Key points at a glance
- Clients rarely switch because of a mistake, but because of service and reachability: call-backs that never come, tax assessments without explanation, no digital document exchange.
- A dedicated “Switch to us” page answers what people who want to switch google: process, timing, documents, power of attorney, costs.
- Notice and documents are regulated in both countries: in Germany the firm hands over its files under § 66 StBerG; in Austria mostly under the chamber's AAB (general terms of engagement), with three months' notice for ongoing engagements.
- The power of attorney moves via the Federal Chamber of Tax Advisers' Vollmachtsdatenbank (power of attorney database) in Germany and via FinanzOnline in Austria, including the authority to receive service (Zustellungsvollmacht).
- No poaching, no running down: § 19 BOStB and § 7 BOStB in Germany, professional conduct under the WTBG 2017 and the UWG in Austria. Informing yes, disparaging colleagues no.
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.
Why clients switch tax adviser
Most clients stay with their tax firm for many years, even if they are not entirely satisfied. Switching takes time, and the fear that something gets lost along the way is great. When they leave anyway, it is rarely because of a single technical mistake. Usually it is a series of small disappointments in service.
| Reason for switching | How clients put it | What your website can show |
|---|---|---|
| Poor reachability | “I've been waiting two weeks for a call-back.” | A fixed contact person, call-back times, e-mail response time, phone hours |
| No explanation | “I get assessments and figures, but nobody explains what they mean.” | Annual review meeting, reports with commentary, plain language on the website |
| Paper-based way of working | “I'm supposed to drop off a folder every month.” | Digital document exchange, client portal, online appointments |
| Lack of industry knowledge | “I have to explain everything three times.” | Focus pages for target groups, experience with the typical questions of the industry |
| Unclear costs | “The invoice was twice as high as expected.” | Explained fee model, note on flat fees, quote after the initial meeting |
| Growth or change | “We're setting up a GmbH, the firm is too small for that.” | Services for companies, team, experience with reorganisations and conversions |
| Hand-over at the previous firm | “My tax adviser is retiring and I don't know the successor.” | Personal introduction of the team, continuity, a clear process |
This list is also a mirror for your own firm. If you promise “personal service” on your website and then don't call back, you lose clients just the same. The best switching page only helps if day-to-day work keeps its promises.
What people who want to switch search for
People who want to switch are at a different point from founders looking for a firm for the first time. They know tax advice, they have running deadlines and a firm that is still working for them. Their questions are practical and often shaped by worry. The search suggestions show this clearly:
- “Steuerberater wechseln was beachten” (what to watch out for): which steps, in which order, what must I not forget?
- “Steuerberater wechseln Unterlagen” (documents): will I get my receipts and bookkeeping data back, and who sends them to whom?
- “Steuerberater wechseln Kosten” (costs): what does switching cost me, do I have to keep paying the old firm?
- “Steuerberater wechseln während des Jahres” or “mitten im Jahr” (during the year): is that possible, or do I have to wait for the annual accounts?
- “Steuerberater kündigen Frist” (notice period): how long am I bound, and do I have to give a reason?
A firm that answers these questions calmly and completely on its website builds trust before the first conversation takes place. It shows experience with take-overs and removes the fear of the effort. AI assistants also like to pick up such clearly structured answers when someone asks: “What do I need to watch out for when I switch tax adviser?”
The “Switch to us” page: structure and content
Instead of squeezing the topic into one sentence on the home page, a dedicated page pays off. It can be linked in a targeted way, for example from the Google profile, from the newsletter to prospects or by partners such as banks. And it ranks for the searches above when headings and content match the questions.
| Building block | Content | Example wording |
|---|---|---|
| Introduction | Understanding for the situation, without judging the old firm | “Thinking about switching your tax adviser? We'll show you how it works without gaps in deadlines and records.” |
| Process | Steps from the initial meeting to the first report | “Five steps from the first enquiry to the first monthly report.” |
| Timing | When a switch fits well, what applies during the year | “Switching is easiest at the turn of the year, but it is possible at any time.” |
| Documents | What you need from the new client, what the old firm hands over | “These are the documents we need to get started: …” |
| Power of attorney | How representation at the tax office passes over | “We set up the power of attorney at the tax office for you.” |
| Costs | Fee model, one-off take-over effort, possible costs at the old firm | “For the take-over we charge a one-off amount, which we tell you in advance.” |
| Contact person | Who accompanies the switch, with photo and contact details | “Your contact person for the switch is …” |
| FAQ | Notice period, open invoices, ongoing tax audits | Short, honest answers with a note that each case is different |
The switching page is part of your website, not a world of its own. It refers to your focus areas, your team and the contact page. How the website as a whole is structured is described in the article The website for your tax advisory firm.
