Dünkel & Köster Partnerschaft mbB, Steuerberater
Tax practice
Tax advisory partnership in Bochum for businesses, freelancers and private individuals, focusing on international tax law and customs.
- Freelancers
- SMEs
- Private individuals
- +6
Tax adviser directory · North Rhine-Westphalia
Mein MwSt-Rechner lists 27 tax practices and tax advisory firms in Bochum, last checked on 14 October 2026. Tax advisers based in Bochum belong to the Steuerberaterkammer Westfalen-Lippe. Bochum levies trade tax in 2026 at a multiplier (Hebesatz) of 495 %; freelancers do not pay trade tax.
1 firm in Bochum
Tax practice
Tax advisory partnership in Bochum for businesses, freelancers and private individuals, focusing on international tax law and customs.
In 2026, the City of Bochum levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 495% (source: DIHK Hebesatz survey 2026, as of 1 July 2026). Only commercial businesses pay trade tax, not freelancers under § 18 EStG. Sole proprietorships and partnerships receive a €24,500 allowance on trade income under § 11(1) GewStG. The Hebesatz is applied to the tax base of 3.5% of trade income after the allowance. Example for a sole proprietor in Bochum with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 495% = approx. €4,417.88 trade tax.
Under § 35 EStG, sole proprietors and partners can reduce their income tax by four times the trade tax base amount. At a Hebesatz of 495%, approx. €847.88 of the example remains as a real extra cost, provided the income tax on the commercial income is high enough. Corporations such as a GmbH get neither the allowance nor the credit.
Tax advisers based in Bochum belong to the Steuerberaterkammer Westfalen-Lippe. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer.
Key tax facts for Bochum, as of 2026
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 495 % multiplier = €4,417.88. Under § 35 EStG four times the tax base reduces income tax, leaving about €847.88 as an extra cost.
How many of the 27 firms in Bochum name each focus area on their website. Click one to filter the list.
Bochum applies a trade tax multiplier (Hebesatz) of 495 % in 2026. A sole proprietor with €50,000 trade income pays (€50,000 − €24,500 allowance) × 3.5 % × 495 % = €4,417.88. Under § 35 EStG four times the tax base is credited against income tax, so about €847.88 remains as an extra cost.
Tax advisers with their practice in Bochum are members of the Steuerberaterkammer Westfalen-Lippe. Under § 73(1) StBerG the responsible chamber is the one in whose district the adviser has their professional practice. Membership can be checked in the official register of the Federal Chamber of Tax Advisers.
This directory lists 27 tax practices and tax advisory firms in Bochum, each checked against the legal notice on its own website. It is a curated selection, not a complete list; the official register of the Federal Chamber of Tax Advisers contains every appointed tax adviser.
Yes. One firm in Bochum state on their own website that they also advise in English. Use the language filter above the list to show only these firms, then confirm the consultation language when you get in touch.
Fees are set nationwide by the Remuneration Ordinance (StBVV), so the same rules apply in Bochum as everywhere in Germany. The time fee is €16.50 to €41.00 per started quarter hour (§ 13 StBVV), and a consumer's first consultation costs at most €190.00 (§ 21 StBVV), plus VAT.
No. Freelancers with income from self-employment under § 18 EStG do not pay trade tax, in Bochum or anywhere else. Trade tax applies only to commercial businesses under § 2(1) GewStG, and sole proprietors and partnerships first deduct an allowance of €24,500 under § 11(1) GewStG.
Suggest a tax firm in Bochum. We check the details against the firm's legal notice before adding it. Firms that are already listed change their entry with the form on their profile page.