Who we typically advise in Berlin
- Employees at tech companies with RSUs, stock options or ESOP/VSOP participation.
- Freelancers on the Berlin Künstlersozialkasse route or with international clients.
- Startup founders deciding between freelancing, a UG and a GmbH.
- People who arrived mid-year and have to file a return for a part-year in Germany.
Equity compensation is the Berlin question
Most Berlin tax problems we see start with equity. RSUs are taxed as employment income at vesting, not at sale, and the payroll withholding rarely matches what you actually owe. Options under the newer start-up rules can defer taxation, but only if the conditions are met and documented.
If you moved to or from Germany while your shares were vesting, only part of the benefit is taxable here. Getting that split right is usually the single largest number in a Berlin tax return.
Freelancers and the Gewerbe question
Berlin's tax offices look closely at whether you are a freelancer (Freiberufler) or a trade business (Gewerbe). The classification changes whether you pay trade tax, whether you need a trade licence, and how your bookkeeping has to look. It is far cheaper to get this right at registration than to argue about it three years later.
How we work with Berlin clients
There is no Berlin office and no reason for one. Consultations happen by video call in English, documents move through an encrypted portal, and everything is filed electronically. Your local tax office stays whichever one is responsible for your registered address.
General information on German tax law, not advice on your individual case. What applies to you depends on your contract, your residence status and the treaty with your home country.