Accounting for you as
Member of Parliament
Discover a new dimension in accounting with Seewara, customised for you as a Member of Parliament with mandatory accounting – without do-it-yourself software and without sole dependence on artificial intelligence.
The good news for you
As a freelancer without a business, you are exempt from the obligation to keep double-entry accounts under the Income Tax Act (EStG), regardless of turnover and profit. The principle of so-called simple bookkeeping applies to you.
Seewara is the best choice for you to have your bookkeeping done by professionals. Find out more about your field of activity and industry here.What you should know
Simple bookkeeping for businesses and the self-employed
Do you understand your accounting requirements? With Seewara, we offer a simple, transparent solution for businesses and the self-employed who want to keep track of their finances.
Who counts as a commercial enterprise?
Commercial enterprises include all companies that do not fall under the category of freelancers according to §18 EStG. This includes, for example, all commercial activities that are not exempt from the accounting obligation by law. Typical commercial enterprises are, for example, trading companies, craft businesses or limited liability companies (e.g. GmbH) that are either voluntarily or legally entered in the commercial register.
Limits for simple bookkeeping
Certain limits apply to commercial enterprises that are not required to keep accounts:
- Turnover limit: 800,000 euros
- Profit limit: 80,000 euros
If your business does not exceed these limits, you can use the simplified income statement (EÜR) instead of complex double-entry bookkeeping.
Self-employed persons according to Section 18 EStG
Self-employed persons who work in one of the catalogue professions are also affected by special regulations. The catalogue professions include, among others:
- Artistic activities
- Scientific activities
- Teaching and writing activities
- Educational activities
These professions are mentioned in the exhaustive list of §18 EStG and are considered to be self-employed regardless of the level of income.
Less bureaucracy, more freedom
Whether you are a tradesperson or self-employed – with our simple accounting solution, you can keep track of everything and save yourself unnecessary bureaucracy. Get in touch with us to customise your bookkeeping to your needs!
What do you actually do as a Member of Parliament?
A member of parliament is an elected representative who serves in a parliament or other legislative body. The main duties and responsibilities of an MP include:
- Legislation: MPs are involved in the development, drafting and adoption of laws. They discuss and vote on proposed legislation that is relevant to society.
- Representation of constituents: They represent the interests of their constituents or the population of their electoral district. MPs take the concerns and needs of their constituents seriously and advocate for their interests.
- Oversight of the executive: MPs monitor the work of the government and the executive. They ask questions, hold hearings and can request access to information to ensure that the government acts in the best interests of the citizens.
- Participation in committees: Many members of parliament are members of committees that thoroughly examine specific topics and legislative proposals. These committees play an important role in preparing legislation for the final vote in parliament.
- Public hearings and debates: MPs participate in debates and public hearings to represent different points of view and contribute to the political opinion-forming process.
- Constituency work: They are involved in their community, conducting citizen dialogues and informing the public about legislative issues and decisions.
- Concerns and petitions: Representatives support citizens in submitting concerns or petitions to parliament and help bring their voices into the political discussion.
- Educational work: They inform constituents about political decisions, legislative changes and their impact on daily life.
- Budgetary responsibility: MPs are often involved in approving the budget and scrutinise the government’s financial planning.
- Cooperation with other MPs: MPs work with other members of parliament to form coalitions and pass legislation.
The specific duties and responsibilities of an MP may vary depending on the country, political system and type of elected body. In general, the MP plays a crucial role in the political process and in democratic participation.
The number of MPs in the German Bundestag and in the parliaments of the federal states varies. Here are the current figures:
German Bundestag
- Members of Parliament: The Bundestag currently has 736 members. However, this number can change, as the distribution of seats depends on the election results and the overhang and compensation mandates.
Members of the state parliaments
Here are the figures for the individual state parliaments (as of 2024):
- Baden-Württemberg: 154 members
- Bavaria: 205 members of parliament
- Berlin: 130 members of parliament
- Brandenburg: 88 members of parliament
- Bremen: 83 members of parliament
- Hamburg: 121 members of parliament
- Hesse: 110 members of parliament
- Mecklenburg-Western Pomerania: 71 members of parliament
- Lower Saxony: 137 members of parliament
- North Rhine-Westphalia: 181 members of parliament
- Rhineland-Palatinate: 101 members of parliament
- Saarland: 51 representatives
- Saxony: 119 representatives
- Saxony-Anhalt: 87 representatives
- Schleswig-Holstein: 69 representatives
- Thuringia: 90 representatives
The number of representatives in the state parliaments is fixed and cannot normally vary, except through legal changes.
How many representatives are there in the EU Parliament in Brussels?
The European Parliament (EP), which is based in Brussels, has a total of 705 members. These members represent the citizens of the 27 member states of the European Union. The number of members per member state varies, based on the population of each country.
Seats are distributed according to the principle of ‘degressive proportionality’, which means that larger countries have more seats, but smaller countries receive a greater number of seats per inhabitant.