Overview
- Reporting this week reiterates that the Steuerberatungsgesetz limits who may give tax advice and that casual tasks are not the same as preparing or judging returns.
- Simple support is generally allowed when the taxpayer remains the author and decision‑maker, for example showing how to use Elster, sorting documents, or pointing out missing receipts.
- Unpaid help to close relatives such as spouses, parents, children or siblings is usually permitted while the same family exception does not cover friends, neighbors or colleagues.
- Regular, repeated or multi‑client assistance can be treated as geschäftsmäßig (businesslike) even if no fee is charged, and tax offices can refer violations to fines offices with penalties up to €50,000.
- Practical advice for helpers is to stick to technical and general support, let the taxpayer sign and file their own return, and expect possible enforcement that could include refusal of representation or injunctions.