Who may give tax advice in Germany?
Under § 2(1) of the German Tax Advisers Act (Steuerberatungsgesetz, StBerG), only authorised persons and organisations may provide tax assistance on a professional basis. § 3 StBerG grants unrestricted authority above all to tax advisers (Steuerberater), authorised tax agents (Steuerbevollmächtigte), lawyers, auditors (Wirtschaftsprüfer) and sworn accountants, and to their professional practice companies.
The rule in § 2(1) StBerG applies to unpaid and part-time help as well. Income tax assistance associations (Lohnsteuerhilfevereine) are excluded under § 4(3) StBerG as soon as a member earns income from a trade or self-employment or makes VAT-liable supplies. Fully tax-exempt income, for example from part-time coaching under § 3 no. 26 EStG, is the exception. For self-employed people, freelancers and small businesses this usually leaves a tax adviser or a tax advisory firm.
How small businesses can handle VAT themselves is explained in the guide to the small business scheme 2026.
What may a bookkeeping office do, and what only a tax adviser?
A bookkeeping office may set up charts of accounts, book current business transactions, run the ongoing payroll and prepare the wage tax return (Lohnsteuer-Anmeldung) under § 6(1) no. 1 StBerG. The person responsible needs a completed commercial vocational qualification and at least three years of practice in bookkeeping at a minimum of 16 hours a week.
Advance VAT returns (Umsatzsteuer-Voranmeldungen), annual financial statements and tax returns are not on that list. They remain reserved to the persons authorised under § 3 StBerG. If you need help with your advance VAT return, choose a tax adviser rather than a bookkeeping office.
How much does a tax adviser cost?
A tax adviser's fee follows the German Tax Advisers' Remuneration Ordinance (Steuerberatervergütungsverordnung, StBVV) unless a different fee is agreed (§ 1(1) StBVV). Since 1 July 2025 the time fee has been €16.50 to €41.00 per started quarter hour (§ 13 sentence 2 StBVV); before that it was €30 to €75 per started half hour.
Fees under the StBVV, as of October 2026:
| Service | Fee | Legal basis |
|---|
| Time fee | €16.50 to €41.00 per started quarter hour | § 13 StBVV |
| First consultation for consumers | at most €190.00 | § 21(1) sentence 2 StBVV |
| Ongoing bookkeeping | 2/10 to 12/10 of the full fee in Table C, per month | § 33(1) StBVV |
| VAT on the fee | 19 % on top, unless the adviser uses the small business scheme | § 15 StBVV |
Example for one hour billed by time: 4 × €16.50 = €66.00 up to 4 × €41.00 = €164.00 net. With 19 % VAT that is €78.54 to €195.16 gross.
A fee that differs from the ordinance must be agreed in text form (§ 4(1) StBVV). A fee below the statutory one is only allowed outside court proceedings and must be reasonable in relation to the work, responsibility and liability risk (§ 4a StBVV). You can check the gross amount of a fee with the VAT calculator.
How do I check that someone really is a tax adviser?
The Federal Chamber of Tax Advisers (Bundessteuerberaterkammer, BStBK) keeps an electronic register of all members of the chambers of tax advisers under § 86b(1) StBerG. It is publicly available at steuerberaterverzeichnis.berufs-org.de.
Under § 86b(2) no. 1 StBerG the official register shows, among other things, the name, the date of appointment, the responsible chamber, the address of the practice and any professional or representation bans. This directory does not replace that check: it sorts firms by city, focus area and language and links to the firm's own website.
Which chamber of tax advisers is responsible?
The responsible chamber is the chamber of tax advisers (Steuerberaterkammer) in whose district the adviser has their professional practice (§ 73(1) StBerG). Germany has 21 chambers of tax advisers, which together form the Federal Chamber of Tax Advisers (§ 85(1) StBerG).
On 1 January 2026 the chambers had 105,953 members (BStBK professional statistics 2025). The largest is the Steuerberaterkammer München with 13,812 members, the smallest the Steuerberaterkammer Bremen with 913. Of 53,932 tax practices, 36,167 were sole practices, which is 67.1 %. Every city page of this directory names the chamber responsible for that city.
How do I choose the right tax adviser?
- Choose a firm whose focus matches your situation, for example business start-ups, freelancers or e-commerce.
- Check the appointment in the official register of the Federal Chamber of Tax Advisers.
- Ask about the fee in the first meeting and have any fee that differs from the ordinance confirmed in text form (§ 4(1) StBVV).
- Agree how you will hand over receipts: digitally, by upload or as a paper folder.
- Check the consultation language if you would rather discuss tax questions in English or another language.
Before the first meeting it helps to know your figures. The invoice generator and the VAT calculator of Mein MwSt-Rechner prepare the numbers your adviser will ask for.
How this directory is compiled
Every entry is based on the firm's own website. Name, address, phone and email come from the legal notice (Impressum), the focus areas from the firm's description of its services. The date of the last check is shown on every firm page.
Entries marked "Confirmed by the firm" were checked by the firm itself. All other entries come from publicly available information. Within a city, confirmed entries are listed first, then in alphabetical order. Firms can have their details corrected, confirmed or removed using the form on their profile page.