<?xml version='1.0' encoding='UTF-8'?>
<?xml-stylesheet type="text/xsl" href="https://norm.gekko.de/jur2norm_html.xsl"?>
<jur id="bfc4ec4b" lastmod="2026-09-21T18:43:29+00:00" source-url="https://www.gesetze-im-internet.de/stbgebv/xml.zip" source-checked-at="2026-11-11T03:02:26+00:00" source-sha256="bcc645930e22ff63ac32c695186056c37871d7b744bcece4a40401070a08ebab" source-last-modified="Wed, 06 May 2026 15:49:33 GMT">
  <header short="StBGebV" amtabk="StBVV" norm="stbgebv" title="Steuerberatervergütungsverordnung">
    <long>Vergütungsverordnung für Steuerberater, Steuerbevollmächtigte und Berufsausübungsgesellschaften</long>
    <changes>
      <change type="Stand">Zuletzt geändert durch <a>Art. 5</a> V v. <time datetime="2025-12-19">19.12.2025</time> I Nr. 372</change>
    </changes>
  </header>
  <nav>
    <prev id="a97bb330" bez="Anlage 3" target="anlage_3" title="Tabelle C(Buchführungstabelle)"/>
    <index id="bfc4ec4b" bez="Anlage 4" target="anlage_4" title="Tabelle D"/>
  </nav>
  <scope/>
  <main title="Tabelle D">
    <p>(Fundstelle: BGBl. 2025 Nr. 105, S. 10 - 14)</p>
    <br/>
    <br/>
    <title-block>Teil a<br/>(Landwirtschaftliche Tabelle – Betriebsfläche)</title-block>
    <br/>
    <br/>
    <table>
      <thead>
        <tr>
          <th>Betriebsfläche bis … Hektar</th>
          <th>Volle Gebühr (<sup>10</sup>/<sub>10</sub>) Euro</th>
        </tr>
      </thead>
      <tbody>
        <tr>
          <td>   40</td>
          <td>  369</td>
        </tr>
        <tr>
          <td>   45</td>
          <td>  395</td>
        </tr>
        <tr>
          <td>   50</td>
          <td>  420</td>
        </tr>
        <tr>
          <td>  55</td>
          <td>  444</td>
        </tr>
        <tr>
          <td>   60</td>
          <td>  467</td>
        </tr>
        <tr>
          <td>   65</td>
          <td>  489</td>
        </tr>
        <tr>
          <td>  70</td>
          <td>  508</td>
        </tr>
        <tr>
          <td>   75</td>
          <td>  527</td>
        </tr>
        <tr>
          <td>   80</td>
          <td>  545</td>
        </tr>
        <tr>
          <td>   85</td>
          <td>  562</td>
        </tr>
        <tr>
          <td>   90</td>
          <td>  576</td>
        </tr>
        <tr>
          <td>   95</td>
          <td>  589</td>
        </tr>
        <tr>
          <td>  100</td>
          <td>  601</td>
        </tr>
        <tr>
          <td>  110</td>
          <td>  631</td>
        </tr>
        <tr>
          <td>  120</td>
          <td>  659</td>
        </tr>
        <tr>
          <td>  130</td>
          <td>  687</td>
        </tr>
        <tr>
          <td>  140</td>
          <td>  714</td>
        </tr>
        <tr>
          <td>  150</td>
          <td>  742</td>
        </tr>
        <tr>
          <td>  160</td>
          <td>  769</td>
        </tr>
        <tr>
          <td>  170</td>
          <td>  793</td>
        </tr>
        <tr>
          <td>  180</td>
          <td>  818</td>
        </tr>
        <tr>
          <td>  190</td>
          <td>  842</td>
        </tr>
        <tr>
          <td>  200</td>
          <td>  865</td>
        </tr>
        <tr>
          <td>  210</td>
          <td>  888</td>
        </tr>
        <tr>
          <td>  220</td>
          <td>  911</td>
        </tr>
        <tr>
          <td>  230</td>
          <td>  932</td>
        </tr>
        <tr>
          <td>  240</td>
          <td>  952</td>
        </tr>
        <tr>
          <td>  250</td>
          <td>  972</td>
        </tr>
        <tr>