Explaining the process in five steps
Above all, people who want to switch want to know one thing: what do I have to do myself, and what does the new firm take care of? A sequence of steps on the website answers this at a glance.
Initial meeting
You get to know each other and clarify legal form, industry, scope (bookkeeping, payroll, annual accounts, returns) and open deadlines. Afterwards the prospect receives a quote with fees.
Engagement and power of attorney
The engagement is given in writing and the power of attorney for the tax office is set up. From here on you can monitor deadlines and receive assessments.
Notice to the previous firm
The client gives notice herself, in writing. You provide a template on request, but you do not give notice in her name unless she expressly wants that.
Hand-over of documents
The previous firm hands over receipts, accounts, returns and, where agreed, the bookkeeping data in electronic form. You tell the client which documents you actually need.
Start with your firm
Create master data, take over the opening balance sheet or balances brought forward, set up digital document exchange, discuss the first report. A short meeting after three months shows whether everything is running.
Be honest about timing. A switch is easiest at the end of a financial year, when the old firm still completes the annual accounts and you start with the new year. Switching during the year is possible but requires a clear split: who prepares the annual accounts, who files the VAT returns for the current months, who represents the client in an ongoing tax audit? Write on the website that you clarify these questions in the initial meeting.
Notice and hand-over of documents in Austria and Germany
The most common worry is that the previous firm won't hand over the documents or won't accept the notice. The legal rules are clearer in both countries than many clients think. On your website you explain them in general terms and refer to the initial meeting for the individual case.
| Topic | Austria | Germany |
|---|---|---|
| Notice | Many firms agree on the chamber's general terms of engagement for the Wirtschaftstreuhand professions (AAB). Under these, an ongoing engagement without good cause ends in writing with three months' notice to the end of a month, unless agreed otherwise (point 10 AAB 2026, point 9 AAB 2018). Some separate rules apply to consumers. | The tax advisory contract is usually a service contract for services of a higher kind and can, in principle, be terminated by the client at any time under § 627 BGB. Deviating agreements and work results such as annual accounts already begun must be checked case by case. |
| Hand-over | On request, the firm hands over all documents it received from the client, but not working papers and correspondence (point 14 AAB 2026). Electronic bookkeeping data is handed over on request in a common, machine-readable format, against a reasonable fee. | Documents the firm received from or for the client must be handed over on request (§ 66(2) StBerG, § 13(4) BOStB). Exempt are correspondence with the client, documents she already has in original or copy, and internal working papers. |
| Unpaid fees | Statutory right of retention (§ 471 ABGB, § 369 UGB), to which the AAB refer | Right of retention until fees and expenses are paid, unless withholding is unreasonable (§ 66(3) StBerG) |
| Retention | The duty to collect documents and their storage are governed by the AAB; the firm may keep copies | Files are kept for ten years (§ 66(1) StBerG) |
When clients leave you
The same rules apply the other way round. A firm that hands over cleanly, quickly and without reproach is recommended even by clients who leave. Settle open fees beforehand with a friendly, clear reminder; the generator for payment reminders and dunning letters provides a template. The right of retention is a last resort, not standard practice, and in Germany it is expressly excluded where withholding would be unreasonable.
Power of attorney at the tax office: power of attorney database (VDB) and FinanzOnline
For clients, the power of attorney is the least visible and at the same time riskiest part of the switch. If assessments still go to the old firm after the switch, deadlines for objections or appeals run without anyone noticing. So explain on your website that you take care of it.
On the website, a sentence like this is enough: “We set up the power of attorney at the tax office. You sign only once, and we check that assessments arrive at our firm afterwards.” Details such as forms and software belong in the initial meeting, not on the page.
Making fees and the cost of switching transparent
“Steuerberater wechseln Kosten” (cost of switching tax adviser) is one of the most frequent searches. Behind it are two questions: what does the new firm cost, and what does the switch itself cost? You can explain both on the website without naming specific prices for every case.
- Germany: Fees are governed by the Steuerberatervergütungsverordnung (StBVV, the fee regulation for tax advisers), with value-based fees and time-based fees. A higher or lower fee can be agreed in text form; you must inform the client of this in text form (§ 4 StBVV). Explain on the website whether you bill under the StBVV or offer flat fees for ongoing services.
