Good to know about tax adviser costs
What is the StBVV?
- • The Steuerberatervergütungsverordnung (StBVV), the German fee regulation for tax advisers, governs all fees
- • Fees are based on the value of the subject matter (Gegenstandswert)
- • Advisers choose a rate within the fee range
- • Fees were raised by 6% in July 2025
Typical costs 2026
- • Simple income tax return: €200–500
- • Income tax return with rental income: €400–800
- • EÜR (cash-basis profit statement): approx. €200–1,000
- • Bookkeeping per month: approx. €35–210 (at €80,000 turnover)
Tax adviser costs in 2026: what does a tax adviser really cost?
The question "What does a tax adviser cost?" concerns many taxpayers – whether employees, freelancers or business owners. The good news: in Germany, tax adviser fees are regulated by law through the Steuerberatervergütungsverordnung (StBVV), the fee regulation for tax advisers. Our calculator works out the costs you can expect based on your individual situation.
According to the German Federal Chamber of Tax Advisers (Bundessteuerberaterkammer), tax advisers have on average secured refunds of more than €1,000 per client. Professional tax advice therefore often pays for itself – especially for more complex tax situations or the self-employed.
Tax adviser costs by service – overview 2026
| Service | Cost range | Average |
|---|---|---|
| Income tax return (simple) | €150 – €400 | ~€250 |
| Income tax return (complex) | €400 – €1,000 | ~€600 |
| Anlage V (rental income, per property) | €80 – €250 | ~€150 |
| Profit and loss statement (EÜR, cash-basis) | from €83 | ~€620 at €80,000 |
| Bookkeeping (monthly) | €80 – €400 | ~€200 |
| Annual financial statements (balance sheet) | €800 – €5,000 | ~€2,000 |
| Consultation (per hour) | €66 – €164 | ~€115 |
Figures are net, plus 19% VAT. Actual costs depend on the value of the subject matter and the complexity.
Tax adviser costs: the complete guide
How tax adviser fees are calculated
Calculation under the StBVV (the German fee regulation for tax advisers) follows a clear scheme. The key factors:
- Value of the subject matter (Gegenstandswert): For an income tax return this is your income; for bookkeeping it is your turnover
- Fee table: Depending on the service, table A (advice), B (financial statements) or C (bookkeeping) applies
- Tenths rate (Zehntelsatz): Tax advisers may choose a rate between a minimum and a maximum (e.g. 1/10 to 6/10)
- Mid-range fee: The average rate that is applied for "normal" complexity
When is a tax adviser worth it?
A tax adviser pays off particularly in these cases:
- Self-employed people and freelancers: EÜR (cash-basis profit statement), VAT, trade tax – expertise is worth its weight in gold here
- Landlords: Anlage V (the rental income form) with depreciation, income-related expenses and loan interest is complex
- Investors: Offsetting of losses, the more-favourable-tax check (Günstigerprüfung) and foreign withholding tax
- Employees with additional income: Several types of income increase the complexity
- Inheritance/gifts: Large sums and tax-free allowances are often at stake
Tax adviser vs. income tax assistance association vs. doing it yourself
The alternatives compared:
- Tax adviser (Steuerberater): Highest expertise, for all tax matters, €150–1,000+ depending on the service
- Income tax assistance association (Lohnsteuerhilfeverein): Only for employees without business income, €50–400 per year in membership fees
- Tax software: For simple cases, €15–50 per return (WISO, smartsteuer, etc.)
- ELSTER (the tax office's online portal): Free, but with no guidance or optimisation
Deducting tax adviser costs from your tax
Good news: tax adviser costs are partly deductible! The rules:
- Income tax return: Only the part relating to the calculation of income (e.g. Anlage V) – not the main form
- Bookkeeping & EÜR: Fully deductible as a business expense
- Trade tax/VAT returns: Fully deductible
- Consultations: As a business expense or income-related expenses, depending on the topic
5 tips for reducing tax adviser costs
- Sort your receipts: The better prepared you are, the less work for the adviser
- Do the groundwork on bookkeeping: Categorise simple entries yourself (e.g. with sevDesk or lexoffice)
- Bundle your questions: One structured meeting beats many phone calls
- Agree a flat fee: Often cheaper for recurring services
- Online tax advisers: Digital practices are often 20–30% cheaper
Worked examples using the calculator's tables
The calculator uses fee tables A, B and C of the Tax Advisers' Fees Ordinance (StBVV) as amended by the Fifth Amending Ordinance, which applies to engagements from 1 July 2025. An example: an income tax return for an employee with income of €50,000 has a full fee under Table A of €1,304. The fee range is 1/10 to 6/10, i.e. €130.40 to €782.40. At the midpoint (3.5/10) that is €456.40; with the €20 flat-rate expenses allowance this gives a net amount of €476.40, and with 19 per cent VAT about €566.92. Adding Anlage V for rental income (€150) and Anlage KAP for investment income (€80) raises the total to about €840.62.
