# Selling tax advisory or audit firm data to AI companies in Germany

> Can a tax advisory or audit firm in Germany sell its data to AI companies? Which buyers accept you, published payouts in EUR, and the rules that apply.

Canonical: https://origindatapartners.com/sell-company-data/germany/accounting-firms
By: Origin Data Partners
Published: 2026-10-26
Sources checked: 2026-10-26

## Quick answer

Yes. AI companies buy records from tax advisory or audit firms, and micro1, Handshake AI and Turing accept companies in Germany. Published payouts for this kind of company run €89K to €450K ($100K to $500K), from micro1's qualified-partnership tier. Tax advisers (section 57 StBerG) and auditors (section 43 WPO) owe strict professional secrecy, backed by section 203 of the Criminal Code.

## Key facts

- Published payout: €89K to €450K ($100K to $500K)
- Buyers that accept you: 3 (micro1, Handshake AI and Turing)
- Privacy law: GDPR, BDSG (Plus the industry rules below)
- US tax withheld: 0% (With a W-8BEN-E)

## What tax advisory or audit firm records AI buyers want

German-language working papers narrow the buyer pool, and secrecy rules leave mainly internal procedures to license.

Mercor runs an accounting firm listing (US firms only); micro1 lists finance and accounting processes.

| Record | Why buyers want it |
| --- | --- |
| Close checklists and reconciliations | micro1 lists reconciliations, approvals and reporting workflows. |
| Engagement workflows and review notes | Show how a reviewer catches problems. |
| Firm SOPs and templates | Your own material, so the easiest to license. |
| De-identified workpapers | Valuable once client identities are removed. |


## Which AI data buyers accept German tax advisory or audit firms

Most company-data buyers want English records, so German-language archives fit fewer programs.

| Buyer | Fit for Germany | What to know |
| --- | --- | --- |
| [micro1](https://origindatapartners.com/guides/micro1-company-data-partnerships) | Partial fit | Closed companies with 50+ peak staff; operating companies considered case by case; lists finance and accounting processes |
| [Handshake AI](https://origindatapartners.com/guides/handshake-ai-data-partnerships) | Good fit | Professional services is closest; 20+ staff and 3+ years; accepts companies outside the US |
| [Turing](https://origindatapartners.com/guides/turing-project-lazarus) | Good fit | Full operating records up to $1M; strongest demand in the US, UK, Canada and EU |


## Published payouts in EUR

Micro1's qualified-partnership tier is the closest published figure for tax advisory or audit firms, converted to EUR. Larger programs pay more for long, linked histories.

| Published figure | USD | EUR |
| --- | --- | --- |
| micro1, qualified partnership | $100K to $500K | €89K to €450K |
| micro1, large-scale datasets | $500K to $2M | €450K to €1.8M |
| Handshake AI, advertised range | $100K to $4M+ | €89K to €3.6M+ |


## German rules for tax advisory or audit firms

Tax advisers (section 57 StBerG) and auditors (section 43 WPO) owe strict professional secrecy, backed by section 203 of the Criminal Code.

Any personal data left in the records falls under GDPR and the Federal Data Protection Act (BDSG); the [German privacy steps](https://origindatapartners.com/sell-company-data/germany#rules) apply to every industry. For detail, see [GDPR, CCPA and licensing company data for AI](https://origindatapartners.com/guides/data-licensing-gdpr-ccpa). Before anything leaves, exclude:

- Client financial statements and tax identifiers.
- Material covered by professional confidentiality rules.
- Data from client systems you accessed under engagement letters.

Source: [BfDI: Federal Commissioner for Data Protection](https://www.bfdi.bund.de/EN/Home/home_node.html)

## Can an accounting firm license client working papers?

Only with client identities removed and only where professional confidentiality rules and engagement letters allow it. Firm-wide procedures, close checklists and review-note patterns are the lower-risk core.

Our guide covers this in depth: [AI data licensing: a guide for lawyers, accountants and advisors](https://origindatapartners.com/guides/ai-data-licensing-for-advisors).


## US tax on the license fee

For Germany: 0% with a treaty form (W-8BEN-E).

Source: [IRS: Tax treaty tables](https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables)

## Questions and answers

### Do AI companies buy tax advisory or audit firm data in Germany?

Yes. micro1, Handshake AI and Turing accept companies in Germany. German-language working papers narrow the buyer pool, and secrecy rules leave mainly internal procedures to license.

### How much do AI companies pay for tax advisory or audit firm data?

Published payouts for this kind of company run €89K to €450K ($100K to $500K), from micro1's qualified-partnership tier, with larger tiers for big or unique datasets. Actual offers depend on your records and rights.

### Is it legal for a tax advisory or audit firm in Germany to sell company data?

Tax advisers (section 57 StBerG) and auditors (section 43 WPO) owe strict professional secrecy, backed by section 203 of the Criminal Code.

### Can an accounting firm license client working papers?

Only with client identities removed and only where professional confidentiality rules and engagement letters allow it. Firm-wide procedures, close checklists and review-note patterns are the lower-risk core.

## Sources

- [micro1: Data partnerships](https://www.micro1.ai/data-partnerships)
- [Mercor: Monetize your data](https://www.mercor.com/data/)
- [Handshake AI: Data partnerships](https://joinhandshake.com/ai/data-partnerships/)
- [BfDI: Federal Commissioner for Data Protection](https://www.bfdi.bund.de/EN/Home/home_node.html)
- [IRS: Tax treaty tables](https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables)
- [European Central Bank: euro reference rates](https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html)