Changing Your Tax Advisor as a Freelancer in Germany 2026: Process, Costs and Alternatives

Is your tax advisor too slow, too expensive, or no longer up to speed with your business? You're not alone. In 2026, more and more self-employed founders in Germany are switching – driven by higher StBVV fees, generational shifts in firms, and a wave of AI-powered accounting tools that make many traditional tasks obsolete. Switching is easier than most assume – if you follow the right sequence.

Key points at a glance

• Termination: A tax advisor contract is a service of a higher nature. Under §627 BGB you can terminate at any time, without giving reasons – a fixed "six weeks to quarter-end" only applies if the contract says so.
• Sequence: Set up the new solution (advisor or software) first, then terminate. Never the other way around.
• Records: Your original receipts must be released (§66 StBerG). But for unpaid fees the advisor has a right of retention – settle the open invoice first, then get a clean handover.
• Costs: A new advisor charges under StBVV (roughly 6 % higher since July 1, 2025). For the self-employed with EÜR, typically €300–800 per annual return.
• Alternative: Solo founders with no special situations replace the advisor entirely in 2026 with AI bookkeeping – often saving €200–400 a month.

Five warning signs it's time to switch

A single point rarely justifies switching. Several together – and the change pays for itself:

• You reach your advisor only after three reminder calls and a voicemail
• Receipts sit unbooked for months; your BWA and VAT returns arrive late
• Fees rise every year without an increase in service
• The advisor talks you out of every decision instead of helping plan
• Digital workflow = none: receipts still come and go by post, no interface to bookkeeping

If three or more apply to you, switching is usually a question of when, not whether.

When you can switch – §627 BGB

Here lives the most stubborn myth: there is no statutory six-week notice period. A tax advisor contract is legally a "service contract of a higher nature" resting on a special relationship of trust. That triggers §627 BGB: either side may terminate at any time – no notice period, no important reason. The often-quoted "six weeks to quarter-end" is not the law but a contractual clause many firms write into their terms.

So check your contract first. Three scenarios:

A written termination is enough; you don't need to give reasons. Two pitfalls: the advisor must not terminate "at an inconvenient time" (e.g. just before a deadline you can no longer meet alone) – if they do, they're liable for the damage. And: terminate only once your new solution is set up – otherwise you face a tax-office deadline with no one working on it.

What documents you're entitled to – and where the advisor may stall

With your termination, demand the release of your client documents. The key legal distinction is between two categories:

This is the nuance that surprises many: your original receipts and everything you submitted must be released. The self-created bookkeeping data (e.g. the DATEV file) is the advisor's work result – there's no automatic release claim under §667 BGB, and the firm may charge a reasonable amount for the export.

On top of that comes the right of retention (§66 StBerG together with §273 BGB): as long as a due fee invoice is open, the advisor may withhold the documents. The old assumption "they must release everything, even with an open invoice" is not accurate. Practical consequence: settle the open invoice first, then request the full handover. That's almost always cheaper and faster than a dispute.

Request in writing:

• Original receipts (invoices, contracts, bank statements)
• Bookkeeping data for the last 8 years (retention period shortened from 10 to 8 years in 2026)
• Most recent annual financial statement or EÜR
• VAT returns and tax assessments
• DATEV file (DSCO or CSV export)

Data handover – the DATEV export

Most German firms run on DATEV. Demand a full export of your bookkeeping data in DATEV format (account balances, journal entries, master data). With the export, a successor or modern bookkeeping software can pick up seamlessly – you keep your full history and the tax office sees uninterrupted records. Tip: request exports for the last 3–5 years, even if you only actively migrate the current year. Because the export is a work result, the firm may charge a small fee – clarify this upfront so there's no surprise.

Timing – avoid paying twice

The most common expensive mistake is switching in the middle of the annual accounts. If your old advisor has already put hours into the ongoing financial statement or annual return, they may bill that work – even unfinished. If the new advisor then takes over, you pay for the same work a second time.

