Exemption for commercial activities of tax consultants Unfortunately this specification of service has not yet been completely translated.

Tax consultants and tax agents must exercise their profession independently, on their own responsibility, conscientiously, discreetly and refrain from any advertising contrary to their profession at . They must refrain from any activity that is incompatible with their profession or with the reputation of the profession. Activities which are incompatible with the profession of tax adviser and tax representative are deemed to be, in particular, commercial activities; the competent Chamber of Tax Advisers may, however, allow exceptions to this prohibition, provided that the activity is not likely to result in a breach of professional obligations.

Preconditions
A commercial second or secondary activity must not jeopardise the reliable compliance with the general professional duties of the tax adviser. This is the case, for example, if the commercial activity is only of a subordinate scope. This is a case by case examination and decision; for further information please contact the Steuerbraterkammer Bremen. 
In order to examine an application for an exemption from the ban on commercial activities, the nature and scope of the intended project must be described in detail and, if necessary, evidence must be provided (articles of association etc.).