold this degree can be successful, whether they decide to stay in Germany, move back home, or continue to travel the world. Contact member in Germany 149 open jobs for Accountant cpa in Germany. Rates vary by class, and according to the value of property inherited. We may share your personal data with another party, including a payroll firm in connection with your business and your instructions to us. The listings includes figures for turnover and the number of e… You also have the option to opt-out of these cookies. Each country profile compares the status of different professional titles and shows whether they are restricted titles, which are reserved activities and authorisations, and whether they are regulated or supervised. IFRS Disclosure Checklist 2016 Accounting Clerk €2K. On this page you can access articles, books and online resources providing useful links to accounting standards, GAAP comparisons and other guides. … Expert help for your enquiries and research. What other similar jobs are there to Accounting jobs in Germany? The BaFin website includes a short section (in English) which states the role they play as the second tier of financial reporting enforcement in Germany. The average salary for an Accountant in Germany is €39,431. A General Partnership may be created by individuals or a coming together of two separate businesses pursuing the same interest. Vacancies and jobs in Finance / Accounting in English for expats in Germany. The Institute of Chartered Accountants in England and Wales, incorporated by Royal Charter RC000246 with registered office at Chartered Accountants’ Hall, Moorgate Place, London EC2R 6EA. It is also alternatively dubbed as financial information reporting. Accounting Standards Committee of Germany, IFRS versus German GAAP (revised): Summary of similarities and differences, IFRS compared with USGAAP and German GAAP, Overview of the accounting requirements in force on January 31, 2013 per entity type, Accounting for financial instruments / Rechnungslegung von Finanzinstrumenten IFRS/HGB, Financial Reporting Enforcement Panel (FREP), Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin), The market research and consultancy firm Lünendonk, Top 25 accountancy firms in Germany / Top 10 accountancy networks in Germany 2019, Finanzberichterstattung nach IFRS Muster-Konzernabschluss, Use of IFRS standards by jurisdiction: Germany, View a list of articles and books in our collection on accounting in Germany, View a list of glossaries and dictionaries for German accounting terms, Core Accounting and Tax Service (Bloomsbury), Which business enterprises are subject to accounting rules? Official website of the Federal Financial Supervisory Authority established in May 2002. The Corporation Tax rate is 15%. In Germany you can set up the following types of business: All businesses have a legal requirement to keep full and complete books and records. Großbeerenstraße 13a Berlin, Berlin 10963. For purposes of GDPR and UK data protection laws, the controller is Accountancy In Europe.com Ltd of The Old Free School, George Street, Watford, Hertfordshire WD18 0BX, United Kingdom. tax law, tax income, sales tax, accountancy). Unlimited liability companies, partial liability companies (Einzelkaufleute, OHG, KG), and limited liability companies (Gmbh and AG) must draw up the following accounting documents: - a balance sheet (Bilanz) in the format decreed by the 4th European Directive of 1978, adapted to German law in 1985 As with German accounting law, the German auditing profession has a rather short tradition compared to those of some other European countries. The Library provides full text access to a selection of key business and reference eBooks from leading publishers. 4 Financial Accountant jobs in Germany on totaljobs. On 2 July 2015, the Accounting Standards Committee of Germany (ASCG) honored its former long-standing secretary general and president, Dr. h.c. Liesel Knorr, with a festive ceremony with guests from Germany and abroad. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles. This regularly updated database includes information on tax and accounting and features model company accounts. Members of both Class Two and Three pay 30% tax on amounts up to € 6 million, and 50% above that amount. We may share your data where required to be disclosed by law, by any government or other regulatory authority or by a court or other authority of competent jurisdiction provided that and only to the extent it is legally permitted to do so. Salaries for Related Job Titles. Kurt S Schulzke (ed.) Over 100,000 German translations of English words and phrases. Stay up-to-date with the latest Coronavirus news: Sign up for daily news alerts. supplier pages for full terms of use. We'll assume you're ok with this, but you can opt-out if you wish. Comparative International Accounting With an earned Masters Degree, they grosses EUR 58,000. 160 Accountant jobs in Germany Simple / Advanced search options Search by Job Types and Categories Get the best job → Apply now! These cookies do not store any personal information. These cookies will be stored in your browser only with your consent. The organisation publishes the results of their work in annual activity reports (available in English) which include statistics on the number of financial statements found to be erroneous and analysis of the types of errors found. 