{
  "meta": {
    "title": {
      "de": "Buchhaltungssoftware Benchmark-Studie 2026",
      "en": "Accounting Software Benchmark Study 2026"
    },
    "subtitle": {
      "de": "Unabhängiger Vergleich für Freelancer & Selbstständige in Deutschland",
      "en": "Independent Comparison for Freelancers & Self-Employed in Germany"
    },
    "version": "2026.2.0",
    "publishDate": "2026-02-12",
    "lastUpdated": "2026-02-12",
    "taxYear": "2026",
    "updateCadence": {
      "de": "Jährliches Update im Januar, Ad-hoc-Updates bei signifikanten Änderungen",
      "en": "Annual update in January, ad-hoc updates for significant changes"
    },
    "authors": [
      {
        "name": "Reyhan Kücük",
        "role": { "de": "Steuerberater & Gründer", "en": "Tax Advisor & Founder" },
        "company": "Consentes",
        "linkedin": "https://www.linkedin.com/in/reyhan-k%C3%BCc%C3%BCk-a05678383"
      }
    ],
    "contact": {
      "email": "info@consentes.de",
      "website": "https://consentes.de/buchhaltung-vergleich"
    },
    "license": {
      "de": "CC BY 4.0 – Namensnennung bei Verwendung erforderlich",
      "en": "CC BY 4.0 – Attribution required when using"
    },
    "citation": {
      "de": "Consentes Buchhaltungssoftware Benchmark-Studie 2026. Verfügbar unter: https://consentes.de/buchhaltung-vergleich",
      "en": "Consentes Accounting Software Benchmark Study 2026. Available at: https://consentes.de/buchhaltung-vergleich"
    }
  },
  "sampleCases": [
    {
      "id": "case-a",
      "name": { "de": "Fall A: Solo-Freelancer mit Umsatzsteuer", "en": "Case A: Solo Freelancer with VAT" },
      "profile": {
        "de": "IT-Berater, Freiberufler nach §18 EStG, 80.000€ Jahresumsatz, monatliche USt-Voranmeldung, ca. 50 Belege/Monat, kein Steuerberater",
        "en": "IT consultant, freelancer under §18 EStG, €80,000 annual revenue, monthly VAT returns, approx. 50 receipts/month, no tax advisor"
      },
      "requirements": ["euer", "ustva", "bank-import", "receipt-scan", "elster-direct"],
      "annualRevenue": 80000,
      "monthlyReceipts": 50,
      "vatRegistered": true,
      "hasAccountant": false,
      "recommendation": "lexoffice",
      "alternativeRecommendation": "sevdesk"
    },
    {
      "id": "case-b",
      "name": { "de": "Fall B: Kleinunternehmer (§19 UStG)", "en": "Case B: Small Business (§19 UStG)" },
      "profile": {
        "de": "Grafikdesigner, Kleinunternehmerregelung, 18.000€ Jahresumsatz, ca. 20 Belege/Monat, jährliche EÜR und ESt-Erklärung",
        "en": "Graphic designer, small business exemption, €18,000 annual revenue, approx. 20 receipts/month, annual EÜR and income tax return"
      },
      "requirements": ["euer", "est", "kleinunternehmer-support"],
      "annualRevenue": 18000,
      "monthlyReceipts": 20,
      "vatRegistered": false,
      "hasAccountant": false,
      "recommendation": "wiso-steuer",
      "alternativeRecommendation": "elster"
    },
    {
      "id": "case-c",
      "name": { "de": "Fall C: Nebengewerbe neben Anstellung", "en": "Case C: Side Business with Employment" },
      "profile": {
        "de": "Angestellter mit Nebentätigkeit (Online-Shop), 12.000€ Nebeneinkünfte, ca. 30 Belege/Monat, Hauptjob mit Lohnsteuerbescheinigung, Gewerbe angemeldet",
        "en": "Employee with side business (online shop), €12,000 side income, approx. 30 receipts/month, main job with wage tax certificate, registered business"
      },
      "requirements": ["euer", "est", "nebengewerbe-support", "gewst-optional"],
      "annualRevenue": 12000,
      "monthlyReceipts": 30,
