Tax Consulting Firm Recognition

Requirements for the recognition of your tax consulting firm

The following can be recognised as tax consultancy companies in accordance with the Tax Consultancy Act:

  • Stock corporations
  • Partnerships limited by shares,
  • limited liability companies and
  • Partnership companies.

Insofar as the company forms have been entered in the commercial register as commercial companies because of their fiduciary activity:

  • General partnerships and
  • Limited partnerships
     

Applications for recognition as tax consulting companies whose registered office is within the jurisdiction of the Brandenburg Chamber of Tax Consultants must be decided by the Brandenburg Chamber of Tax Consultants.

The application must be accompanied by a copy or a publicly certified copy of the articles of association or the articles of association.

Informal application for recognition

Articles of Association/Articles of Association

Shareholder resolution on the appointment of managing directors

List of shareholders

Proof of professional indemnity insurance

Proof that the managing directors and shareholders are among the permitted persons according to § 49 ff. StBerG

Proof of payment of the recognition fee

Extract from the commercial register/partnership register extract

Informal written application for recognition

Preconditions

See §§ 49 ff. StBerG

  • The majority of the board members, the managing directors and the personally liable partners must be tax consultants; in addition to tax consultants, lawyers, established European lawyers, auditors, sworn accountants and tax representatives may also be members of the management board, managing directors or personally liable partners of the tax consulting company
  • at least one tax consultant who is a member of the management board, managing director or personally liable partner must have his professional establishment at the registered office of the company or in its vicinity
  • provisional guarantee of cover on the application for professional indemnity insurance
  • Capital commitment according to § 50a StBerG

§§ 49 et seq. Tax Consultancy Act (StBerG)

§§ 40, 41 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Representatives and Tax Consulting Companies (DVStB)

§§ 24, 25 of the Articles of Association on the Rights and Obligations in the Exercise of the Professions of Tax Advisors and Tax Representatives Professional Code (BOStB)

www.stbk-brandenburg.de/Mitglieder/Downloads/StB-Gesellschaft,-Sozietaet,-Kooperation

Transfer of the recognition fee

Informal application for recognition as a tax consulting company

Submission of the required documents to the Brandenburg Chamber of Tax Consultants

Audit by the Brandenburg Chamber of Tax Consultants

Issuance of a clearance certificate for submission to the Commercial Register/Partnership Register

Submission of an official extract from the commercial register/partnership register extract to the Brandenburg Chamber of Tax Consultants

Issuance and sending of the certificate of recognition

Responsible for the content
Brandenburg Chamber of Tax Consultants

Last update or date of publication
01.08.2019