Key points at a glance
- Under § 6 para. 1 no. 1 StBerG (in force since 1 September 2026), self-employed bookkeepers may set up charts of accounts, book current transactions, run ongoing payroll and prepare wage tax returns (Lohnsteuer-Anmeldungen).
- For this you need a commercial vocational qualification or equivalent prior education, followed by at least three years of practice in bookkeeping at a minimum of 16 hours a week. There is no admission procedure.
- Advance VAT returns, cash-basis accounts (Einnahmen-Überschussrechnung), annual accounts and tax returns remain reserved for tax advisers, even for Geprüfte Bilanzbuchhalter:innen (certified accountants).
- The activity is a trade: trade registration, automatic IHK membership and trade tax with a €24,500 allowance for sole traders.
- Your website and business stationery must show your restricted scope of work clearly, otherwise you risk formal warnings (Abmahnungen).
This post is general information, not legal or tax advice for your individual case. Laws, professional guidelines and chamber fees change: check the details with your chamber, the relevant authority or your professional association before you make a decision.
Not a profession of its own, but an exception
The Steuerberatungsgesetz (StBerG, Tax Advisers Act) only allows certain professional groups to provide help in tax matters on a business basis, above all tax advisers, lawyers and auditors. Bookkeeping counts as part of help in tax matters. That you may still work independently as a bookkeeper is down to a single provision: § 6 para. 1 no. 1 StBerG.
This provision was rewritten in the latest reform of tax advisory law and has applied in its new form since 1 September 2026. Many older guides still refer to „§ 6 Nr. 3“ (mechanical operations) and „§ 6 Nr. 4“ (booking current transactions, ongoing payroll). The exceptions for bookkeepers are now grouped together in paragraph 1 number 1. Newly and expressly added is setting up charts of accounts, which was previously not allowed. Demands from professional associations to open up advance VAT returns or annual accounts to Geprüfte Bilanzbuchhalter:innen were not taken up by the legislator.
What you may offer and what you may not
The line does not run between „simple“ and „difficult“, but between ongoing recording and everything that leads to a tax return or year-end accounts. The following overview is based on the wording of the law, the information sheet of the Lower Saxony tax administration on working as a self-employed bookkeeper and the case law of the Bundesfinanzhof (Federal Fiscal Court).
| Allowed under § 6 para. 1 no. 1 StBerG | Reserved for tax advisers |
|---|---|
| Setting up charts of accounts (new since 1 Sept 2026) | Setting up the bookkeeping system beyond creating the chart of accounts |
| Coding and booking current transactions | Preparatory closing entries, annual accounts |
| Ongoing wage and salary payroll | Setting up and closing payroll accounts, year-end wage tax work |
| Preparing the wage tax return (Lohnsteuer-Anmeldung) | Advance VAT return (BFH, judgment of 7 June 2017, II R 22/15) |
| Organising receipts, open items list, dunning | Cash-basis accounts, tax returns, tax advice |
Coding (Kontieren), i.e. assigning a receipt to the right account, is regarded by the tax administration as part of booking current transactions and is allowed for qualified bookkeepers. As early as 1980 the Bundesverfassungsgericht (Federal Constitutional Court) ruled that a general ban on coding for this group was disproportionate. The Lower Saxony information sheet dates from October 2025, i.e. before the reform, but its main points remain informative.
The qualification: training plus three years of practice
The exception only applies if the work is carried out under the responsibility of a person who, after passing the final exam in a commercial training occupation (or after equivalent prior education), has worked in bookkeeping for at least three years, at a minimum of 16 hours a week. The tax administration names the Bilanzbuchhalter exam or a degree in economics or business, for example, as equivalent. Important: practice only counts from the date of qualification.
No authority checks this in advance. In a dispute, the burden of proof lies with you. So keep a file with your final certificate and employer references showing the type of work, period and weekly hours.
Geprüfte:r Bilanzbuchhalter:in (IHK)
The qualification „Geprüfte:r Bilanzbuchhalter:in – Bachelor Professional in Bilanzbuchhaltung“ is a public-law further training exam under the Berufsbildungsgesetz (Vocational Training Act), governed by its own regulation and held by the IHK. Admission requires completed three-year commercial or administrative vocational training or, alternatively, a Fachwirt or Fachkaufmann qualification, the title Staatlich geprüfte:r Betriebswirt:in, a degree in economics or business with one year of practice, or five years of practice mainly in finance and accounting (§ 3 BibuBAProFPrV). Each IHK sets its own exam fees. The course and exam can be funded through Aufstiegs-BAföG (upgrading training assistance).
The qualification does not extend your powers beyond § 6 para. 1 no. 1 StBerG. It is, however, a strong quality signal, and § 8 para. 4 StBerG expressly allows you to advertise under this designation. „Bachelor Professional“ is not an academic degree.

Registration in five steps
Register a trade
Self-employed bookkeeping is a trade. Notify the trade office (Gewerbeamt) of your municipality that you are starting (§ 14 GewO). This can usually be done online on the same day.
