Perfect Holding is a service offered by Prof. Jacobsen Steuerberatungsgesellschaft mbH, based in Berlin. Our established mid-sized tax advisory firm has been providing professional tax advice for more than two decades.

For the vast majority of our clients, our smallest fixed-price package—Lean (€950 plus VAT)—is the perfect fit. We also offer the Medium package (from €2,650 plus VAT) and the Advanced package (from €5,950 plus VAT). If none of our standard packages meets your holding company's specific requirements, we'll be happy to provide you with a customized quotation. Additional tax advisory services are billed at an hourly rate of €240 plus VAT, charged in precise 10-minute increments. For detailed information, please visit our Service Packages page.

No. Legally compliant document archiving is not included in our fixed-price packages. Upon request, we can provide DATEV's "Belege online" module for a small additional monthly fee (€5.07 per month, as of December 2025). This enables secure, audit-compliant storage of your documents without a customer-facing interface. If you would like direct access to your document archive, you can alternatively use DATEV's "Unternehmen online" module (€15.02 per month, as of December 2025).

Our standard service packages are generally not suitable if your holding company...

• has highly complex and/or English-language contracts
• has large or complex shareholder loans requiring extensive interest calculations
• uses currencies other than the euro
• has carried out operating business activities
• has more accounting transactions than included in the selected package
• has sold shareholdings
• has made significant profit distributions
• holds shares, ETFs, cryptocurrencies, or real estate assets

In these cases, we will be happy to provide you with a customized quotation for your annual financial statements.

To prepare your annual financial statements, we require your company's master data and legal information, including all relevant agreements and contracts, as well as details of the exact ownership structure throughout the financial year. We also need copies of all recurring invoices (e.g. Chamber of Industry and Commerce fees), all invoices relating to the financial year (e.g. notary and commercial register fees), and complete bank statements for all relevant accounts.

We will notify you of upcoming deadlines and important dates in good time and remind you if any documents are still missing. However, we cannot take over the role of your personal administrative assistant.

Investment income — such as distributions from shareholdings — is generally subject to withholding tax of 25% plus the solidarity surcharge. The paying entity (e.g. a subsidiary or operating company) automatically withholds and pays this tax before the amount is transferred to your holding company.
 
For corporations — such as German UGs or GmbHs operating as holding companies (i.e. solely holding shares in other companies) — this is often unnecessary: Investment income received by a GmbH from its shareholdings is largely tax-exempt under the requirements of Section 8b of the German Corporate Income Tax Act (KStG). Although any excess withholding tax paid can be credited against corporate income tax in the tax return, your liquidity remains tied up until then.
 
The exemption certificate pursuant to Section 44a (5) EStG solves this issue: You provide the certificate to the paying entity, and no withholding tax is deducted in the first place. The certificate is applied for at the competent tax office, is generally valid for three years, and must then be renewed.
 
For a fixed fee of €150, we advise you on whether the requirements are met and apply for the exemption certificate with the competent tax office on your behalf.