Business bank account in Germany where an accountant can see everything but can't make payments

Yes. Qonto and bunq offer a separate read-only/view-only user role that fits this: your accountant can see account activity and transaction history without being able to make payments. Qonto also describes read-only access for viewing balances, transactions, and statements. (qonto.com)

• Qonto: Invite your accountant as a user and grant only the permissions needed for bookkeeping. Its read-only access can show transactions and balances and allow statements to be downloaded. (qonto.com)
• bunq Business: Grant View-Only Access to the relevant business account(s); bunq says this lets the person see transactions and account activity, but not make payments. Check the plan’s eligibility before opening. (help.bunq.com)

My first checks would be Qonto or bunq. Before signing up, confirm that “read-only” includes the statements and history your accountant needs, and invite them through the bank’s user-management settings. Don’t share your own banking login.

Qonto is the most likely fit, but I couldn't confirm that its accountant role is strictly view-only, so check that before you rely on it.

• Qonto (German IBAN): One listing says it offers real-time cash flow insights and access for your accountant. Its free tier also connects to Lexware Office, sevDesk, and DATEV, which helps if your accountant works in one of those tools. Ask Qonto directly whether the accountant seat can be restricted to viewing.
• Other German options: Finom, Kontist, N26 Business, and bunq Business all have a genuinely free entry-level plan with a German IBAN. I didn't find sources confirming their accountant-role permissions, so I can't recommend one of them over Qonto on this point.
• Check what the role actually blocks: Role names vary. Sources advise checking transfers, bill payments, transaction edits, and settings changes instead of relying on the label. Test it yourself by logging in as the accountant and confirming there's no way to initiate a transfer or add a payee.
• Traditional banks: For a GmbH or UG with a traditional bank, the CEO normally has sole control over the company account. The usual workaround is to set up a power of attorney (Vollmacht) for another person. Be aware that a Vollmacht can usually also authorize payments, so a bank-specific view-only user role is the safer choice if you have one. Confirm with the bank what it offers.

If you tell me whether you're a freelancer, a GmbH/UG, or a sole trader, and which accounting software your accountant uses, I can narrow this down.

In Germany, many modern digital business bank accounts are specifically designed to solve this problem by offering "read-only" access or specific accountant/team roles that allow your tax advisor to view transactions and download reports without having the authority to initiate payments.

Why this is the standard approach

Giving an accountant your own login credentials is a significant security risk and a violation of most banks' Terms and Conditions. Modern digital banks in Germany have moved away from this by providing role-based access control, which allows you to grant your tax advisor or accountant their own login with restricted permissions.

Recommended Providers

Several fintech and digital-first banks in Germany are well-known for these features:

• Qonto: Highly popular for small businesses and SMEs in Germany. They offer specific access roles that allow you to invite your accountant to the platform with read-only access, meaning they can export data for bookkeeping (e.g., DATEV, Lexoffice) but cannot move money.
• Finom: Another strong digital option that focuses on integrating accounting tools and banking. They offer account access for team members and accountants, specifically designed for reconciliation and reporting without payment rights.
• Holvi: Known for being "tax-friendly" for freelancers, Holvi includes features that allow your accountant to access the account directly for exports and transaction history.
• Kontist: Specifically designed for freelancers and solo self-employed individuals. While its model is slightly different (often bundling bank accounts with automated tax services), it is built to ensure your accountant receives the necessary data without needing full access to your funds.

How it works

• Role-Based Access: Instead of sharing your password, you use the bank's "invite" or "add user" feature. You can select a role (often labeled "Accountant" or "Viewer") that limits their capabilities to viewing statements and exporting transaction data.
• Direct Accounting Integrations: Many of these banks offer direct API integrations with German accounting software like DATEV, Lexoffice, or Sevdesk. This is often the preferred method because it automates the bookkeeping process entirely, removing the need for the accountant to manually log into your bank account at all.
• Security: This approach is fully compliant with PSD2 regulations, which govern secure, third-party access to financial data.

Recommendation for your next step

1. Identify your needs: If you use specific accounting software (like Lexoffice or DATEV), prioritize banks that have a direct, seamless integration with that software.
2. Ask your Accountant: Before opening the account, ask your tax advisor which banking platforms they prefer to work with. Most German tax advisors have a strong preference for banks that integrate well with DATEV.
3. Check the Plan: While many providers offer free tiers, some advanced team/accountant access features might only be included in their "Pro" or "Business" plans. Compare the monthly costs of these plans against the time saved on manual bookkeeping.

Yes—look for a bank that offers a separate accountant or view-only user role, rather than sharing your own login.

• Qonto offers an accountant role described as read-only: the accountant can view balances and transaction history and export statements, but can’t make payments. It’s available from the Smart plan, and Qonto says you can invite multiple accountants. Note: on Business and Enterprise plans, the accountant can request transfers, but that is not the same as executing them; you retain approval. ⁹¹⁰
• bunq Business has a View-Only Access role for selected business accounts. Its help page says this lets the accountant see account activity and the full transaction history, while payment access is a separate role. View-only access isn’t available on the Free Business plan. ⁸

Before signing up, confirm that the role covers the information your accountant needs—such as statements, receipts, and account balances—and that they cannot initiate or approve payments. Permissions and plan terms can change.