Tax consulting company Recognition Unfortunately this specification of service has not yet been completely translated.

To run a tax consulting company, you must apply for recognition.

  • Application for recognition as a tax consulting company (Section 40 (1) DVStB)
  • Copy or publicly certified copy of the social contract or the articles of association (Section 49 para. 3 p. 2 StBerG)
  • Proof of payment of the recognition fee (Section 51 (1) ; Section 164 b (1 StBerG)
  • Preliminary assurance of professional insinuating insurance (Section 50 (6) StBerG, Section 55 (2) DVStB)

You request the form for the application for recognition as a tax consulting company in writing or orally from the competent authority. You must submit your completed application for recognition as a tax consulting company in writing to the competent authority. The application shall indicate the name, occupation and professional establishment of the persons responsible for the company, as well as the name, profession and professional establishment of the persons otherwise entitled to represent it.

Preconditions

  • the members of the Executive Board, the Managing Directors or the personally liable shareholders are tax advisors
  • at least one tax advisor who is a member of the Board of Management, Managing Director or personally liable partner must have his/her professional establishment at the registered office of the company or in the local area
  • Submission of a guarantee of cover at least provisionally on the application for professional indeposition insurance

Hints

Before being entered in the commercial or partnership register, the competent body may already certify that all the conditions for recognition are met, except for registration in the commercial or partnership register. A written notice shall be given of the rejection of the application for recognition.

Related Links

  • Section 49 et seq. Tax Advisory Act (StBerG)
  • Section 40, 41 Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Consulting Companies (DVStG)

The competent body checks, on the basis of the company contract or the articles of association, whether proof of the responsible management of the company by tax advisors has been provided and whether the conditions for recognition as a tax consulting company are met.

Responsible for the content
No information available

Last update or date of publication
18.12.2019