How to avoid the double charge:

• Clean cut-off: switch ideally at the start of a quarter or year, when no open assignments are running.
• Clear handover: put in writing who finishes the ongoing accounts – old or new advisor. Both are possible, just not paid twice.
• Lead time: in practice 4–6 weeks is fair so ongoing matters transfer cleanly.

Fees – what the new advisor can charge under StBVV

The Steuerberatervergütungsverordnung (StBVV) was updated on July 1, 2025 – tables A through D are now roughly 6 % higher. Fees can deviate from the StBVV default in either direction, but since the reform any deviation requires a written fee agreement (Vergütungsvereinbarung in Textform). Get a written quote before you sign on.

Rough orientation for the self-employed with EÜR (2026 costs in detail):

Add up the items before signing – a full mandate often lands at €2,000–4,000 per year.

Alternative – replace the advisor entirely

Not every self-employed person needs a traditional advisor at all. If your revenue is manageable, you have no special situations, and no employees, you can handle bookkeeping and the full tax return in 2026 with AI software. Norman replaces the receipt workflow, posting, EÜR, UStVA, and annual return – all in one tool, without monthly advisor fees. Solo founders find everything previously handled by a firm in our tax workflow for the self-employed.

More complex cases (GmbH, international structures, tax audits) still need an advisor – but as a co-pilot rather than full-time custodian. Whether your case falls one way or the other is settled by the comparison tax advisor or software? and the question do I even need a tax advisor?.

The starter book for your self-employment

Free e-book: registration, accounting, your first invoice, and taxes, plus a tax calendar, deductions cheat sheet, and invoice template.

Email *

Company website

I want to receive the starter book and agree that Norman may send me related emails with tips and product info. Details in the privacy policy. Unsubscribe anytime. *

Get the free book

Checklist for a seamless switch

1. Choose a new advisor or trial new bookkeeping software
2. Review the old contract – notice clause and any final invoice
3. Settle the open fee invoice (otherwise the right of retention applies)
4. Terminate in writing (email with read confirmation)
5. Request client data and DATEV export
6. Revoke the old power of attorney, grant a new one via ELSTER
7. Migrate your receipt intake, ideally at quarter- or year-start

Frequently asked questions about switching

Can I just switch tax advisors?

Yes. Under §627 BGB you may end the mandate at any time – no notice, no reason – unless the contract says otherwise. The only practical caveat: set up your new solution before you terminate.

Do I have to give a reason for terminating?

No. A written termination is enough; no reason is required. Only if you want to sidestep a contractual notice period do you need an "important reason" under §626 BGB – such as missed deadlines or total silence.

Can the advisor withhold my documents?

Your original receipts must be released. But if a fee invoice is still open and due, the advisor may withhold the documents via the right of retention (§273 BGB) until payment. So settle the open invoice first.

What does switching tax advisors cost?

The switch itself is free. Costs arise only from the old advisor's final invoice, a possible fee for the DATEV export, and the new advisor's ongoing StBVV fee. Those who move to software save the ongoing fee entirely.

Can I switch mid-year?

Yes, legally at any time. Practically, schedule the switch around any ongoing annual accounts so you don't pay for the same work twice. The start of a quarter or year is ideal.

How do I switch the power of attorney at the tax office?

The old power of attorney is revoked and the new one granted electronically via the ELSTER authorization database. The new advisor – or, with software, your own ELSTER account – files the authorization; the tax office accesses it directly.

Conclusion

Switching tax advisors in 2026 isn't a major operation anymore: terminable anytime under §627 BGB, request the DATEV export, set up the new solution. Watch the two things that actually cost money – open fees (right of retention) and switching mid-accounts (double charge). Those who can skip the advisor entirely and run on AI bookkeeping often save €200–400 per month and gain speed at the same time. The rule stays: set up the new solution first, then terminate – never the other way around.