Accounting helper - Registration

Do you want to become self-employed in the field of accounting assistance? The Tax Advice Act and the Legal Services Act set strict limits on your intended activity. For example, assistance in tax matters or accounting assistance is reserved for tax advisors. Advice on matters of labour or social security law reserved for lawyers is also prohibited. In the case of the remaining activities, the law distinguishes between those activities which everyone is entitled to carry out and those for which further qualification is necessary. In any case, however, a trade must be registered.

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  • Gewerbeanmeldung

In addition to the documents required to submit the business registration, no further documents are required.

A separate platform has been developed for online application. On the so-called service platform you can submit your applications electronically and much more! You are welcome to get your own picture of the application in advance without registering in advance. Use the simulation to do this. In order to make full use of the online application process, you must first register with the online application procedure.

Online application procedure of the Single Point of Contact Hessen


Activities permitted without special qualifications

Everyone is allowed to carry out mechanical operations in the keeping of books and records which are relevant for taxation. These include:

  • Writing and arithmetic
  • Data collection according to documents accounted for by the client or by another authorised person
  • Data collection according to binding booking instructions of the client or another person authorised to issue booking instructions
  • Compilation of data according to predetermined programs, but not the legal assessment of facts (e.g. the computing of supporting documents and the issuing of posting instructions)

Activities that are only permitted with certain qualifications

Further powers are conferonable by persons who:

  • have passed a final examination in tax and economic advisory or commercial training occupation or have acquired an equivalent prior education
  • and thereafter at least 3 years in the field of accounting, at least 16 hours per week.


  • Equivalent training is, for example, a three-year training as a financial candidate or as a cooperative auditor of the association, which ended with the tax inspector's examination.
  • Persons with a higher qualification are also treated as certified sales assistants (e.g. with a completed accounting examination or with successfully completed economics studies).

The above persons may carry out the following activities:

  • Posting current transactions (account assignment, issuing of booking instructions), i.e. recording of transactions by basic records (list of receipts or outgoing documents, keeping of a cash register, sticking of bank statements separated by accounts)
  • Posting ongoing transactions by creating booking rates
  • Data collection for the purpose of computer is recorded out of the home (with the intermediary of a tax advisor, according to a chart of accounts drawn up by the tax advisor)
  • technical compilation of the annual financial statements and business analysis of the figures in the form of key figures (not: preparation of the annual financial statements, also not in the form of a program-controlled expression = "button press balance")
  • Tax-related assistance in setting up the accounts (e.g. by providing assistance in the choice of the accounting system, the equipment to be used, the way in which the document is taken over or the printing of the accounting results)
  • Produce ongoing payroll statements and payroll tax declarations



If you meet these requirements, you must perform these activities responsibly, i.e. you may use the assistance of employees, but you must have actual and legal responsibility for the execution of the order yourself. Take.
In the case of companies, persons entitled to represent them must comply with the above requirements.

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  • § 6 Steuerberatungsgesetz (StBerG) Buchführungshelfer

You do not have to prove the required qualification when registering for business, nor do you need permission from the tax authorities.

However, if you are carrying out activities for which you cannot prove a prescribed qualification, you will have to expect actions from the tax authorities and warnings from competitors (e.g. tax advisors).

Responsible for the content
Hessian Ministry of Finance

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