          <td>  260</td>
          <td>  992</td>
        </tr>
        <tr>
          <td>  270</td>
          <td>1 011</td>
        </tr>
        <tr>
          <td>  280</td>
          <td>1 028</td>
        </tr>
        <tr>
          <td>  290</td>
          <td>1 046</td>
        </tr>
        <tr>
          <td>  300</td>
          <td>1 062</td>
        </tr>
        <tr>
          <td>  320</td>
          <td>1 097</td>
        </tr>
        <tr>
          <td>  340</td>
          <td>1 131</td>
        </tr>
        <tr>
          <td>  360</td>
          <td>1 166</td>
        </tr>
        <tr>
          <td>  380</td>
          <td>1 198</td>
        </tr>
        <tr>
          <td>  400</td>
          <td>1 229</td>
        </tr>
        <tr>
          <td>  420</td>
          <td>1 262</td>
        </tr>
        <tr>
          <td>  440</td>
          <td>1 293</td>
        </tr>
        <tr>
          <td>  460</td>
          <td>1 323</td>
        </tr>
        <tr>
          <td>  480</td>
          <td>1 352</td>
        </tr>
        <tr>
          <td>  500</td>
          <td>1 379</td>
        </tr>
        <tr>
          <td>  520</td>
          <td>1 409</td>
        </tr>
        <tr>
          <td>  540</td>
          <td>1 436</td>
        </tr>
        <tr>
          <td>  560</td>
          <td>1 463</td>
        </tr>
        <tr>
          <td>  580</td>
          <td>1 488</td>
        </tr>
        <tr>
          <td>  600</td>
          <td>1 515</td>
        </tr>
        <tr>
          <td>  620</td>
          <td>1 540</td>
        </tr>
        <tr>
          <td>  640</td>
          <td>1 564</td>
        </tr>
        <tr>
          <td>  660</td>
          <td>1 587</td>
        </tr>
        <tr>
          <td>  680</td>
          <td>1 610</td>
        </tr>
        <tr>
          <td>  700</td>
          <td>1 630</td>
        </tr>
        <tr>
          <td>  750</td>
          <td>1 681</td>
        </tr>
        <tr>
          <td>  800</td>
          <td>1 726</td>
        </tr>
        <tr>
          <td>  850</td>
          <td>1 764</td>
        </tr>
        <tr>
          <td>  900</td>
          <td>1 797</td>
        </tr>
        <tr>
          <td>  950</td>
          <td>1 822</td>
        </tr>
        <tr>
          <td>1 000</td>
          <td>1 843</td>
        </tr>
        <tr>
          <td> 2 000 je ha</td>
          <td>1,69 mehr</td>
        </tr>
        <tr>
          <td> 3 000 je ha</td>
          <td>1,53 mehr</td>
        </tr>
        <tr>
          <td> 4 000 je ha</td>
          <td>1,38 mehr</td>
        </tr>
        <tr>
          <td> 5 000 je ha</td>
          <td>1,22 mehr</td>
        </tr>
        <tr>
          <td> 6 000 je ha</td>
          <td>1,07 mehr</td>
        </tr>
        <tr>
          <td> 7 000 je ha</td>
          <td>0,92 mehr</td>
        </tr>
        <tr>
          <td> 8 000 je ha</td>
          <td>0,76 mehr</td>
        </tr>
        <tr>
          <td> 9 000 je ha</td>
          <td>0,60 mehr</td>
        </tr>
        <tr>
          <td>10 000 je ha</td>
          <td>0,46 mehr</td>
        </tr>
        <tr>
          <td>11 000 je ha</td>
          <td>0,30 mehr</td>
        </tr>
        <tr>
          <td>12 000 je ha</td>
          <td>0,16 mehr</td>
        </tr>
        <tr>
          <td>ab 12 000 je ha</td>
          <td>0,16 mehr</td>
        </tr>
      </tbody>
    </table>
    <br/>
    <br/>
    <title-block>Teil b<br/>(Landwirtschaftliche Tabelle – Jahresumsatz)</title-block>
    <br/>
