Everything German lawyers and small firms (Einzelanwälte and kleine Kanzleien) need to know about BRAO and BORA compliance, Fremdgeldkonto rules, RVG billing, USt, and the best Kanzleisoftware for 2026.
Every German Rechtsanwalt who holds client money (Fremdgeld) must keep it on a separate Fremdgeldkonto — a dedicated client trust account — strictly segregated from the firm's own funds. The rule is set out in § 4 BORA (Berufsordnung für Rechtsanwälte) and reinforced by § 43a BRAO.
Key requirements:
For very small balances, a single pooled Fremdgeldkonto with per-matter ledger tracking is standard. For substantial amounts held long-term, a per-matter sub-account (Anderkonto) is often opened, with interest credited to the client.
German lawyers bill in one of two ways, governed by the Rechtsanwaltsvergütungsgesetz (RVG):
Statutory fees (gesetzliche Gebühren) — the default. Fees are computed from the Vergütungsverzeichnis (VV RVG, Anlage 1) based on the Streitwert (amount in dispute) using the value table in Anlage 2. Each procedural step (Verfahrensgebühr, Terminsgebühr, Einigungsgebühr) is multiplied by the relevant Gebührensatz (e.g., 1.3 for a typical Verfahrensgebühr).
Fee agreements (Vergütungsvereinbarung) — § 3a RVG allows an hourly rate (Stundensatz) or fixed fee instead, provided the agreement is in writing, identifies itself clearly as a Vergütungsvereinbarung, and — in court matters — is not below the statutory fee.
A few important rules:
Unlike many jurisdictions, Germany does not impose a federal mandatory CPD hours requirement on general Rechtsanwälte — § 43a Abs. 6 BRAO requires lawyers to keep up to date, but does not set a numerical floor.
However, there are two important exceptions:
Even for general lawyers without a Fachanwalt title, documented Fortbildung is increasingly expected by clients and is strongly recommended. Track your hours, certificates, and topic areas — this also supports professional indemnity insurance applications.
To practise as a Rechtsanwalt in Germany you must:
The federal BRAK sets uniform professional rules (BORA, FAO, etc.), while each of the 27+ regional RAKs handles admission, complaints, and supervision.
Legal services provided by a German Rechtsanwalt are subject to Umsatzsteuer (USt) at the standard rate of 19% under § 12 Abs. 1 UStG. (The narrow VAT exemptions in § 4 UStG cover certain medical, educational, and financial services — they do not apply to general legal advice.)
A compliant German lawyer's invoice (Rechnung) under §§ 14, 14a UStG must include:
For cross-border B2B services to clients established in another EU member state, the reverse charge typically applies (§ 13b UStG): the invoice shows 0% USt and the note "Steuerschuldnerschaft des Leistungsempfängers / Reverse charge". Disbursements paid as agent for the client (Gerichtskosten, Behördengebühren) are durchlaufende Posten and outside the USt base.
Pitfall 1: Receiving Fremdgeld onto the Geschäftskonto. Even a brief stop on the firm's operating account is a § 4 BORA breach. Have the client wire client funds directly to the Fremdgeldkonto.
Pitfall 2: Unwritten fee agreements. An hourly rate or fixed fee that is only agreed verbally falls back to statutory RVG fees if challenged — and you cannot recover above the statutory amount in court. Always issue a written Vergütungsvereinbarung.
Pitfall 3: Missing the consumer consultation cap. Charging a consumer more than €190 net for an initial consultation without a prior written agreement is an automatic § 34 RVG cap violation.
Pitfall 4: Forgetting beA filings. Since 2022, electronic filing via beA is mandatory for lawyer-to-court communication. Paper filings where electronic is required can be rejected as formally invalid.
Pitfall 5: Fachanwalt CPD slippage. If you hold a Fachanwalt title, missing the 15-hour Fortbildung quota under § 15 FAO can result in revocation of the title. Track hours throughout the year, not in December.
Many German firms run on long-established on-premise Kanzleisoftware — RA-MICRO, Advoware, AnNoText, Kleos, or DATEV Anwalt classic — and find themselves with annual maintenance fees that scale poorly for a 1-3 lawyer Kanzlei.
A structured migration follows four steps:
EZ@Work supports CSV import of matters and ledgers, automatic RVG Streitwert lookups, and a migration checklist aligned with § 4 BORA Fremdgeld rules.
The German Kanzleisoftware market is mature and crowded, with desktop incumbents (RA-MICRO, Advoware, AnNoText) still dominant in mid-size firms and a newer cloud cohort (Actaport, Kleos, NoA) growing among solos and small Kanzleien. Pricing below is current as of mid-2026 — most vendors require a quote for an exact figure.
| Software | Starting price | Best for |
|---|---|---|
| RA-MICRO | €25–54/user/mo | Established German Kanzleien wanting the broadest RVG and beA coverage |
| Advoware (Advo-web) | €50+/user/mo | Mid-size firms wanting integrated case + accounting + Diktat |
| Actaport | €39–79/user/mo | Cloud-native German solos and small firms |
| Kleos (Wolters Kluwer) | €59–99/user/mo | Firms wanting a multi-jurisdictional European platform |
| AnNoText | Custom quote | Notarial and mixed Notar/Anwalt practices |
| EZ@Work | $0–19/mo | Solo lawyers + small firms wanting modern UI |
EZ@Work automates § 4 BORA Fremdgeldkonto tracking, RVG Streitwert and Vergütungsverzeichnis fee calculations, Vergütungsvereinbarung templates, Fachanwalt CPD tracking, and 19% USt-correct Rechnungen. Free plan for Einzelanwälte up to 10 matters.