I am wrestling with it now, because I cant justify spending 150EUR/month _and_ 1500EUR at year end to keep books and file returns. I have but six to ten invoices a year, and only myself as an employee; but such an animal doesn't seem very interesting to every relevant tax and accounting professional I've inquired with in Berlin. Perhaps it is the "English" premium, but at those costs I'm stuck spending more time than I care, at possibly greater risk than I am aware of, trying to do my own paperwork and books. In a system I mostly grok from (translated!) blog posts!