    <br/>
    <table>
      <thead>
        <tr>
          <th>Jahresumsatz im Sinne von<br/> <a>§ 39 Absatz 5</a> bis … Euro</th>
          <th>Volle Gebühr (<sup>10</sup>/<sub>10</sub>) Euro</th>
        </tr>
      </thead>
      <tbody>
        <tr>
          <td> 40 000</td>
          <td>  384</td>
        </tr>
        <tr>
          <td> 42 500</td>
          <td>  403</td>
        </tr>
        <tr>
          <td> 45 000</td>
          <td>  422</td>
        </tr>
        <tr>
          <td> 47 500</td>
          <td>  442</td>
        </tr>
        <tr>
          <td> 50 000</td>
          <td>  459</td>
        </tr>
        <tr>
          <td> 55 000</td>
          <td>  497</td>
        </tr>
        <tr>
          <td> 60 000</td>
          <td>  533</td>
        </tr>
        <tr>
          <td> 65 000</td>
          <td>  571</td>
        </tr>
        <tr>
          <td> 70 000</td>
          <td>  605</td>
        </tr>
        <tr>
          <td> 75 000</td>
          <td>  642</td>
        </tr>
        <tr>
          <td> 80 000</td>
          <td>  678</td>
        </tr>
        <tr>
          <td> 85 000</td>
          <td>  713</td>
        </tr>
        <tr>
          <td> 90 000</td>
          <td>  748</td>
        </tr>
        <tr>
          <td> 95 000</td>
          <td>  782</td>
        </tr>
        <tr>
          <td>100 000</td>
          <td>  817</td>
        </tr>
        <tr>
          <td>105 000</td>
          <td>  850</td>
        </tr>
        <tr>
          <td>110 000</td>
          <td>  883</td>
        </tr>
        <tr>
          <td>115 000</td>
          <td>  918</td>
        </tr>
        <tr>
          <td>120 000</td>
          <td>  951</td>
        </tr>
        <tr>
          <td>125 000</td>
          <td>  983</td>
        </tr>
        <tr>
          <td>130 000</td>
          <td>1 017</td>
        </tr>
        <tr>
          <td>135 000</td>
          <td>1 048</td>
        </tr>
        <tr>
          <td>140 000</td>
          <td>1 081</td>
        </tr>
        <tr>
          <td>145 000</td>
          <td>1 114</td>
        </tr>
        <tr>
          <td>150 000</td>
          <td>1 146</td>
        </tr>
        <tr>
          <td>155 000</td>
          <td>1 178</td>
        </tr>
        <tr>
          <td>160 000</td>
          <td>1 209</td>
        </tr>
        <tr>
          <td>165 000</td>
          <td>1 242</td>
        </tr>
        <tr>
          <td>170 000</td>
          <td>1 273</td>
        </tr>
        <tr>
          <td>175 000</td>
          <td>1 304</td>
        </tr>
        <tr>
          <td>180 000</td>
          <td>1 336</td>
        </tr>
        <tr>
          <td>185 000</td>
          <td>1 366</td>
        </tr>
        <tr>
          <td>190 000</td>
          <td>1 397</td>
        </tr>
        <tr>
          <td>195 000</td>
          <td>1 428</td>
        </tr>
        <tr>
          <td>200 000</td>
          <td>1 459</td>
        </tr>
        <tr>
          <td>205 000</td>
          <td>1 490</td>
        </tr>
        <tr>
          <td>210 000</td>
          <td>1 520</td>
        </tr>
        <tr>
          <td>215 000</td>
          <td>1 550</td>
        </tr>
        <tr>
          <td>220 000</td>
          <td>1 580</td>
        </tr>
        <tr>
          <td>225 000</td>
          <td>1 611</td>
        </tr>
        <tr>
          <td>230 000</td>
          <td>1 640</td>
        </tr>
        <tr>
          <td>235 000</td>
          <td>1 670</td>
        </tr>
        <tr>
          <td>240 000</td>
