Tax Advisor Costs for a GmbH in Germany 2026: Monthly Fees, Annual Accounts and a Worked Example
A tax advisor (Steuerberater) costs a German GmbH €200–800 a month for bookkeeping in 2026, plus the annual accounts and tax returns. With a worked example under the StBVV fee schedule (about €5,760 net a year at €250,000 revenue), deadlines, negotiation tips and the route with free double-entry bookkeeping.
- Category
- Tools & comparisons
- Updated
- Author
- Diana Chebotareva
A tax advisor costs a small GmbH in Germany €200–800 a month for ongoing bookkeeping in 2026, plus the annual accounts and tax returns once a year. Under the StBVV fee schedule, the standard mid-range fee for a GmbH with €250,000 revenue comes to about €5,760 net a year, before payroll and advice.
This applies to the GmbH and the UG alike. Below we work the fees out line by line, show what the monthly fee already covers, and compare it with the software route.
Key takeaways
- Ongoing bookkeeping: usually €200–800 a month. Under § 33 StBVV it is 2/10 to 12/10 of a table C fee, every month.
- VAT return included: if the firm keeps the books, the advance VAT return (UStVA) is covered by the monthly fee (§ 33(8) StBVV).
- Annual accounts: 10/10 to 40/10 of table B (§ 35 StBVV). At €250,000 revenue and an €80,000 balance sheet that is €512 to €2,048 net.
- Worked example: the mid-range fee for bookkeeping, accounts and three annual returns is about €5,760 net a year, or about €8,220 at €500,000 revenue.
- Negotiate: a fee agreement in text form may be above or below the StBVV (§ 4 StBVV). Anything outside the tables is billed by the hour at €66 to €164.
- With Norman: double-entry bookkeeping is free; the VAT return, annual accounts with E-Bilanz, corporate and trade tax cost €39 a month billed yearly.
How does a tax advisor bill a GmbH?
The Steuerberatervergütungsverordnung (StBVV), the statutory fee schedule for tax advisors, sets a range for each service. It depends on two things:
- Value (Gegenstandswert): the basis of the service. For bookkeeping it is annual revenue or total expenses, whichever is higher; for the annual accounts it is the mean of the balance sheet total and annual output.
- Rate in tenths: a range from minimum to maximum. The firm picks a rate according to effort and difficulty. The mid-range fee is the usual reference for an average case.
The firm takes the table amount for the value and multiplies it by the chosen rate. A GmbH almost always pays for these items:
| Service | StBVV | Range | Table | Value |
|---|---|---|---|---|
| Ongoing bookkeeping | § 33(1) | 2/10 – 12/10 per month | C | annual revenue or expenses, the higher |
| Advance VAT return (UStVA) | § 24(1) no. 7 | 1/10 – 6/10 | A | only without a bookkeeping mandate, else covered |
| Annual accounts (balance sheet and P&L) | § 35(1) no. 1a | 10/10 – 40/10 | B | mean of balance sheet total and annual output |
| Corporate tax return | § 24(1) no. 3 | 2/10 – 8/10 | A | taxable income, at least €16,000 |
| Trade tax return | § 24(1) no. 5 | 1/10 – 6/10 | A | trade income, at least €8,000 |
| Annual VAT return | § 24(1) no. 8 | 1/10 – 8/10 | A | 10 % of turnover, at least €8,000 |
On top come the post and telephone allowance (20 % of each fee, at most €20 per matter, § 16 StBVV) and 19 % VAT. Anything without a table, such as tax planning or follow-up questions on the books, is billed as a time fee: €16.50 to €41 per started quarter hour (§ 13 StBVV), so €66 to €164 an hour.