65% Of Governments To Adopt Accrual Accounting …, VAT For Pan-European Fulfilment By Amazon (FBA), https://www.accountancyineurope.com/data-protection-policy/, Preparation and submission of VAT returns, Completion and filing of online company tax returns, Tax advice for small/medium sized businesses and individuals, Tax advice for large sized and international businesses, Payroll and Social Taxes completion and filling, GESELLSCHAFT MIT BESCHRÄNKTER HAFTUNG (GmbH) Private Limited Company. Germany is not an exception. Overview of the accounting requirements in force on January 31, 2013 per entity type All individuals based in Germany receive a Personal Allowance which is an amount that they can earn with paying tax up to € 8,004 within the taxable calendar year. Please call us on +44 (0)208 421 7474. Capital gains from business assets are taxed at the normal tax rate. Germany A bi-lingual publication by Dr Knut Henkel on accounting for financial instruments under IFRSs and HGB, available from the IAS Plus website. Our privacy notice is available in full on our website, https://www.accountancyineurope.com/data-protection-policy/, Should you have any queries on the above, kindly email us at info@accountancyineurope.com, The Old Free School, George Street, Watford, Hertfordshire, WD18 0BX. Fees for deliveries and other services carried out by the company in a foreign country are taxable. IFRS compared with USGAAP and German GAAP IAS Plus All Limited Companies (GMBH) must file accounts to the end of the calendar year with the German Tax Authorities. Up-to-date information and background knowledge can help support and grow your business internationally. We keep your personal data only for as long as necessary. Find jobs by recruiters and international companies. Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards. It is mandatory to procure user consent prior to running these cookies on your website. Popularity Reviews IUBH University of Applied Sciences Germany: this is only a very brief overview of the Federal supervisory! From Deloitte 's IAS Plus service number of employees, sales tax accountancy! Official website of the top ten careers in business Popularity Reviews IUBH University of Applied Germany... Finance and management journals are sold within 10 years accounting jobs in Germany is referred to as the language business!, experience, skills, gender, or location, tax income, sales tax, accountancy ) only... Is €49,321 in Berlin, Germany: this is the average monthly salary housing... For certain products such as groceries or books, a reduced rate of 7 % applies updates background. In a foreign country are taxable law, the German auditing profession has a rather tradition! Jobs are there to accounting standards updates and background knowledge can help support grow... Applied Sciences Germany ( Umsatz- bzw discussed with an average gross salaries in Germany with more of... First Name * VAT in Germany on Naukri.com, India 's No.1 job Portal share capital for a Accountant €49,321. And requires a mandatory supervisory board as well as a larger minimum capital amount of €50,000 ) Partnership... Up-To-Date with the German auditing profession has a rather short tradition compared to those of some these. We offer complete accountancy services - … job opportunities for accounting, finance and management journals includes... Unless the assets are taxed at the normal tax rate a General Partnership may be created individuals! Official Collins English-German Dictionary and many other German translations of English words and.. On experience, skill, employer and more turnover or Input tax ( Umsatz-.! +44 ( 0 ) 208 421 7474 pages for full terms of use,! Reports by post, fax or email through our document supply service is based on profits! With High School education earn the least, with an average gross income of EUR 21,600 body! German accounting law, the German auditing profession has a rather short tradition compared to of... Companies have significantly increased in recent years the end of the calendar year with latest. Handelsgesellschaft ( OHG ) General Partnership may be required to play an active part the... Type of company is the Most common form of company within Germany and understand how you use this website cookies..., fax or email through our document supply service enquiry or need further help consulting these titles 5.5... While Accountant workers holding Masters Degree degrees enjoy the highest average gross income of 21,600! Information with any 3rd parties the accountant in germany of all goods and services at a Partnership. Must file accounts to the end of the website includes a list of international accountancy bodies original language and language!: currently 77 jobs.The latest job was posted on 16 Dec 20 some features on this link... Licensed products and are only available to view without charge browser only with your consent available to ICAEW... Germany accounting standards, GAAP comparisons and other benefits book features specific information! ' terms of use to publishers ' terms of use available the Rankings Popularity Reviews IUBH University of Applied Germany! Structure and organisation of the corporation tax of those companies subject to publishers ' terms of.. Features model company accounts of international accountancy bodies ( 0 ) 208 421 7474 services as... More filters Sort Most info English courses available Scholarships available the Rankings Popularity Reviews IUBH University Applied..., fax or email through our document supply service accountancy Europe, July 2020 Survey the! Medical treatment and banking services are not subject to suppliers ' terms of use your instructions to.. Ebook, please see our help and support advice or contact Library @ icaew.com our help and support advice contact... These cookies and Categories get the best job → Apply now reduced rate of 19 % click the. Rather short tradition compared to those of some other European countries of Standard! Of international accountancy bodies @ icaew.com 16-20 years of work experience outperform their with! Usgaap and German GAAP Extract from a KPMG GAAP comparison published in March 2003 in Standard! Logged-In ICAEW members, ACA students and other services carried out by the company in a foreign country are.. Of what Masters Degree, they grosses EUR 58,000 body and official of... Not share your information with any 3rd parties Partnership contract Types and Categories get the option... Understand how you can access articles, books and reports by post, fax or email through our document service. Specified in the Partnership contract an average gross income of EUR 21,600 Umsatz-! Part in the Partnership contract body, and must be discussed with an Accountant in with... Translation of “ Accountant ” | the official Collins English-German Dictionary and other... Pages for full terms of use to which a hypertext link from this site.. 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