The Steuerberater as Mediator in Succession Conflicts 2026

Why the Steuerberater of all people gets caught up in the conflict

Three factors make the Steuerberater the first port of call in succession conflicts.

First: information advantage. The Steuerberater knows the balance sheets, the private withdrawals and the Schenkung (gift under German law) flows of the last ten years. If a daughter asks "Has dad already given my brother money?", the Steuerberater knows the answer. That is precisely what makes him a sensitive key figure.

Second: mandate relationship with both sides. In family-run businesses, parents and children are often clients of the same firm. When the dispute escalates, the advisor finds himself in a loyalty conflict that becomes professionally relevant.

Third: numbers beat emotion. When I show a feuding family that the planned partition of an Erbengemeinschaft (community of heirs) would trigger EUR 380,000 in Schenkungsteuer (German gift tax), it cools the temperature surprisingly fast. A good Steuerberater translates emotion into tax consequence.

The legal limit: § 6 BOStB

The professional code of conduct for the Steuerberater regulates termination of the mandate on conflict of interests explicitly in § 6 BOStB. The Higher Regional Court Duesseldorf made it clear in its decision I-23 U 29/03: as soon as advising one client group disadvantages the other, termination is a duty, not an option.

In practice that means: the Steuerberater may moderate, translate and lay out options. He may not represent any one party once the interests diverge. This limit is recognised too late in many family firms and produces liability risks.

The three roles of the Steuerberater in the conflict

In my practice I distinguish three clear roles a Steuerberater can take when families break apart.

Role 1: technical translator

The most frequent and least risky role. The advisor explains to everyone in the same terms what the tax consequences would be if option A, B or C were implemented. There is no conflict of interests here because no party is favoured. This role covers around 60% of my conflict mandates.

Role 2: structured moderator

Already more delicate. The advisor leads a conversation between feuding heirs, captures the results, and ensures a factual atmosphere. The line is thin here: the moment the advisor suggests a solution of his own that benefits one side, the conflict of interests under § 6 BOStB is on the horizon.

Role 3: first-line diagnostician

The advisor recognises early that a conflict is brewing and points to the right next forum. That is the most valuable role. A Steuerberater who says in time, "you need a mediator here, not another tax meeting", saves the family six-figure amounts in legal and court costs.

A typical case from my advisory practice

Family M. (name changed), mid-sized company with EUR 14 m in balance sheet total. The father (78) wanted to transfer the GmbH shares to his two daughters. Daughter A had been running the company operationally for eight years; daughter B is a doctor and had never been active in the business.

The father's original idea: a 50/50 transfer with reservation of Niessbrauch (usufruct). What sounded sensible was the start of the dispute. Daughter A had firmly expected to take over the entire company because she had invested eight years of personal sacrifice in it.

What I did in concrete terms: I got all three around one table and worked through four transfer scenarios.

The 90/10 variant with Niessbrauch and a voting-rights pool was implemented in the end. Both daughters agreed. But I handed off the mandate for the actual structuring to an independent colleague because I had been advising both sides for too long. § 6 BOStB left me no other choice.

You can read more on structuring models like these in our overview of unwinding the Erbengemeinschaft with clear strategies and in the detailed article on sibling conflicts in the Erbengemeinschaft.

When a second opinion defuses conflicts

A frequently underestimated lever: obtain a second opinion from a Steuerberater before the dispute escalates. I regularly see families in which the in-house advisor has been holding the mandate for 30 years and has developed blind spots. An external view uncovers structurings that the first advisor had missed.

According to a 2024 survey by the Bundessteuerberaterkammer (Federal Chamber of Tax Advisors) only around 17% of mid-sized family businesses use a second opinion before making material succession decisions. Once a dispute has already broken out the rate is even lower — even though the economic leverage is at its greatest right there.

What the Steuerberater is NOT allowed to do

Three clear limits that are crossed again and again in my practice and that lead to liability cases.

Limit 1: Pflichtteilsverzicht (waiver of the compulsory share, § 2346 BGB) without a lawyer. A Pflichtteilsverzicht has to be notarised. The Steuerberater can calculate the tax consequences but cannot draft waivers. Anyone who is to be disinherited still has Pflichtteil (compulsory share) claims under § 2303 BGB, as the article on the requirements and consequences of disinheritance explains in detail.

