What a tax adviser costs students is governed by the Tax Adviser Fee Ordinance (StBVV). It sets fee ranges based on a value of the matter. For an income tax return with small income, a minimum value applies, so the lower end of the range is easy to determine.
In short: For an income tax return without determining individual income items, section 24(1) no. 1 StBVV provides 1/10 to 6/10 of a full fee, based on a value of at least 8,000 euros. Under table A the full fee is 514 euros, so the range is 51.40 to 308.40 euros net, plus expenses and VAT. Last updated: November 2026.
Key points
- Fees follow the StBVV and a value of the matter, not the time spent.
- For an income tax return under section 24(1) no. 1 StBVV a minimum value of 8,000 euros applies, with a range of 1/10 to 6/10 of the full fee.
- The full fee under table A is 514 euros at 8,000 euros and 605 euros at 10,000 euros (version in force since 1 July 2025).
- Expenses and VAT are added, and further fee items can arise.
- Wage tax assistance associations charge a membership fee, not fees under the ordinance.
How does a tax adviser calculate fees?
Tax advice is remunerated under the Fee Ordinance for Tax Advisers, Tax Agents and Professional Practice Companies, the StBVV. For each activity the ordinance sets a fee range that the adviser fills in for the individual case. Within the 1/10 to 6/10 range, the adviser considers the scope and difficulty of the task and the client’s circumstances. The fee tables are in the annexes to the ordinance. Table A, the advisory table, gives the full fee for each value of the matter.
For an income tax return without determining individual income items, section 24(1) no. 1 StBVV applies. The value is the sum of the positive income, but at least 8,000 euros. This matters for students, because income from a side job or internship is often below that mark. The minimum value is then used.
What does an income tax return cost under the table?
A reproduction of Table A in the version valid from 1 July 2025 gives these full fees for the two lower values. Later amendments to the ordinance may change the figures, so the current wording of Annex 1 to the StBVV is decisive. They yield the range under section 24(1) no. 1 StBVV.
| Value of the matter | Full fee (table A) | 1/10 | Midpoint 3.5/10 | 6/10 |
|---|---|---|---|---|
| 8,000 euros (minimum) | 514.00 euros | 51.40 euros | 179.90 euros | 308.40 euros |
| 10,000 euros | 605.00 euros | 60.50 euros | 211.75 euros | 363.00 euros |
All amounts are net. Expenses and VAT are added. The figures are an arithmetic illustration of the fee range. The fee actually charged is set by the adviser within the range. Whether your case falls under no. 1 or whether further fee items apply, for example for determining income items, should be clarified before you hire someone.
Worked example for students with a side job
Assumption: In 2026 you have income from employment of less than 8,000 euros as a working student and no other income. The adviser applies the minimum value of 8,000 euros under section 24(1) no. 1 StBVV and uses 3/10.
- Full fee under table A at 8,000 euros: 514 euros.
- 3/10 of that: 154.20 euros net.
- Expenses and VAT are added.
If the adviser applied the maximum of 6/10, it would be 308.40 euros net, and at the minimum of 1/10 it is 51.40 euros. Whether a refund outweighs these costs depends on your tax. With small side jobs the refund is often not above the advisory fee.
What alternatives are there to a tax adviser?
You can file the return yourself through ELSTER, the tax administration’s online portal. For simple cases with one employer that is quite manageable, as the guide Tax return without a tax adviser shows. There are also wage tax assistance associations (Lohnsteuerhilfevereine).
These associations may advise members who have income from employment, certain recurring payments or maintenance. According to the information sheet of the Lower Saxony State Tax Office (as of October 2017), they may not help if there is income from agriculture and forestry, a trade or self-employment, and other income is limited to 13,000 euros, or 26,000 euros for joint assessment. The information sheet is older, and the current limits are stated by the association concerned or the State Tax Office. If you are self-employed on the side, you fall outside this group. The fee may depend neither on the amount of the refund nor on the scope of the advice. Social gradations, for example by income or family status, are permitted.
| Route | Billing | Suitable for |
|---|---|---|
| Yourself via ELSTER | no advisory fee | simple cases, one employer, few deductions |
| Wage tax assistance association | membership fee under its statutes | income from employment, no trade or self-employment |
| Tax adviser | fees under the StBVV, expenses, VAT | self-employment, several income types, complex cases |
When is a tax adviser still worthwhile?
A tax adviser is worth considering if you are self-employed alongside your studies, have foreign income, claim a second degree with a loss carryforward, or have investment income with special questions. For simple cases ELSTER or an association is often enough. If you hire an adviser you also benefit from the longer filing deadline. Under section 149(3) AO it ends on 29 February 2028 for 2026, while the regular deadline expires on 2 August 2027. Background on the deadline is in Tax return with a tax adviser: extended deadline.
On the tax treatment of advisory costs themselves: whether and to what extent you can deduct them depends on what they were incurred for. Costs of determining income can be work-related expenses. The tax office or your adviser can explain the allocation. More on deductible items is in Flat-rate work expenses for students.
Frequently asked questions
Can I learn the fee in advance?
You can ask the adviser for a cost estimate before engagement and have them explain which value of the matter and how many tenths they apply. That gives clarity before work begins.
Do the figures apply equally to every adviser?
The StBVV range applies to everyone. Within the range the adviser sets the fee, considering scope, difficulty and circumstances. That is why invoices differ.
Is there a flat rate for students?
The StBVV has no separate student tariff. With small income, the minimum value of 8,000 euros acts as the lower limit of the calculation.
What does a wage tax assistance association cost?
The fee follows from the association’s statutes or fee schedule. It may not depend on the refund. The exact amount is stated by the association.
What to do now
- Check whether your case is simple: one employer, no self-employment, no foreign income.
- Ask an adviser about the value of the matter, tenth range, expenses and VAT.
- Compare with ELSTER and with a wage tax assistance association, if you are allowed to join.
- Note the deadlines: 2 August 2027 without an adviser, 29 February 2028 with one, for the year 2026.
If you want to sort out insurance and retirement provision as well as taxes, personal advice at Academycon can make sense: How we work (in German).
Related articles
- What changes in 2027 for taxes? Overview
- Tax return without a tax adviser
- Tax return with a tax adviser: extended deadline
- Tax Return for Students: How to Get Your Money Back
- Tax checklist for your first job
Sources: Section 24 StBVV, tax returns (accessed November 2026), Annex 1 StBVV, table A, reproduction with version from 1 July 2025 (accessed November 2026), Information sheet for wage tax assistance associations, Lower Saxony State Tax Office (as of October 2017), Section 149 AO, filing deadlines (accessed November 2026)
Last updated: November 2026. This guide is general information, not individual advice.
