Advertising for tax advisers in Germany: § 57a StBerG and § 9 BOStB in practice

§ 57a StBerG: what “factual” really means

Reading the statutory text for the first time, you might picture sober lists of services in grey type. The duty of factuality is not that narrow. In 2009, the Bundesgerichtshof (BGH, Federal Court of Justice) ruled that tax advisers do not have to restrict themselves to dry facts. Advertising that attracts attention is also permitted, as long as no public interest is impaired (BGH, judgment of 29.07.2009, I ZR 77/07). According to this judgment, even marketing letters to people who are not yet clients were not impermissible from the outset.

What was impermissible in the same case was something else: the sweeping disparagement of other tax advisers' prices and quality. This is in line with the professional code: factuality and collegiality belong together, and unprofessional attacks on colleagues are off limits (§ 7 Abs. 1 BOStB). The formula for practice: you may stand out, inform and show your strengths, but not run others down, claim anything untrue or solicit a specific engagement.

§ 9 BOStB: titles and public announcements

The Berufsordnung (BOStB, professional code) of the Bundessteuerberaterkammer was last amended by resolution of the Satzungsversammlung (rule-making assembly) of 22 September 2026, published on 27 October 2026. The advertising rules in § 9 have essentially stayed the same. Above all, they govern how you describe yourself.

Official titles may appear directly next to the name: the professional title under § 43 StBerG, academic degrees, the specialist adviser titles for international tax law and for customs and excise duties, “Landwirtschaftliche Buchstelle” (agricultural accounting office) and, for dual professionals, Fachanwalt titles. Specialist adviser titles awarded by the Steuerberaterverband (tax advisers' association) are not official titles and must not appear as an addition to the professional title (BFH, judgment of 23.02.2010, VII R 24/09). They are well placed in a separate paragraph headed “Further training” on the team page.

The ban on soliciting the individual engagement

The second part of § 57a StBerG is the real difference from ordinary business advertising. General information about your firm is allowed; targeting a person to win a specific engagement that is already recognisable is not. The line is not always sharp in individual cases, but the following examples show the direction.

• More likely permitted: a circular to tradespeople in your town pointing out your services for small businesses; a talk at the start-up centre; a landing page “tax advice for solar panel operators”.
• Problematic: a letter to a company whose tax audit you read about in the newspaper, offering to take over representation; approaching heirs shortly after a death with an offer to prepare the inheritance tax return.
• Relating to existing clients: information to existing clients about new services or changes in the law is common and unproblematic.

Firm name, domain and regional terms

More is possible with the firm name and domain than is often assumed. The BGH's senate for tax adviser matters did not regard the domain “steuerberater-suedniedersachsen.de” (tax adviser South Lower Saxony) as misleading or impermissible advertising (BGH, judgment of 01.09.2010, StbSt (R) 2/10). A regional domain with the professional title is therefore possible. Make sure, however, that the name and domain do not create a false impression of size or uniqueness.

The designation “Steuerberatungsgesellschaft” (tax advisory company) is reserved for companies in which the majority of voting rights and management lies with tax advisers (§ 55g StBerG). Anyone who offers tax advice without authorisation is acting not only in breach of professional law but also unfairly: the BGH classified the advertising of a London LLP without members authorised in Germany as unfair and misleading (BGH, judgment of 10.12.2020, I ZR 26/20).

Advertising with fees and initial consultations

Price information on your website is allowed, but it must be consistent with the Steuerberatervergütungsverordnung (StBVV, tax advisers' fee regulation). Since 1 July 2025, the former restrictions on flat fees have been lifted, which has made packages simpler. Anyone deviating from the statutory fee needs a fee agreement in text form (§ 4 StBVV). An advertised package is therefore an offer that has to be agreed in writing in the engagement.

For the initial consultation of consumers, there is a cap of 190 euros (§ 21 Abs. 1 StBVV). So you may advertise: “Initial consultation for private individuals: at most 190 euros plus VAT.” Whether and how you may advertise a free initial consultation is assessed differently; clarify this in advance with your Steuerberaterkammer (chamber of tax advisers). Success fees are only permitted exceptionally in individual cases (§ 9a StBerG) and are therefore unsuitable as an advertising message.

Reviews, seals and rankings

If you show reviews on your website, for example via a widget from Google or ProvenExpert, you must state whether and how it is checked that they come from real clients (§ 5b Abs. 3 UWG). Fake or bought reviews, and claiming that reviews are checked when this is not true, are always prohibited (annex to § 3 Abs. 3 UWG, Nos. 23b and 23c). Because you are also answerable for advertising contrary to professional rules by third parties that you initiate or tolerate (§ 9 Abs. 1 BOStB), this applies equally to agencies that “organise” reviews.

Confidentiality reaches far: it covers everything that has become known to you in the course of your work (§ 57 Abs. 1 StBerG), and breaching it is a criminal offence under § 203 StGB (Criminal Code). Even confirming a client relationship in a public reply can be too much. How to set up and maintain your Google profile is described in the article Google Business Profile for professional firms.

Phone, email, newsletters and social media

On top of the UWG rules, § 57a StBerG always applies: even a permissible call to a business must not target a specific individual engagement. A newsletter with client information, on the other hand, is exactly the kind of factual information the law has in mind; use the double opt-in procedure for sign-ups. On LinkedIn, Instagram or in Google Ads, the same standards apply as on the website: expert posts, a look behind the scenes at your team and ads on search terms such as “Steuerberater Dresden Freiberufler” (tax adviser Dresden for freelancers) are unproblematic.

What happens in case of a breach

Breaches of § 57a StBerG can also be breaches of competition law (§ 3a UWG). Cease-and-desist letters can come from competitors, associations and the Steuerberaterkammern, which as professional bodies have standing to sue (§ 8 Abs. 3 UWG). In addition, there are measures under professional law: a reprimand by the chamber's board (§ 81 StBerG) and, in serious cases, proceedings before the professional court. Commissions for referring engagements are prohibited regardless (§ 9 StBerG), so referral rewards are ruled out.

The mandatory information on your website is a topic of its own: see Imprint for tax advisers in Germany. How to become visible locally in search is covered in the article Local SEO for professional firms.