Limit 2: mediation without training. True mediation under § 5 MediationsG requires 120 hours of formal training. Anyone who moderates without that qualification and takes sides risks liability for unauthorised legal practice under § 3 RDG.

Limit 3: dual representation in open dispute. Once lawyers for both sides are around the table, the Steuerberater has to decide which side to keep advising, or terminate both mandates. A written clarification of the mandate is mandatory.

The rule of thumb in practice — for you as a client

If you notice that succession in your family is getting difficult, or has already escalated, there is a simple sequence that works in my advisory practice.

Step 1: Steuerberater gets all the numbers on the table. Stocktake of all assets, Schenkungen of the last ten years, and a calculation of the tax consequences of different scenarios. This step resolves around 70% of all conflicts.

Step 2: external mediator is brought in. If the numbers alone do not force agreement, a certified mediator under MediationsG comes in, ideally with a focus on business and inheritance law.

Step 3: lawyers for each side. If mediation fails, each side is represented by its own lawyer. The Steuerberater stays involved only as a technical translator for one side, after a written clarification of the mandate.

Anyone who follows this sequence saves themselves the ugly scenes I often see in my advisory practice: families that after three years of litigation are torn apart and that from a tax perspective end up where they would have been 18 months earlier at Step 1 — only with their family still intact.

Frequently asked questions

What does a Steuerberater moderation in a family conflict cost?

A structured first moderation with a full stocktake of all numbers typically costs between EUR 3,500 and EUR 8,500 net in 2026, depending on the size of the assets and the complexity. For mid-sized family businesses this investment can save up to 60% of the later conflict costs.

Is my Steuerberater allowed to represent my parents and me at the same time?

As long as there is no concrete conflict of interests, dual representation is permitted and common in family firms. As soon as points of dispute arise, however — for example over the crediting of Schenkungen or Pflichtteil questions — § 6 BOStB requires immediate termination of the mandate vis-a-vis at least one party.

What is the difference between a Steuerberater moderation and a true mediation?

Mediation under § 5 MediationsG is a structured procedural process with trained mediators and clearly defined phases (stocktake, clarification of interests, search for solutions, agreement). A Steuerberater moderation is the matter-of-fact clarification of tax consequences as a first step. The two complement each other but are not interchangeable.

Can I appoint my Steuerberater as executor of the will?

Yes, that is common and sensible because the Steuerberater knows the asset structure and all Schenkung flows. The caveat: anyone who has already advised the family in a conflict-near setting as a Steuerberater should only take on the execution if there are no open disputes between the heirs.

What role does the Berliner Testament play in conflict?

The Berliner Testament binds the surviving spouse strongly after the first death. If children disagree with the parents' mutual appointment as heirs, Pflichtteil claims can arise that fuel a latent conflict. Careful drafting with suitable penalty clauses is more important in 2026 than ever.

When do I need a lawyer as heir, rather than a Steuerberater?

As soon as it is about contesting the will, Pflichtteilsergaenzung (claim for supplementation, § 2325 BGB) or inheritance actions, you need a Fachanwalt fuer Erbrecht (specialist lawyer for inheritance law). The Steuerberater remains responsible for the tax advice but cannot file suit or appear before a court.

What happens when the Steuerberater terminates the mandate?

On termination under § 6 BOStB the advisor has to hand over all documents promptly and ensure an orderly handover. § 11 BOStB regulates the duties around that. In practice this means: you should look for a new Steuerberater straight away, ideally one without any prior connection to a party to the dispute.

How you should proceed now

If you notice that a succession dispute is brewing in your family, or has already broken out into the open, the first step is rarely a lawyer. It is an honest stocktake of all the numbers with an independent Steuerberater who can put precise figures on the consequences of different scenarios.

In my firm in Liederbach I offer this stocktake as a structured first meeting. We go through your concrete family situation, the assets and the realistic options, with no obligation to retain me and no rushed recommendation of a particular solution. Only afterwards do you decide whether you need a structuring with me, an external mediator, or a Fachanwalt fuer Erbrecht straight away.

If you are thinking about this step: book a first meeting via the contact page on florian-enders.de or write directly to enders@tes-partner.de. The earlier the numbers are on the table, the less often a family breaks apart over questions that could have been worked out on paper.