Deduct tax consulting costs: 5 tips for 2026
Whether for accounting, annual financial statements or tax returns: Anyone who outsources tasks to the tax advisor quickly pays several hundred or thousands of euros per year. However, you can deduct many of these tax consulting costs and thus significantly reduce your tax burden.
We show you which costs are deductible, how to enter them correctly and what you should pay attention to when doing so.
The technical platform is operated by Integral Services GmbH. All reserved tasks are performed by Integral Tax GmbH Wirtschaftsprüfungsgesellschaft.
The key points
Tax consulting costs
This includes costs for advice, tax returns, annual financial statements and start-up
Registration
Tax consulting costs are entered in Appendix N in the private sector and in Appendix EUER in the operational sector
Tax advice
Exchanging ideas with experts helps you get the most out of your tax
Input tax
If you are subject to sales tax, you can claim input tax on your tax consulting costs
Documentation
Keep all receipts to ensure that everything remains comprehensible
Our Partners
Companies like yours rely on Integral:
4.0/5
Trustpilot
What counts as tax advisory fees?
Tax consulting costs include the costs that are directly related to your tax advice stand. At first glance, these are expenses that reduce your profit. On the other hand, you can, for example, many of your Tax advisor costs Set off and save money.
Tax advice costs that you can deduct include:
- Tax return costs: For example, when your tax advisor prepares your income tax, business tax or sales tax return.
- General tax advice: Many seek regular advice on possible tax optimizations. These consulting costs are also considered deductible.
- Current accounting and financial statements: Anyone who outsources accounting or annual financial statements can usually claim the costs incurred for this for tax purposes.
- Support during tax audits: If your company is audited, your tax advisor often takes over the communication with the tax authorities. The costs incurred for this are also deductible tax advice costs.
- Advice when starting a business: Tax advice before and during incorporation, for example on choosing the legal form, is also deductible in many cases, provided that there is a specific connection to the subsequent company.
Hire tax advisors: These costs can be deducted
Are tax consulting expenses deductible?
Yes, but not as a general rule. Only certain services are actually covered by the deductible costs. Anyone who wants to deduct tax advisor fees should carefully check Which expenses are initiated by the company — and where they are correctly entered in the tax return. In this section, we will show you which tax consulting costs you can claim for tax purposes.
The costs of preparing the tax return
This is one of the most important tasks of a tax advisor: Preparing the tax return. Here, tax advisor costs are usually deductible. For example, if you hire your tax advisor to prepare your income tax return, you can deduct the corresponding amount.
Tax advice on topics such as “tax optimization” and more
If you're wondering whether you might still be able to save taxes, it may be worthwhile to sit down with your tax advisor. This type of tax consulting expenses is also deductible. On the basis of sound advice, you can optimize your tax burden in many cases.
Costs incurred as part of ongoing bookkeeping and annual financial statements
You can also deduct these costs as expenses. This is an important detail that is particularly relevant for self-employed people, freelancers and companies who regularly seek support from a tax advisor and ask questions about all areas of accounting.
Costs of accompanying a tax audit
A tax advisor can help you go to a tax audit more relaxed. He answers the questions the auditing authority and serves as the first point of contact when it comes to preparing everything properly. You can also deduct the additional costs that become relevant as a result of the said tax audit.
Advice on the topic of “starting a business”
The topic of “taxes” becomes relevant early on, often before the actual founding of a company. To ensure that you are well positioned here, it is often recommended to work with a tax advisor at an early stage. The costs arising from this include deductible costs, for example for advice on the choice of legal form or tax registration. You can find more information about this here: Tax advisor for setting up a business.
Costs of tax advice as part of criminal tax proceedings
Costs of defense in criminal tax proceedings may be deductible if the allegation is operationally caused, for example during a tax audit or a reduction in turnover in the company. In the case of purely private matters, deductibility does not apply.
Costs for tax programs and software
Accounting and tax programs are deductible operating expenses — provided that they are used exclusively for business purposes. This applies, for example, to tools for income surplus accounting, document management or digital accounting. General software solutions with mixed use can only be deducted on a pro rata basis. Make sure to clearly document professional use and all relevant documents to upload.
Note: We will show you the specific benefits and service offerings of our Tax advice for GmbH or UG on.
Where and how are tax expenses recorded?
In order for you to be able to claim your tax consulting costs, you must of course enter them in your tax return as a first step. Depending on whether you pay your tax as a private person or as a trader, these fall within the range of advertising costs or business expenses.
Tax advisor deduct costs: What applies to the income tax return?
As a private person, you usually enter your tax consulting costs in the area of “advertising costs” or “other advertising costs” if they are related to income from non-self-employed work.