Worked example: a GmbH with €250,000 revenue
The example GmbH has €250,000 revenue, €200,000 expenses, €50,000 profit and an €80,000 balance sheet total. It files the VAT return monthly and has no employees. The firm does the bookkeeping, the annual accounts and the three annual returns. The figures come from the StBVV tables, calculated with our tax advisor fee calculator:
| Item | Value | Minimum | Mid-range | Maximum |
|---|---|---|---|---|
| Bookkeeping, 12 months | €250,000 | €760.80 | €2,662.80 | €4,564.80 |
| VAT returns, 12 months | in bookkeeping | €0 | €0 | €0 |
| Annual accounts | €165,000 | €512.00 | €1,280.00 | €2,048.00 |
| Corporate tax return | €50,000 | €260.80 | €652.00 | €1,043.20 |
| Trade tax return | €50,000 | €130.40 | €456.40 | €782.40 |
| Annual VAT return | €25,000 | €85.40 | €384.30 | €683.20 |
| Expense allowance (§ 16) | €229.24 | €320.00 | €320.00 | |
| Total net | €1,978.64 | €5,755.50 | €9,441.60 | |
| VAT 19 % | €375.94 | €1,093.55 | €1,793.90 | |
| Total gross | €2,354.58 | €6,849.05 | €11,235.50 |
At the mid-range fee, the GmbH pays about €222 net a month for bookkeeping and just over €2,770 net for the accounts and returns. It reclaims the VAT as input tax, and the fees themselves are business expenses. At €500,000 revenue, €420,000 expenses and a €150,000 balance sheet, the mid-range fee rises to about €8,220 net a year.
With Norman the same scope costs €468 net a year: double-entry bookkeeping is free, and the VAT return, annual accounts with E-Bilanz and the three annual returns are included in the Max plan for €39 a month billed yearly. That is €5,287.50 less than the mid-range fee, and you file everything straight from the app.
What firms typically charge a GmbH
In practice many firms do not bill by the table but agree a monthly or yearly price. These ranges are common for small and mid-sized GmbHs:
| Service | Typical cost | Billing |
|---|---|---|
| Ongoing bookkeeping | €200–800 a month | by number of documents, VAT return included |
| Annual accounts (balance sheet and P&L) | €1,500–5,000 a year | once a year |
| Corporate and trade tax returns | €800–2,500 a year | once a year |
| VAT return without a bookkeeping mandate | €30–100 per return | monthly or quarterly |
| Payroll | €20–60 per employee per month | plus €50–80 setup per person |
An offer well above the mid-range fee is allowed if it is a fee agreement in text form (§ 4(1) StBVV). If an agreed fee is unreasonably high, a court can reduce it to the statutory amount (§ 4(2) StBVV).
What the mandate covers and what costs extra
| Usually in a full mandate | Usually billed separately |
|---|---|
| Ongoing bookkeeping with VAT returns | Tax planning (holding, bonuses, pension commitments) |
| Annual accounts with E-Bilanz | Support during a tax audit |
| Tax returns (corporate, trade, VAT) | Objections and tax court proceedings |
| Payroll, if commissioned | Notes to the accounts (§ 35(1) no. 1b, 2/10 to 12/10) |
| Follow-up questions and rework as a time fee |
Checklist for the firm's offer
Before you sign, get these points in writing:
- Is it titled "Vergütungsvereinbarung" (fee agreement)? Only then is a price above or below the StBVV valid (§ 4(1) StBVV). It must not be part of the power of attorney.
- Is the VAT return included in bookkeeping? Under a bookkeeping mandate it must not appear again (§ 33(8) StBVV).
- What counts as extra? Have the firm list what is billed by the hour, and ask for the hourly rate.
- Who delivers the receipts, and how? Digital, sorted receipts cut the effort. Unsorted ones end up at the top of the range.
- Which deadlines apply? With a firm, the 2026 returns are due on 29 February 2028; without one on 2 August 2027 (§ 149(2) and (3) AO; 31 July 2027 is a Saturday).
Does a GmbH need a tax advisor at all?
Legally, no. The GmbH must keep double-entry books, draw up and publish annual accounts and file its returns electronically. The managing director may do this personally, with software or by hand.
In our analysis of business expenses from July 2025 to June 2026, about 43 % of businesses had an expense for legal and tax advice in twelve months. Advice made up about 2 % of total spend. The figures come from digitally organised businesses that keep their books with Norman and are not an average of all GmbHs. The full analysis is in Business expenses of entrepreneurs in Germany.
A tax advisor pays off mainly if you:
- have several shareholders or a holding,
- need tax planning (salary or dividend, bonus, pension commitment),
- face a tax audit,
- run a lot of payroll with special cases. Fixed monthly salaries and commercial Minijobs you can run yourself in Norman's payroll.