- Austria: There is no binding fee schedule. You agree the fee freely, often as a flat fee for bookkeeping and payroll plus hourly fees for additional work. State the model and, if you wish, orders of magnitude.
- Take-over effort: Say openly whether you charge a one-off amount for familiarisation, data transfer or catching up on missing months, and that you will name it in advance.
- Costs at the old firm: Services provided until the end of the engagement still have to be paid. In Austria the previous firm may charge a reasonable fee for handing over the data in machine-readable form (point 14 AAB 2026).
A lure such as “switching bonus: three months free”, on the other hand, is risky. In Germany, § 19 BOStB expressly names the offer of an unreasonably low fee as an unfair means of ousting a colleague from an engagement. How far fee advertising may go is described in the guides Advertising for tax advisers in Germany and Advertising for tax advisers in Austria.
No poaching, no running down: what professional rules allow
A page for people who want to switch is permitted. It provides factual information about a situation many business owners find themselves in and is aimed at everyone, not at the clients of one particular firm. The line is crossed where you target individual engagements of a colleague or disparage her work.
- Germany: Advertising is permitted as long as it provides factual information about professional activity and is not aimed at obtaining an engagement in an individual case (§ 57a StBerG). § 19 BOStB declares any measure aimed at unfairly ousting another tax adviser from an engagement to be a breach of professional duty, for example using unlawfully obtained address data, working with employees of the other firm, offering an unreasonably low fee or disparaging the colleague. § 7 BOStB requires objectivity and collegiality.
- Austria: The WTBG 2017 has no advertising section. The yardstick is professional conduct under §§ 71, 72 WTBG 2017 and the chamber's practice guidelines, plus the UWG, which among other things prohibits disparaging factual claims about competitors (§ 7 UWG). Disparaging comparisons with colleagues are considered the limit of permissible advertising.
How to get it right
- “Thinking about switching? Here's how a take-over works with us.”
- Describe factually what you offer: a fixed contact person, a call-back on the same day, digital document exchange
- Answer typical questions on notice, documents and power of attorney neutrally
- Contact the previous firm only with the client's consent, factually and collegially
Better avoid
- “Unhappy with your tax adviser? That doesn't happen with us.”
- Naming other firms or alluding to their reviews
- Using client lists or contacts that former employees of the other firm brought with them
- “Switching bonus”, free months or rock-bottom prices to pull away ongoing engagements
Restraint applies in the initial meeting too. If a prospect complains about the previous firm, listen, but don't judge. Whether mistakes were made there can only be said after reviewing the documents anyway, and even then what counts is the client's interest, not triumph over a colleague.
Contact and initial meeting for people who want to switch
Anyone who wants to switch has usually hesitated for a long time. Once the decision is made, the way to you must be short. A dedicated enquiry form on the switching page or a pre-selected topic in the contact form helps you classify the enquiry correctly. How to design the contact page as a whole is described in the article The contact page of a firm.
How your website wins over people who want to switch
- A dedicated “Switch to us” or “Switching tax adviser” page with process, timing, documents, power of attorney and costs
- In the form, ask for legal form, industry, services wanted and a note on open deadlines, not the name of the previous firm as a required field
- Offer a downloadable list of the documents needed to get started, such as the latest assessments, annual accounts, trial balances, contracts
- State a response time: “We'll get back to you within two working days.”
- Introduce the contact person for the switch with a photo
- Link the switching page from the Google profile, the focus pages and the footer
Document list for switching firms
Create a free document checklist for new clients that you can link on the switching page or send after the initial meeting.
By the way, people who switch are often particularly well-suited clients: they know what they want and have a point of comparison. How to win such engagements in a targeted way and filter out unsuitable enquiries kindly is shown in the article Winning clients as a tax adviser.
Sources
- § 66 StBerG: client files
- § 57a StBerG: advertising
- Professional Code of the Federal Chamber of Tax Advisers (BOStB) with FBO
- § 4 StBVV: fee agreements
- § 627 BGB: termination without notice in positions of trust
- Federal Chamber of Tax Advisers: power of attorney database
- § 77 WTBG 2017 (power of attorney, para. 11), RIS
- KSW: client relationship and general terms of engagement (AAB 2026)
- ABGB § 471 (Zurückbehaltungsrecht), RIS
- § 71 WTBG 2017 (standesgemäßes Verhalten), RIS
- § 7 UWG (Herabsetzung eines Unternehmens), RIS
