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Myths & facts · 9.1

Myth: “I need a tax advisor.”

Short answer

False. No one is required to hire a tax advisor, not even a UG or GmbH.

Key points

Under the German Fiscal Code (Abgabenordnung), you may be represented by an advisor, but you do not have to be. The tax returns must be submitted by the taxpayer—for a GmbH, this means the managing director. The tax office does not care who prepares them. You are responsible in any case.

Rule of thumb: A tax advisor is an option, not an obligation.

Legal basis

§ 80 AO§ 149 AO

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