Whether you need an advisor at all is covered in Do I need a tax advisor?. The direct comparison of both routes is in Tax advisor or software?.
Combining software and a tax advisor
Many GmbHs split the work: the software handles receipts, bank reconciliation, VAT returns and the annual accounts, and the advisor steps in only for planning and special cases. The firm then charges no monthly bookkeeping fee, only its hours or single returns. The right route depends mainly on complexity:
In the hybrid model you give the firm its own advisor access on the Pro plan (€9 a month billed yearly) or send it a DATEV export. How Norman works as a DATEV alternative for the GmbH and what the GmbH bookkeeping obligations require is covered in our guides.
How to do it with Norman
Taxes for the GmbH and UG run in Norman off the same books, step by step:
- Sign up for free and connect your bank account. No business account yet? Qonto gives a €50 bonus with the code NORMAN50.
- The AI Bookkeeper books. It pulls in bank transactions, matches receipts and books double-entry, and you just approve. Double-entry bookkeeping stays free.
- Send the VAT return. Under "Taxes" open the month's return, check the preview and submit it via ELSTER.
- Prepare the annual accounts. Under "Accounting → Setup → Annual close" reconcile the year, check the "ELSTER test preview", choose "Lock the year", then "Submit E-Bilanz". You also download the disclosure PDF there.
- File the annual returns. Norman fills in corporate tax, trade tax and the annual VAT return from the same figures. You check the preview and send.
What it costs: double-entry bookkeeping, e-invoices, the AI autopilot and the bank connection are free, with no end date. On the Max plan for €39 a month billed yearly (plus VAT), Norman builds the VAT return, annual accounts with E-Bilanz, corporate and trade tax, and you file it all straight from the app. More on taxes for the GmbH and UG with Norman.
Changelog
- October 2026: Worked example from the StBVV tables for €250,000 and €500,000 revenue, VAT return covered by the bookkeeping fee (§ 33(8) StBVV), fee agreement under § 4 StBVV instead of the repealed flat fee in § 14, deadlines for the 2026 returns, business expense data, Norman steps and FAQ added.
Frequently asked questions
- How much does a tax advisor cost a GmbH per month?
- For ongoing bookkeeping usually €200–800 a month, depending on the number of documents. At the StBVV mid-range fee it is about €222 net a month at €250,000 revenue, and the VAT return is already included. The annual accounts and tax returns come on top once a year.
- How much do the annual accounts of a GmbH cost at a tax advisor?
- The StBVV allows 10/10 to 40/10 of table B for the balance sheet and P&L (§ 35). At a value of €165,000 that is €512 to €2,048, with a mid-range fee of €1,280 net. Many firms agree €1,500–5,000 a year with a GmbH.
- Is the VAT return included in the bookkeeping fee?
- Yes, if the firm keeps the books. Under § 33(8) StBVV, the fee for the advance VAT return (UStVA) is covered by the monthly bookkeeping fee. The firm may only bill it separately if you keep the books yourself.
- Does a GmbH have to use a tax advisor?
- No, there is no such duty. The GmbH must keep double-entry books, draw up annual accounts and file its returns electronically, and the managing director may do that personally. With Norman the AI Bookkeeper does the books and builds the accounts and returns, and you file them with the tax office straight from the app.
- Can I agree a fixed price with the tax advisor?
- Yes. Under § 4 StBVV a fee agreement in text form is valid and may be above or below the table fees. Have it list which services are included, so no hourly fees of up to €164 are added.
- What does a GmbH cost per year for bookkeeping and taxes?
- At a tax advisor, at the StBVV mid-range fee, about €5,760 net at €250,000 revenue and about €8,220 at €500,000, without payroll. With Norman, double-entry bookkeeping is free, and the VAT return, annual accounts and annual taxes cost €468 net a year on the Max plan.
Bookkeeping through to the annual accounts: €39 instead of €200–800 a month
Instead of €200–800 a month for bookkeeping at a tax advisor, the AI Bookkeeper pulls in your bank transactions, matches receipts and books double-entry, free and with no end date. On the Max plan for €39 a month billed yearly, Norman builds the VAT return, annual accounts with E-Bilanz, corporate and trade tax, and you file it all straight from the app. Your GmbH saves several thousand euros a year.