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Myths & facts · 9.2

Myth: "My tax advisor is liable, so I'm off the hook."

Short answer

Only partially. The tax office always claims the tax from you or your company.

Key points

The company is the tax debtor, not the advisor. The advisor is liable to their client for errors and must have professional indemnity insurance for this purpose. However, compensation is only paid for the damages caused by the error, such as interest or late-filing surcharges. You would have had to pay the tax itself anyway. If you provided documents too late or incomplete, your claim is reduced.

Rule of thumb: You can outsource the work, but not the responsibility.

Legal basis

§ 43 AO§ 280 BGB§ 254 BGB§ 67 StBerG

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