What is Steuerberater?

The Steuerberater (tax advisor) is a regulated profession in Germany governed by the Steuerberatungsgesetz (StBerG). The title is legally protected — only those who have passed the Steuerberaterprüfung (a multi-day state examination) and are admitted by the Steuerberaterkammer (state chamber) may use it.\n\n**Scope of work**\nSteuerberater can:\n- Prepare and sign annual accounts (Jahresabschluss)\n- File all tax returns (KSt, GewSt, USt, ESt, LSt)\n- Advise on tax structuring and planning\n- Represent clients in proceedings before the Finanzamt\n- Represent clients in tax litigation before the Finanzgericht\n- Handle payroll (Lohnbuchhaltung)\n- Prepare bookkeeping (Finanzbuchhaltung)\n\nWirtschaftsprüfer (auditors) have overlapping competencies for audit work but are a separate profession.\n\n**Fees (StBVV)**\nThe Steuerberatervergütungsverordnung (StBVV) sets fee tables based on the Gegenstandswert (value of the matter). For annual accounts preparation, fees are based on the sum of balance sheet total and annual revenues. A small GmbH with €500,000 revenue might pay €2,000–€5,000/year for full Steuerberater services including accounts, returns, and payroll. Fees are not capped from above — complex matters can attract premiums.\n\n**Deadline extension**\nOne of the most practical benefits of engaging a Steuerberater: the filing deadline for KSt, GewSt, and ESt returns extends from 31 July to 28/29 February of the second following year. For 2025 tax returns, the standard deadline is 31 July 2026; with a Steuerberater, it extends to 28 February 2027. This extension is automatic as long as the Steuerberater is engaged.\n\n**Steuerberater vs Buchhalter**\nA Buchhalter (bookkeeper) is not regulated and cannot sign tax returns or advise on tax law. Many businesses use a combination: an in-house or external Buchhalter for day-to-day bookkeeping, with a Steuerberater engaging at year-end for accounts preparation and filing. With accounting software like AccountsOS, more of the Buchhalter work can be done by founders directly.\n\n**Finanzamt relationship**\nSteuerberater have established professional relationships with Finanzämter and can communicate directly on behalf of clients, request extensions, challenge assessments (Einspruch), and pursue appeals. A Steuerberater's professional standing means their filings are often reviewed with more deference than self-prepared returns.