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Lena Richter

Germany tax analyst

Einkommensteuer (§32a EStG) Umsatzsteuer + Reverse Charge Kleinunternehmerregelung (§19 UStG) Solidaritätszuschlag (§3 SolzG 1995) Einkommensteuer-Vorauszahlung (§37 EStG) Gewerbesteuer vs. Freiberuflichkeit

Lena leads TaxValio’s Germany surface. She owns the DE tax-rule modules — Einkommensteuer, Umsatzsteuer, Kleinunternehmerregelung, Solidaritätszuschlag — and writes every new fact page against the canonical source at gesetze-im-internet.de and the relevant BMF circulars.

When a bracket, threshold, or deadline changes, Lena is the first to file the module version bump and the matching `/changelog/` entry. She reviews each DE page against the TaxValio editorial standards (`docs/editorial-standards.md`) before it ships.

Lena is not a Steuerberaterin. She is TaxValio’s in-house analyst for Germany; her work is fact-checked against primary sources and carries the mandatory disclaimer. For advice on your specific situation, please consult a qualified advisor via the Bundessteuerberaterkammer directory.

Editorial process. Every page Lena Richter writes passes through our three-gate review — /tax-fact-check, /sydacos-core:customer, and /sydacos-core:seo-audit — before publish. See the full methodology for how we keep tax data current and accountable.

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