      "vatRegistered": false,
      "hasAccountant": false,
      "hasMainEmployment": true,
      "recommendation": "wiso-steuer",
      "alternativeRecommendation": "sevdesk"
    }
  ],
  "criteria": [
    {
      "id": "c1",
      "category": "freelancer-coverage",
      "name": { "de": "EÜR-Unterstützung", "en": "EÜR Support" },
      "description": { "de": "Vollständige Anlage EÜR mit ELSTER-Export", "en": "Complete EÜR form with ELSTER export" },
      "weight": 10,
      "maxPoints": 5
    },
    {
      "id": "c2",
      "category": "freelancer-coverage",
      "name": { "de": "USt-Voranmeldung", "en": "VAT Advance Return" },
      "description": { "de": "Monatliche/quartalsweise USt-VA mit Direktübermittlung", "en": "Monthly/quarterly VAT return with direct submission" },
      "weight": 10,
      "maxPoints": 5
    },
    {
      "id": "c3",
      "category": "freelancer-coverage",
      "name": { "de": "Einkommensteuererklärung", "en": "Income Tax Return" },
      "description": { "de": "Vollständige ESt-Erklärung inkl. Anlage S/G", "en": "Complete income tax return incl. Schedule S/G" },
      "weight": 8,
      "maxPoints": 5
    },
    {
      "id": "c4",
      "category": "freelancer-coverage",
      "name": { "de": "Kleinunternehmer-Modus", "en": "Small Business Mode" },
      "description": { "de": "Spezielle Unterstützung für §19 UStG", "en": "Special support for §19 UStG" },
      "weight": 5,
      "maxPoints": 5
    },
    {
      "id": "c5",
      "category": "elster-integration",
      "name": { "de": "ELSTER-Direktübermittlung", "en": "ELSTER Direct Submission" },
      "description": { "de": "Direkte Übermittlung ohne externes Zertifikat", "en": "Direct submission without external certificate" },
      "weight": 10,
      "maxPoints": 5
    },
    {
      "id": "c6",
      "category": "elster-integration",
      "name": { "de": "Bescheid-Abruf", "en": "Tax Notice Retrieval" },
      "description": { "de": "Automatischer Abruf von Steuerbescheiden", "en": "Automatic retrieval of tax notices" },
      "weight": 5,
      "maxPoints": 5
    },
    {
      "id": "c7",
      "category": "automations",
      "name": { "de": "Bank-Import", "en": "Bank Import" },
      "description": { "de": "Automatischer Import von Bankumsätzen", "en": "Automatic import of bank transactions" },
      "weight": 8,
      "maxPoints": 5
    },
    {
      "id": "c8",
      "category": "automations",
      "name": { "de": "Belegerfassung (OCR)", "en": "Receipt Capture (OCR)" },
      "description": { "de": "Automatische Belegerkennung per Foto/Scan", "en": "Automatic receipt recognition via photo/scan" },
      "weight": 7,
      "maxPoints": 5
    },
    {
      "id": "c9",
      "category": "automations",
      "name": { "de": "Auto-Kategorisierung", "en": "Auto-Categorization" },
      "description": { "de": "KI-basierte Zuordnung zu Konten/Kategorien", "en": "AI-based assignment to accounts/categories" },
      "weight": 5,
      "maxPoints": 5
    },
    {
      "id": "c10",
      "category": "usability",
      "name": { "de": "Einrichtungszeit", "en": "Setup Time" },
      "description": { "de": "Zeit bis zur ersten produktiven Nutzung", "en": "Time to first productive use" },
      "weight": 5,
      "maxPoints": 5
    },
    {
      "id": "c11",
      "category": "usability",
      "name": { "de": "Benutzeroberfläche", "en": "User Interface" },
      "description": { "de": "Intuitivität und moderne Gestaltung", "en": "Intuitiveness and modern design" },
      "weight": 5,
      "maxPoints": 5
    },
    {
