Differences between Steuerberater and Buchhalter

This guide explains the difference between tax advisors (Steuerberater) and bookkeepers (Buchhalter) in Germany.

Summary

Bookkeepers only do bookkeeping. Tax advisors can do more, and they are legally liable for their mistakes, but they are more expensive. Use a bookkeeper for your bookkeeping, and a tax advisor when needed.

Tax advisor (Steuerberater)

Tax advisor is a protected title. Becoming a tax advisor usually requires a university degree, 3 years of work experience and passing a 3-day-long test.¹

A tax advisor can…

• Give tax advice
• Help you register your business at the Finanzamt and the Gewerbeamt.
• Prepare and submit income tax declarations
• Prepare and submit VAT declarations
• Prepare the annual financial statement (Jahresabschluss) for your corporation⁶
• Do your personal or business bookkeeping

In Berlin, you need a tax advisor when you renew your freelance visa. The immigration office requires a Prüfungsbericht or Netto-Gewinnermittlung. It must be stamped by a tax advisor.

Tax advisors are liable for their mistakes. If they make an expensive mistake, you can sue them for damages. They must have liability insurance.

Bookkeeper (Buchhalter)

Bookkeepers only do bookkeeping. They can do less than tax advisors, but they are cheaper than tax advisors. Freelance bookkeepers must have special qualifications: professional training, an exam, and 3 years of experience.⁴

Freelance bookkeepers can…²

• File invoices and transactions in your accounting system
• Prepare internal financial reports
• Do ongoing payroll accounting

Freelance bookkeepers can’t…³

• Give tax advice
• Set up a new accounting system
• Submit financial statements and tax declarations
• Prepare financial statements and tax declarations, even if you submit them yourself.

If you hire a bookkeeper as an employee, they can have more responsibilities, and they don’t need professional qualifications.

Bookkeepers are also liable for their mistakes, but they might not have insurance for this.⁵

Other options

Tax advisor alternatives

Where to ask finance questions

How to find a tax advisor or bookkeeper

English-speaking tax advisors in Berlin