In the face of complex tax legislation, it is often necessary, not only for the self-employed, but also for employees, to use the services of a tax adviser. This applies in particular if additional income is earned in addition to the actual activity. Of course, this service is not quite cheap, but it can be worthwhile, especially as part of the tax consultant costs is deductible.
The costs incurred by tax consultancy are clearly distinguished as to whether they relate to the professional or private sphere. Only the costs directly or indirectly related to the determination of income can be counted as income-related expenses or business expenses. In addition to income from self-employment or employment, rental income, capital gains and income from agricultural or forestry operations are taken into account.
In contrast, the assistance of a tax consultant is not deductible, as long as it relates to children, capital contributions, pensions or household-related services. It is therefore important that the tax accountant in his billing the respective services exactly aufschlüsselt. The duty to employ a particular tax adviser to benefit from these benefits does not exist. It should only be a local tax accountancy office, as tax consultants each receive regional approval and therefore, for example, a tax adviser in Berlin can not operate nationwide.
Also, taxpayers who complete their tax return without the assistance of a tax consultant, the wholly or partially deduct the resulting costs. In addition to the membership fees for a Lohnsteuerhilfeverein, this includes amounts that relate to the purchase or rental of tax literature and tax software. Since it can not be clarified exactly how large the professional and the private share are, in principle all costs up to 100 euros are fully credited as income-related expenses. If the amount is between 100 and 200 euros, 100 euros can be claimed. For costs over 200 euros, half will be taken into account.