Tax Advisor/Tax Advisor Appointment Unfortunately this specification of service has not yet been completely translated.

Tax advisers and tax agents must be appointed by the body responsible for the intended professional establishment in order to carry out their profession. The order is used to justify the membership at the same time. This is mandatory in the competent body.

If all the prerequisites for the order are met, a professional certificate will be issued. The applicant shall be entered in the professional register.

  • certified copy of the certificate of the competent body of the successful tax adviser examination or exemption from that examination
  • current photo
  • lawyers, established European lawyers, auditors or sworn accountants
    • Certificate from the professional organisation responsible for them
  • Proof of professional insinuating insurance or proof of co-insurance with an employer or a client
  • current management certificate (document type O) for submission to authorities

The appointment as a tax advisor must be requested in writing from the body responsible for the intended professional establishment.

Related Links

  • Application for appointment as tax advisor

Preconditions

  • Pass the exam as a tax advisor or tax advisor, or
  • exemption from examination,
  • establish a professional branch in the catchment area of the relevant competent body and
  • Application for a management certificate (document type O), which is automatically sent to the competent body for submission.

Hints

Tax advisors must establish a professional establishment immediately after the appointment and maintain such a business establishment in accordance with Section 34 paragraph 1 sentence 1 tax advice law (StBerG).

  • Section 34 (1) sentence 1 Tax Advisory Act (StBerG)

Related Links

  • Sections 40-48, 73-74, 76 and 79 Tax Advice Act (StBerG)
  • Section 34, 35 Ordinance on the Implementation of the Regulations on Tax Advisors, Tax Agents and Tax Consulting Companies (DVStB)

After passing the examination or after the exemption from the examination, the applicant shall be appointed as a tax advisor upon application by the competent steller.

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Last update or date of publication
18.12.2019