For a cash-basis profit statement (EÜR) with €100,000 turnover the calculator applies Table B: the full fee is €369 and the range runs from 5/10 to 30/10 (€184.50 to €1,107). At the midpoint (17.5/10) it is €645.75, or about €792.24 with allowance and VAT. For annual financial statements with a balance sheet total of €150,000 and annual output of €200,000, the average of €175,000 is used; the full fee is €512, the range 10/10 to 40/10, at the midpoint €1,280, or about €1,547 with allowance and VAT. Ongoing bookkeeping at €80,000 turnover costs, under Table C, €121.80 a month net on average. Time-based advice costs €16.50 to €41 per quarter-hour started; two hours at the midpoint are €230 net, or about €297.50 with allowance and VAT.
How the range comes about: subject-matter value, tenths and discretion
For most services the StBVV provides value-based fees: what counts is the subject-matter value, for example the sum of positive income for income tax or the higher of turnover and business expenses for an EÜR. Minimum subject-matter values apply to very small engagements, and the calculator takes them into account, for example €8,000 for an income tax return. The full fee is read from the table and multiplied by a tenth rate. Within the range the tax adviser sets the fee at reasonable discretion (section 11 StBVV), taking account of the scope, difficulty and importance of the task.
Where within the range you end up therefore depends on your situation: if you supply well-organised receipts, have a simple type of income and cause no follow-up questions, you tend to be in the lower part. Complex circumstances such as foreign income, losses, shareholdings or incomplete documents lead to higher rates. The “low, medium, high” setting in the calculator reflects this. For planning, use the midpoint, and keep the range in mind as a basis for discussion.
Agreements, invoices and your rights as a client
Tax adviser and client can agree a fee that differs from the StBVV, for example a flat fee for ongoing support. You should record such agreements in text form (section 4 StBVV). Before instructing the adviser, ask for an estimate of costs and what is included – tax return, objection proceedings, dealings with the tax office and advice are separate fee items. An express engagement avoids disputes if the invoice turns out higher than expected.
The invoice must break the fees down comprehensibly: the provision applied, subject-matter value, tenth rate and expenses (section 9 StBVV). Check whether subject-matter values and tenth rates are plausible, and ask if items are not explained. If something is wrong, you can turn to the competent chamber of tax advisers, which can mediate in disputes over fees. Regardless of the amount: to the extent that they relate to income, you can deduct tax adviser costs as business expenses or income-related expenses, as described above.
Frequently asked questions about tax adviser costs
A simple income tax return for an employee with no special income typically costs €150–400 net. The exact price depends on the value of the subject matter (your income) and the rate the adviser chooses. For a value of €45,000 (sum of positive income), the fee range runs from €121.50 to €729, with the mid-range fee (3.5/10) at around €425 net.
The StBVV sets maximum rates that must not be exceeded – unless a written fee agreement was made beforehand. Within the fee range, the adviser chooses at their own discretion. For particularly complex cases or rush jobs the maximum rate may be applied. A reputable adviser will explain on request why they chose a particular rate.
Self-employed people usually need several services: the EÜR (cash-basis profit statement) costs €177–1,059 at €80,000 of business income (mid-range approx. €620), the income tax return at €40,000 of income costs €113–675 (mid-range approx. €395), the VAT return €51–411 (mid-range approx. €230) and, where applicable, the trade tax return from €51. In total, the mid-range fees come to roughly €1,250–1,450 net per year. Ongoing bookkeeping comes on top (at €80,000 of turnover, €35–209 per month).
Yes, reputable tax advisers are happy to give a quote. Ask at the first meeting for the approximate costs based on your income and the services you need. Many advisers also offer flat fees for standard services or a fee agreement with a fixed price.
It is usual to invoice once the work is finished – i.e. after the tax return or annual accounts have been filed. For ongoing bookkeeping, billing is usually monthly or quarterly. Payment terms are typically 14–30 days. Payment in advance is unusual and a warning sign.
Yes, on 1 July 2025 the StBVV fees were raised by about 6%. The new rates continue to apply unchanged in 2026. The increase was needed to offset higher staff and overhead costs in tax practices. No further increases are planned for 2026.
For ongoing bookkeeping the calculator uses Table C of the StBVV and a tenth rate of 2/10 to 12/10. At €80,000 annual turnover the full fee is €174; the range is €34.80 to €208.80 per month net, at the midpoint €121.80. The flat-rate expenses allowance and VAT are added. The actual amount depends on the volume of receipts and the quality of your records.
Yes. Under section 4 StBVV, different fees can be agreed; record them in text form and have the services included described precisely. A flat fee gives planning certainty but can be more expensive than the statutory fee if the work turns out small.
First ask the adviser for a comprehensible breakdown under section 9 StBVV: provision, subject-matter value and tenth rate. If the amount cannot be explained, you can ask the competent chamber of tax advisers to mediate. Pay only what you consider justified after checking, and put your objections in writing.