- Form: Appendix N
Enter the relevant expenditure in Appendix N. Advertising costs relating to income from non-self-employed work are listed there. - Line 46: Other advertising costs
In line 46, you can enter costs for tax advice, for example, if they relate to your salary or other professional topics.
Note: Costs for purely private advice, such as asset management, are not deductible. Only the professionally initiated share counts as advertising costs.
Claim tax consulting costs as operating expenses
If you are self-employed or run a company, you can deduct tax consulting costs as business expenses — provided that they are related to your entrepreneurial activity.
- Form: EUER attachment
If your company submits a surplus income statement, enter the tax consulting costs in the EUER attachment. - Line 47: Operating Expenses
In line 47, enter the costs that have been incurred, for example, for ongoing bookkeeping, annual financial statements or company tax returns.
Tax consulting costs in the sales tax return
If you are entitled to deduct input tax, you can claim the sales tax shown in the tax advisor invoice as input tax.
- Form: Sales tax return
Enter the corresponding input tax in line 66 — provided that the benefit is related to your company and that you have a proper invoice.
Important: As a small business owner in accordance with § 19 UStG, you are excluded from deducting input tax. In this case, you cannot claim sales tax.
In any case, it is important that an independent auditor can understand exactly why you have claimed which costs. Therefore: Keep all documents that document your tax consulting costs. The tax office could request the documents retrospectively. Of course, the invoice that your tax advisor writes to you is particularly important. Or in other words: You can only deduct your tax advisor fees with the invoice.
Here are the real benefits a tax advisor can offer you
Working with a tax advisor offers many benefits. Most are likely to find the following factors particularly compelling:
Saving time in everyday life
Accounting, advance sales tax returns and annual financial statements cost you many hours — a tax advisor takes on these tasks professionally so that you can concentrate on your core business.
Fewer errors, more security
Errors in tax returns or deadlines can be expensive. A tax advisor knows all regulations, ensures legally secure taxes and protects you from unnecessary back payments or penalty interest.
Take advantage of tax benefits
Depreciation, operating expenses, investment deduction amounts — an experienced tax advisor knows your savings potential and shows you legal ways to optimize taxes.
Reliable sparring partner
Are you planning an investment, a new legal form or would you like to know how to better prepare for a tax audit? Your tax advisor will provide you with expertise.
Scalability & growth
Especially with growing sales, international business or first employees, a tax advisor is essential to avoid mistakes and grow strategically.
On the one hand, this means that a tax advisor costs money, on the other hand, he offers you professional support, which in turn allows you to save money and is on the safe side for tax purposes.
The All-in-One Tax Service for your business
Tax Advisory
Proactive advice that helps you move forward
We understand your business and think proactively instead of just working through obligations.
Quick and personal communication
Your personal tax team will answer you within 24 hours—without waiting, without waiting for weeks.
Central platform for everything
Central platform for everything: Financial statements, receipts, and inquiries come together digitally in one place—including a digital signature.
Bookkeeping
Automated booking processing
Connect bank accounts and payment service providers such as Stripe - we automatically import all transactions.
Easy document management
Digital documents are automatically entered, all others are simply uploaded via our platform.
Weekly accounting & monthly BWA
You will receive regular evaluations and a clear overview of missing documents.
Payroll
Digital management of your employee data
Simply maintain master and transaction data online, without back and forth.
Individual support included
A personal payroll accountant is available to answer any questions or adjustments you may have.
Cost-effective & scalable
Fair prices per payslip and processes that grow with your company.
Financial Statements & Tax Return
Timely and complete
We prepare your tax returns and annual financial statements on time and submit them digitally to the tax office.
No surprises
You will receive an early overview of missing documents, tax obligations and upcoming deadlines.
Easy compliance
We make working together as easy as possible for you.
The technical platform is operated by Integral Services GmbH. All reserved tasks (Vorbehaltsaufgaben) are performed by Integral Tax GmbH Wirtschaftsprüfungsgesellschaft.
Examples: Practical scenarios for private individuals and the self-employed
The following examples show you how you can deduct tax consultancy fees — each based on a specific example for private individuals, self-employed persons and companies subject to VAT obligations. This makes it clear how deductibility differs depending on activity and tax situation.
Private individuals
Ms. S. manages a company subject to sales tax. She hires a tax advisor to prepare her sales tax return and the EUER. The invoice amounts to a total of 1,190€ gross, including 190€ sales tax.
She states the net costs of 1,000€ as operating expenditure in the appendix EUER, line 47.
She claims the sales tax of 190€ as input tax in the sales tax return, line 66.
