Lohnsteuerhilfeverein
The German tax-help association, explained.
A Lohnsteuerhilfeverein (LHV) is a member-owned non-profit that prepares income tax returns for its members. It is one of only two professions in Germany legally allowed to do paid tax work for individuals – the other being the Steuerberater.
Legal basis
- § 4 No. 11 StBerG: Defines the scope of advice: employees, retirees, rental and capital income (no upper limit from 09/2026).
- § 13 ff. StBerG: Rules for the association itself: registration, supervision, annual audit.
- Supervision: Each LHV is supervised by the regional Oberfinanzdirektion.
What an LHV may do
- Prepare and file your income tax return.
- Review your Steuerbescheid.
- File appeals (Einspruch) at the tax office.
- Advise on tax classes, child allowances, exemptions.
- Represent you in administrative proceedings before the Finanzamt.
What an LHV may NOT do
- Advise on self-employed, business or agricultural income.
- Handle VAT or trade tax.
- Represent you before the fiscal court (Finanzgericht).
- Provide legal or financial advice outside income tax.
LHV vs Steuerberater
- Cost: LHV charges a fixed income-based annual fee. Steuerberater charges per case (often higher).
- Scope: Steuerberater can handle everything; LHV is focused on employee-like income.
- When to pick which: If you're an employee, retiree, landlord or investor – an LHV is usually the better fit. If you have a business or freelance income – pick a Steuerberater.
Talk to a real advisor.
Free first call, 30 minutes, no obligation. Consultations are primarily in German; English is available on request.
Looking for the full German page? Visit Lohnsteuerhilfeverein