Who Can Help with Your Tax Return in Germany

In Germany, you can handle your tax return on your own, through an authorized relative, a Lohnsteuerhilfeverein, a tax advisor (Steuerberater), or a tax lawyer. The choice depends not only on price and convenience: German law restricts who is allowed to fill out someone else’s tax return, represent them before the Finanzamt, and charge a fee for doing so.

For the average salaried employee, it is often sufficient to file the return yourself, use tax software, or seek assistance from a tax assistance organization. If you are a freelancer, run a business, have income from abroad, are in a dispute with the Finanzamt, or have a complex family situation, it is best to seek professional advice in advance.

In Short: What Are Your Options?

Option	When it’s appropriate	Main limitation
Filing on your own via Mein ELSTER or tax software	Simple tax return, straightforward income, willingness to take personal responsibility for the information	The service provides technical assistance, but the taxpayer remains responsible
Free help from a relative	You need household help from someone within the legally permitted circle of relatives (Angehörige)	The help must be provided free of charge and not for just any acquaintance
Lohnsteuerhilfeverein	Salary, pension, standard family and work-related expenses	Does not handle business cases and is limited in terms of side income
Tax Advisor	Complex tax returns, self-employment, rental income, foreign income, investments, disputes	More expensive, but broader expertise
Tax attorney	The tax issue involves a dispute, litigation, family law, or the risk of penalties	Specific expertise in tax matters is required

If a legally authorized tax advisor (Steuerberater), attorney, or Lohnsteuerhilfeverein prepares the mandatory tax return, the filing deadline is usually longer than when filing on your own. However, specific dates vary by tax year, so it’s best to check the deadline separately on the Finanzamt or ELSTER website.

Where is the line between advice and tax assistance?

A one-time, general tip is not the same as tax advice. You can translate a letter, explain an unfamiliar term, show where a section is located in Mein ELSTER, or share your own experience. It’s a different matter entirely to fill out someone else’s tax return, select deductions, sign documents, correspond with the Finanzamt, and charge a fee for doing so.

This is precisely where the line is drawn for migrants: the German language, forms, and letters from government agencies are often more complicated than the logic of the tax return itself. But an advertisement promising “I’ll fill out your tax return for less than a consultant” can be problematic if the person offering the service isn’t authorized to provide assistance with tax matters.

When a Relative Can Help

For free assistance, the law does not focus on the “closeness of the relationship” but rather on the list of “relatives” (Angehörige) in § 15 of the Abgabenordnung. Therefore, the list includes, for example, spouses, registered partners, fiancés or fiancées, parents, children, grandparents, grandchildren, siblings, certain relatives by marriage, and adopted relatives in stable family relationships.

Important rules:

• Assistance from a relative should be free of charge;
• A partner without a marriage or registered partnership does not automatically become a dependent;
• Friends, neighbors, colleagues, and acquaintances who are accountants are not authorized to file someone else’s tax return simply because they understand the subject matter;
• In certain family relationships, the status of “Angehörige” (relative) may continue even after the marriage has ended.

In practice, a relative can help gather documents, transfer data to the tax form, and discuss deductions. But if the case is contentious—involving foreign income, self-employment, or correspondence from the Finanzamt—it’s best not to shift the risk onto your family.

How a Lohnsteuerhilfeverein Can Help

A Lohnsteuerhilfeverein is a tax assistance association that operates on a membership basis. This model is often suitable for salaried employees, retirees, and families with standard tax issues: commuting expenses (), the home office allowance (Homeoffice-Pauschale), insurance premiums, child-related expenses, education costs, tools, work equipment, and an incorrectly chosen tax bracket () or tax class ().

Within the scope of its expertise, a tax association can:

• prepare and submit the tax return;
• explain the Steuerbescheid;
• file an Einspruch if the Finanzamt’s decision seems incorrect;
• handle correspondence with the tax office.

However, the authority of Lohnsteuerhilfeverein is not unlimited. According to § 4 No. 11 of the Tax Consultation Act (Steuerberatungsgesetz), such organizations are not authorized to handle income from business activities, agriculture, or forestry, nor cases where the key issue involves value-added tax (VAT). For certain types of incidental income, such as rental income or investment income, a limit applies: up to 18,000 euros per year for individual filers and up to 36,000 euros for joint filers (spouses or registered partners). If your income exceeds these amounts or your financial situation is more complex, you will need a different form of assistance.

