Soon this mistake will no longer cost a 5,000 euro fine

Completing your tax return yourself is usually no problem with the right software. That can the official ELSTER Online be or a third-party solution. However, there are also people who need help creating it.

Until now, this was of course possible through tax advisors and income tax assistance associations. But family members were also allowed to support. As CHIP reported, However, there was a risk of a fine of up to 5,000 eurosif an unauthorized person helped prepare the tax return.

That should change in the future – good news for citizens.

In the future, more people will be able to help with tax returns

The Federal government bill was decided by the Federal Cabinet on January 14, 2026. It includes numerous changes to the Tax Advisory Act. Above all, the authority to provide free assistance in tax matters needs to be reformed. It goes on to say:

“The rigid restriction of the admissibility of free assistance in tax matters to relatives of the taxpayer no longer accurately reflects the realities of life.”

Free assistance in tax matters is currently available § 6 Number 2 StBerG only permitted by close relatives within the meaning of Section 15 of the Tax Code.

This rigid restriction on free assistance in tax matters should be lifted is therefore generally permitted. Previously forbidden, but in the future the help would be allowed

• distant relatives
• Acquaintance
• Neighbors
• Friends
• fellow students
• work colleagues
• other close people

That would be the previously threatened 5,000 euro fine is off the table. This new regulation also makes so-called “Tax Law Clinics” possible, i.e. tax law courses at or in the vicinity of universities.

There should be “Altruistic assistance in tax matters offered under the guidance of a particularly qualified person for training purposes” become. This allows students, for example, to gain their own practical experience under the guidance of qualified advisors.

Further planned changes in the federal government’s draft law include the following points:

• Expansion of the powers of Income tax assistance associations: Income tax assistance associations should be able to offer their advice in more cases in the future.
• New regulation of limited assistance in tax matters: Energy consultants are also allowed to address tax law issues in connection with the advice.
• Cable requirement should be eliminated: The so-called management requirement for other tax advisors’ advice centers should be eliminated.