Tax registration
The trade office informs the tax office. In addition, you submit the tax registration questionnaire via ELSTER within one month (§ 138 AO). That is also where you decide on the small business scheme.
IHK membership
When you register a trade, you automatically become a member of your Industrie- und Handelskammer (Chamber of Industry and Commerce, § 2 IHKG). You do not need to apply.
Check the register
A sole proprietorship does not need an entry in the commercial register (Handelsregister) as long as it does not require a commercially organised business operation. A GmbH or UG is always registered.
Protect yourself
Professional indemnity insurance is not compulsory for bookkeepers. Even so, a booking error that leads to late payment surcharges can be expensive. Voluntary financial loss liability insurance is therefore common.
Trade, legal form and taxes
Bookkeepers are not liberal professionals. The occupation is not listed in § 18 EStG, and the Bundesfinanzhof has denied liberal profession status to self-employed bookkeepers (BFH, judgment of 28 June 2001, IV R 10/00). This has three consequences: liability to trade tax, IHK membership and no partnership company (Partnerschaftsgesellschaft), because that form is only open to liberal professions.
- Trade tax: sole proprietorships and partnerships have an allowance of €24,500 of trade income (§ 11 GewStG). Many small offices therefore pay little or nothing at first, and trade tax is partly credited against income tax.
- IHK contribution: unregistered sole traders with trade income of up to €5,200 pay no contribution. Business founders who were not self-employed in the previous five years are exempt from contributions in their founding year and the following year if their profit is up to €25,000, and exempt from the levy in the third and fourth years (§ 3 para. 3 IHKG).
- VAT: the small business scheme applies if turnover was no more than €25,000 in the previous year and does not exceed €100,000 in the current year (§ 19 UStG). Your clients are mostly businesses entitled to deduct input tax, so waiving the scheme often makes more sense.
- Legal forms: sole proprietorship, GbR, UG (haftungsbeschränkt) or GmbH. In a company, the responsible person must meet the qualification under § 6 StBerG.
What happens if you cross the line
In Germany, enforcement does not run through a supervisory authority but in two ways. First, in cases of persistently improper activity, the tax office can prohibit you from providing help in tax matters for up to five years (§ 7 StBerG); the prohibition is published by the Bundesamt für Justiz (Federal Office of Justice), and breaching an enforceable prohibition risks a fine of up to €50,000 (§ 160 StBerG). Second, Steuerberaterkammern watch the market and send formal warnings for misleading advertising under competition law. Most conflicts arise not from the work but from how you present yourself: a website promising „complete financial accounting“, or a quote that throws in the advance VAT return „while we are at it“.
First clients and working with tax advisers
The most sustainable model for small bookkeeping offices is a division of labour: you take care of organising receipts, ongoing bookkeeping and payroll, and a tax advisory firm handles the advance VAT return, the year-end accounts and the returns. What matters is that clients instruct the tax adviser themselves. You may neither sell these services nor pass them on as a subcontractor.
Good starting points for winning clients are trades businesses, hospitality, online retailers and associations, but also tax advisory firms themselves that outsource payroll. Because § 8 para. 2 StBerG expressly does not prohibit advertising for individual bookkeeping engagements, you may approach businesses directly. Phone calls and emails remain subject to the rules of competition law; details are in the post on advertising as a bookkeeper. Since 2025, businesses in Germany must be able to receive e-invoices. Helping clients switch to digital receipts gives you a good conversation opener.

Your website: show your scope, build trust
Clients search online for „Buchhaltung“, „Lohnabrechnung“ or „bookkeeper“ in their town. Your website is therefore your most important sales channel and, at the same time, the first place Steuerberaterkammern look. So phrase your services in a way that nobody thinks of tax advice, and make your scope visible, not just as a section number in the small print. What belongs in the imprint is covered in the post on the imprint for bookkeepers, and general content for a firm website in the post Website content. Your business card and email signature should also name your scope correctly; create both for free with the business card generator and the email signature generator.
A finished website from Meine-Kanzlei-Website costs €1,800 net one-off, or €3,600 net with a content management system you can edit yourself, plus hosting at around €30 a month. If you would first like to see what your office could look like online, we will create a free preview. General set-up questions are answered in the post Setting up a firm in Germany.
Free website preview for your bookkeeping office
We will show you, with no obligation, what your website could look like with a clearly described scope of work.
A no-obligation preview of how your firm website could look with us.
Sources
- Gesetze im Internet – § 6 StBerG
- Gesetze im Internet – § 7 StBerG (prohibition)
- Gesetze im Internet – § 8 StBerG (advertising, designations)
- Landesamt für Steuern Niedersachsen – information sheet on working as a self-employed bookkeeper (PDF)
- Gesetze im Internet – exam regulation Geprüfte Bilanzbuchhalter (BibuBAProFPrV)
- Gesetze im Internet – § 14 GewO (duty to notify)
- Gesetze im Internet – IHK-Gesetz (§§ 2, 3)
- Gesetze im Internet – § 11 GewStG (allowance)
- Gesetze im Internet – § 19 UStG (small businesses)