      "id": "c12",
      "category": "usability",
      "name": { "de": "Mobile App", "en": "Mobile App" },
      "description": { "de": "Native App für iOS/Android mit Kernfunktionen", "en": "Native app for iOS/Android with core features" },
      "weight": 4,
      "maxPoints": 5
    },
    {
      "id": "c13",
      "category": "price-transparency",
      "name": { "de": "Preisklarheit", "en": "Pricing Clarity" },
      "description": { "de": "Transparente Preisstruktur ohne versteckte Kosten", "en": "Transparent pricing without hidden costs" },
      "weight": 6,
      "maxPoints": 5
    },
    {
      "id": "c14",
      "category": "price-transparency",
      "name": { "de": "Kostenlose Option", "en": "Free Option" },
      "description": { "de": "Verfügbarkeit einer kostenlosen Version", "en": "Availability of a free version" },
      "weight": 4,
      "maxPoints": 5
    },
    {
      "id": "c15",
      "category": "security",
      "name": { "de": "DSGVO & Server DE", "en": "GDPR & Server DE" },
      "description": { "de": "DSGVO-Konformität und Server-Standort Deutschland", "en": "GDPR compliance and server location Germany" },
      "weight": 8,
      "maxPoints": 5
    }
  ],
  "software": [
    {
      "id": "lexoffice",
      "name": "lexoffice",
      "vendor": "Haufe-Lexware GmbH & Co. KG",
      "website": "https://www.lexoffice.de",
      "freelancerSuitability": "high",
      "scores": {
        "c1": 5, "c2": 5, "c3": 0, "c4": 5, "c5": 5,
        "c6": 4, "c7": 5, "c8": 5, "c9": 4, "c10": 5,
        "c11": 5, "c12": 5, "c13": 4, "c14": 0, "c15": 5
      },
      "totalWeightedScore": 91.2,
      "pricing": {
        "tiers": [
          { "name": "S", "monthlyEUR": 6.90, "annualEUR": 82.80 },
          { "name": "M", "monthlyEUR": 11.90, "annualEUR": 142.80 },
          { "name": "L", "monthlyEUR": 19.90, "annualEUR": 238.80 },
          { "name": "XL", "monthlyEUR": 29.90, "annualEUR": 358.80 }
        ],
        "freeTier": false,
        "trialDays": 30
      },
      "caseRecommendations": {
        "case-a": { "fit": "excellent", "score": 95 },
        "case-b": { "fit": "good", "score": 78 },
        "case-c": { "fit": "good", "score": 82 }
      }
    },
    {
      "id": "sevdesk",
      "name": "sevDesk",
      "vendor": "sevDesk GmbH",
      "website": "https://www.sevdesk.de",
      "freelancerSuitability": "high",
      "scores": {
        "c1": 5, "c2": 5, "c3": 0, "c4": 5, "c5": 5,
        "c6": 3, "c7": 5, "c8": 5, "c9": 4, "c10": 4,
        "c11": 4, "c12": 4, "c13": 3, "c14": 0, "c15": 5
      },
      "totalWeightedScore": 86.8,
      "pricing": {
        "tiers": [
          { "name": "Rechnung", "monthlyEUR": 8.90, "annualEUR": 106.80 },
          { "name": "Buchhaltung", "monthlyEUR": 18.90, "annualEUR": 226.80 },
          { "name": "Warenwirtschaft", "monthlyEUR": 42.90, "annualEUR": 514.80 }
        ],
        "freeTier": false,
        "trialDays": 14
      },
      "caseRecommendations": {
        "case-a": { "fit": "excellent", "score": 92 },
        "case-b": { "fit": "good", "score": 75 },
        "case-c": { "fit": "excellent", "score": 88 }
      }
    },
    {
      "id": "wiso-steuer",
      "name": "WISO Steuer",
      "vendor": "Buhl Data Service GmbH",
      "website": "https://www.buhl.de/produkte/wiso-steuer/",
      "freelancerSuitability": "medium",
      "scores": {
        "c1": 5, "c2": 4, "c3": 5, "c4": 5, "c5": 4,
        "c6": 4, "c7": 0, "c8": 0, "c9": 0, "c10": 3,
        "c11": 3, "c12": 3, "c13": 5, "c14": 0, "c15": 5
      },
      "totalWeightedScore": 78.4,