When Do You Need a Tax Advisor?

You need a tax advisor when your tax return goes beyond simply filling out a set of standard fields. Typical situations include:

• moving to Germany or leaving Germany in the middle of the year;
• income in the year of relocation and certificates from another country;
• Freelancing, Gewerbe, or entrepreneurship;
• rental income, foreign pensions, complex investment income;
• Spouses living apart and the choice between joint and separate filing;
• Requests for clarification, reassessments, or disputes with the Finanzamt.

A tax advisor (Steuerberater) is not subject to the same restrictions as a Lohnsteuerhilfeverein. A tax advisor can prepare tax returns for business owners, review complex deductions, represent clients before the Finanzamt, and assist with appeals. The cost is not limited to a flat “per return” fee: it depends on the scope of work, the complexity of the case, and the applicable rules set forth in the Tax Advisor Remuneration Ordinance (Steuerberatervergütungsverordnung). Before work begins, it’s best to request not a promise of a refund, but a clear assessment: what is included in the service, what documents are needed, and what the potential cost range might be.

When Is It Best to See a Lawyer

A lawyer specializing in tax law is helpful if the issue has already escalated into a dispute rather than simply requiring the preparation of a tax return. For example, if the Finanzamt is requesting clarification, there is a risk of a fine, or the dispute involves former spouses, an inheritance, a court case, or multiple jurisdictions. In such cases, it is important not only to fill out the form correctly but also to establish a sound legal position.

If the problem is purely technical—such as an unclear section on ELSTER, a missing document, or a question about payroll deductions—hiring a lawyer is usually unnecessary. But if a letter from the Finanzamt contains a demand, a deadline for a response, or a threat of consequences, skimping on a consultation could end up costing you more.

Filing on Your Own via ELSTER and Software Programs

Mein ELSTER is the official, free online portal for filing tax returns electronically. Through it, you can submit your tax return, receive notifications from the Finanzamt, and use Belegabruf: some data from employers, health insurance funds, and other reporting organizations is automatically imported into the system.

Important: Automatic data import does not mean that documents are no longer required. In Germany, the principle of Belegvorhaltepflicht applies: many supporting documents are not submitted immediately, but must be retained and presented upon request by the Finanzamt.

Commercial tax software is convenient because it asks questions in plain language and helps ensure you don’t overlook common deductions: commuting expenses, home office expenses, insurance, professional training, and work tools. For the average employee, this may be a sufficient solution.

The limitations of software programs become apparent when what’s needed is not just a user interface but a tax assessment: foreign income, working for a foreign employer, remote work abroad, self-employment, complex family situations, or multiple sources of income. In such cases, a program can guide you through the process but cannot replace the expertise of a professional.

How to Choose an Advisor

Base your decision not on the promised refund, but on the complexity of your situation.

1. If you only have a salary, standard expenses, and straightforward documentation, start with Mein ELSTER, tax software, or a Lohnsteuerhilfeverein.
2. If you run a business, have foreign income, rental income above the thresholds, deal with VAT, or are in a dispute with the Finanzamt, look for a tax advisor (Steuerberater).
3. If the tax issue involves court proceedings, penalties, a family dispute, or multiple countries, consider consulting a tax lawyer.
4. If a relative is helping you, make sure they are considered a family member (Angehörige) and do not accept payment.
5. If the issue concerns current payroll deductions—such as a change in tax bracket—it is sometimes faster to contact your employer or the Finanzamt rather than waiting for the annual tax return.

Common Mistakes

• Asking a friend to “just file it for me,” even though they are not authorized to provide tax assistance.
• Go to a Lohnsteuerhilfeverein if you have freelance income or questions about VAT.
• Assuming that Belegabruf checks everything automatically and eliminates the need to keep records.
• Do not choose an advisor based solely on the promised refund amount.
• Delaying a response to the Finanzamt when a letter requires clarification by a specific deadline.

The main rule is simple: the more non-standard income, foreign income, family disputes, and correspondence from the tax office your tax return involves, the less suitable cookie-cutter solutions are—and the greater the value of professional advice.