Statutory regulations and limits
Whether and to what extent tax consulting costs can be deducted is clearly regulated by law. Even though you may not completely take care of your tax yourself, it is important to know the appropriate framework conditions. With the necessary background knowledge, you can do everything correctly. The following are some of the most important legal requirements.
Section 4 paragraph 5 EStG
If you are self-employed or entrepreneurial, your tax consulting costs are considered business expenses, provided that they are used to manage your company. This includes, for example, costs for accounting, annual financial statements or company tax returns.
Section 9 EStG
Private individuals can only deduct tax advice costs if they are related to generating income — for example when spending on preparing a professional income tax return. These expenses are considered advertising costs.
Tax Code (AO)
According to the tax code, you are required to provide evidence of tax-relevant expenditure. In order for tax advice costs to be recognized, you always need a proper invoice. If it is not available, the tax office can refuse to deduct it.
In tax law, we speak of a so-called “mixed cause” when tax consulting costs include both professional and private shares. In such cases, only the professional or business share is tax deductible — either as advertising costs or as operating expenses. The prerequisite is a comprehensible distribution of benefits, for example through an itemized invoice.
Important: Tax consulting fees that are exclusively for private purposes are not deductible. These include, for example, costs for advice in connection with private asset management or for preparing gift tax returns.
Optimally deduct tax consulting costs:
5 tips
Would you like to deduct your tax consulting costs and make the most of your options? Then consider the following tips:
- Collect all relevant costs and document the corresponding processes.
This includes keeping all invoices from your tax advisor — even smaller amounts. Anything that has to do with tax advice can be relevant here.
- Distinguish between private and commercial tax consulting costs.
As a rule, you can only deduct your tax consulting costs as operating expenses if they are related to your business activity. However, if private shares are also involved, you can usually still sell a certain commercial share. Your tax advisor can help you make a clean separation.
- Get tax advice.
Your tax advisor certainly still has ideas on how you can optimize the deductibility of your costs. It can be useful to consult regularly in order to identify new potential.
- Ask your tax advisor to address the invoices they send to you directly to your company.
In this way, you ensure that it is clear from the outset that the services relate to business purposes.
- (if available) Check whether you can also deduct consulting costs abroad.
Working abroad? International consulting costs can also be deductible under certain conditions — for example if they are directly related to your company or a double taxation agreement.
Are you not satisfied with your tax advisor and would like terminate and alternate? No problem! You are not bound to a specific service provider. Switching is usually very straightforward. A lot of information on taxes and accounting can also be found on the website of the Federal Chamber of Tax Advisors, among others.
Conclusion: Use and deduct tax consulting costs in a targeted manner
By deducting your tax consulting costs, you can sometimes significantly reduce your tax burden. In any case, make sure to collect all relevant costs (and the associated documents) and differentiate precisely between private and commercial costs.
The costs incurred as part of income tax returns, start-up advice and investment advice are deductible in many cases. In addition, you can often also claim additional services, such as tax returns for company start-ups or international advice, and thus get the most out of your tax options.
Decrease your tax consulting costs — optimize now with a tax advisor!
Quick onboarding
We will guide you step by step in introducing our platform and ensure a seamless connection of all systems — for maximum flexibility.
Excellent monthly
Conclusion
You can communicate directly with your contact person via our platform, clarify open issues and ask questions about your accounting.
Timely BWA
You will receive your monthly BWA quickly and precisely so that you can keep an eye on your finances at all times.
Frequently asked questions about Deduction of tax consulting costs
Yes, but not as a general rule. You can only deduct expenses that are professionally or operationally motivated. As an employed person, they are eligible as advertising costs, as self-employed persons or entrepreneurs as operating expenses.
As a private person in the Appendix N, line 46 (other advertising costs). As a self-employed person or entrepreneur, enter them in the EUER annex (e.g. line 47) or on the balance sheet as operating expenditure. An overview of the current tax forms and the respective attachments can also be found on the website of your responsible tax office or centrally at: Tax office tax return.
For example, expenditure on tax returns, ongoing bookkeeping, annual financial statements, tax advice, start-up advice or support during a tax audit — as long as there is a professional or operational connection.
No You need a proper invoice for all claimed costs. The tax office will only recognize the expenditure if the cause, performance and amount are comprehensibly documented.
Record all relevant tax consulting costs in full and document them cleanly. Make sure that there is a clear separation between operational and private shares. If you're looking for help with optimization, an experienced tax advisor can help — ideally with knowledge of your industry and region. You can find suitable addresses online. It is best to search specifically for “Steuerberater Berlin” or the city you come from.
Interesting links & more information
Known from