          <td>1 699</td>
        </tr>
        <tr>
          <td>245 000</td>
          <td>1 728</td>
        </tr>
        <tr>
          <td>250 000</td>
          <td>1 755</td>
        </tr>
        <tr>
          <td>255 000</td>
          <td>1 785</td>
        </tr>
        <tr>
          <td>260 000</td>
          <td>1 815</td>
        </tr>
        <tr>
          <td>265 000</td>
          <td>1 842</td>
        </tr>
        <tr>
          <td>270 000</td>
          <td>1 871</td>
        </tr>
        <tr>
          <td>275 000</td>
          <td>1 898</td>
        </tr>
        <tr>
          <td>280 000</td>
          <td>1 926</td>
        </tr>
        <tr>
          <td>285 000</td>
          <td>1 953</td>
        </tr>
        <tr>
          <td>290 000</td>
          <td>1 980</td>
        </tr>
        <tr>
          <td>295 000</td>
          <td>2 008</td>
        </tr>
        <tr>
          <td>300 000</td>
          <td>2 034</td>
        </tr>
        <tr>
          <td>305 000</td>
          <td>2 060</td>
        </tr>
        <tr>
          <td>310 000</td>
          <td>2 086</td>
        </tr>
        <tr>
          <td>315 000</td>
          <td>2 110</td>
        </tr>
        <tr>
          <td>320 000</td>
          <td>2 136</td>
        </tr>
        <tr>
          <td>325 000</td>
          <td>2 160</td>
        </tr>
        <tr>
          <td>330 000</td>
          <td>2 186</td>
        </tr>
        <tr>
          <td>335 000</td>
          <td>2 209</td>
        </tr>
        <tr>
          <td>340 000</td>
          <td>2 233</td>
        </tr>
        <tr>
          <td>345 000</td>
          <td>2 257</td>
        </tr>
        <tr>
          <td>350 000</td>
          <td>2 278</td>
        </tr>
        <tr>
          <td>355 000</td>
          <td>2 302</td>
        </tr>
        <tr>
          <td>360 000</td>
          <td>2 325</td>
        </tr>
        <tr>
          <td>365 000</td>
          <td>2 346</td>
        </tr>
        <tr>
          <td>370 000</td>
          <td>2 368</td>
        </tr>
        <tr>
          <td>375 000</td>
          <td>2 390</td>
        </tr>
        <tr>
          <td>380 000</td>
          <td>2 404</td>
        </tr>
        <tr>
          <td>385 000</td>
          <td>2 432</td>
        </tr>
        <tr>
          <td>390 000</td>
          <td>2 452</td>
        </tr>
        <tr>
          <td>395 000</td>
          <td>2 472</td>
        </tr>
        <tr>
          <td>400 000</td>
          <td>2 492</td>
        </tr>
        <tr>
          <td>410 000</td>
          <td>2 531</td>
        </tr>
        <tr>
          <td>420 000</td>
          <td>2 569</td>
        </tr>
        <tr>
          <td>430 000</td>
          <td>2 609</td>
        </tr>
        <tr>
          <td>440 000</td>
          <td>2 645</td>
        </tr>
        <tr>
          <td>450 000</td>
          <td>2 682</td>
        </tr>
        <tr>
          <td>460 000</td>
          <td>2 718</td>
        </tr>
        <tr>
          <td>470 000</td>
          <td>2 752</td>
        </tr>
        <tr>
          <td>480 000</td>
          <td>2 787</td>
        </tr>
        <tr>
          <td>490 000</td>
          <td>2 817</td>
        </tr>
        <tr>
          <td>500 000</td>
          <td>2 848</td>
        </tr>
        <tr>
          <td>vom Mehrbetrag<br/> über 500 000 Euro<br/> je angefangene 50 000 Euro</td>
          <td><br/><br/>   165</td>
        </tr>
      </tbody>
    </table>
    <br/>
    <br/>
  </main>
</jur>
