Practice Owner or Employee
A tax advisor (Steuerberater) in their own practice is self-employed and can choose PKV from the outset. An employed tax adviser working in a firm switches once their salary passes the annual income threshold. As with other chambered professions, ownership makes PKV immediate and employment makes it a threshold question.
The Professional Pension Context
Tax advisors are often members of a professional pension scheme rather than the statutory pension. That is separate from health insurance but confirms that a Steuerberater’s provision generally sits outside the standard employee system. Your health cover is decided on your income route and your medical history, and it is worth planning alongside your pension arrangements.
You understand the tax angle already: the deductible basic portion of your PKV premium reduces your taxable income, and as a self-employed adviser paying the whole premium yourself, that deduction is worth building into your planning.
What to Weigh
- Owner free choice: self-employment opens PKV from day one.
- Employed threshold: employed advisers switch above the income threshold.
- Income protection: a daily sickness benefit for the self-employed.
- Tax deduction: the basic-cover portion of the premium is deductible as a provision expense.
An employed adviser near the threshold should model the switch against staying in GKV over the long term, weighing health, income trajectory and the tax position together.
Frequently Asked Questions
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