      "pricing": {
        "tiers": [
          { "name": "WISO Steuer 2026", "monthlyEUR": null, "annualEUR": 45.99 },
          { "name": "WISO Steuer Plus", "monthlyEUR": null, "annualEUR": 59.99 }
        ],
        "freeTier": false,
        "trialDays": 0
      },
      "caseRecommendations": {
        "case-a": { "fit": "limited", "score": 58 },
        "case-b": { "fit": "excellent", "score": 94 },
        "case-c": { "fit": "excellent", "score": 92 }
      }
    },
    {
      "id": "elster",
      "name": "Mein ELSTER",
      "vendor": "Bayerisches Landesamt für Steuern",
      "website": "https://www.elster.de",
      "freelancerSuitability": "medium",
      "scores": {
        "c1": 5, "c2": 5, "c3": 5, "c4": 5, "c5": 5,
        "c6": 5, "c7": 0, "c8": 0, "c9": 0, "c10": 2,
        "c11": 2, "c12": 0, "c13": 5, "c14": 5, "c15": 5
      },
      "totalWeightedScore": 72.0,
      "pricing": {
        "tiers": [
          { "name": "Kostenlos", "monthlyEUR": 0, "annualEUR": 0 }
        ],
        "freeTier": true,
        "trialDays": 0
      },
      "caseRecommendations": {
        "case-a": { "fit": "limited", "score": 52 },
        "case-b": { "fit": "good", "score": 85 },
        "case-c": { "fit": "good", "score": 80 }
      }
    },
    {
      "id": "taxfix",
      "name": "Taxfix",
      "vendor": "Taxfix SE",
      "website": "https://taxfix.de",
      "freelancerSuitability": "low",
      "scores": {
        "c1": 0, "c2": 0, "c3": 4, "c4": 3, "c5": 4,
        "c6": 0, "c7": 0, "c8": 0, "c9": 0, "c10": 5,
        "c11": 5, "c12": 5, "c13": 4, "c14": 0, "c15": 5
      },
      "totalWeightedScore": 48.6,
      "pricing": {
        "tiers": [
          { "name": "Basic", "monthlyEUR": null, "annualEUR": 39.99 }
        ],
        "freeTier": false,
        "trialDays": 0
      },
      "caseRecommendations": {
        "case-a": { "fit": "not-suitable", "score": 15 },
        "case-b": { "fit": "limited", "score": 45 },
        "case-c": { "fit": "limited", "score": 42 }
      }
    }
  ],
  "sources": [
    {
      "id": "src-1",
      "name": "BMF Steuertermine 2026",
      "url": "https://www.bundesfinanzministerium.de",
      "accessDate": "2026-02-01",
      "type": "official"
    },
    {
      "id": "src-2",
      "name": "ELSTER Online",
      "url": "https://www.elster.de",
      "accessDate": "2026-02-05",
      "type": "official"
    },
    {
      "id": "src-3",
      "name": "lexoffice Preisliste",
      "url": "https://www.lexoffice.de/preise/",
      "accessDate": "2026-02-10",
      "type": "vendor"
    },
    {
      "id": "src-4",
      "name": "sevDesk Preisliste",
      "url": "https://www.sevdesk.de/preise/",
      "accessDate": "2026-02-10",
      "type": "vendor"
    },
    {
      "id": "src-5",
      "name": "WISO Steuer Produktseite",
      "url": "https://www.buhl.de/produkte/wiso-steuer/",
      "accessDate": "2026-02-10",
      "type": "vendor"
    }
  ],
  "changelog": [
    {
      "version": "2026.2.0",
      "date": "2026-02-12",
      "changes": {
        "de": ["Erweiterte Benchmark-Studie mit 15 gewichteten Kriterien", "3 detaillierte Freelancer-Testfälle", "Quellenverzeichnis hinzugefügt", "Lizenz CC BY 4.0 für Zitationen"],
        "en": ["Extended benchmark study with 15 weighted criteria", "3 detailed freelancer test cases", "Source references added", "CC BY 4.0 license for citations"]
      }
    },
    {
      "version": "2026.1.0",
      "date": "2026-02-10",
      "changes": {
        "de": ["Initiale Veröffentlichung"],
        "en": ["Initial release"]
      }
    }
  ]
}