Tax Advisor Appointment

In order to be able to practise their profession, tax advisors and tax representatives must be appointed by the body responsible for the intended professional establishment. With the order, the membership is established at the same time. This is mandatory in the competent authority.
 
If all the requirements 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 authority about the successfully passed tax consultant examination or the exemption from this examination
  • current photograph
  • in addition, in the case of lawyers, established European lawyers, auditors or sworn accountants
    • Certificate from the professional organisation responsible for them
  • Proof of professional indemnity insurance or proof of co-insurance with an employer or with a client
  • Current certificate of good conduct (document type O) for submission to authorities

The appointment as a tax consultant must be applied for in writing to the body responsible for the intended professional establishment.

Related Links

  • Application for appointment as tax consultant

Preconditions

  • Passing the examination as a tax consultant or
  • exemption from the examination,
  • establish a professional establishment in the catchment area of the respective competent authority, and
  • Application for a certificate of good conduct (document type O), which is automatically sent to the responsible body for submission.

Hints

Tax consultants must establish a professional establishment immediately after appointment and maintain such a branch in accordance with § 34 paragraph 1 sentence 1 tax consultancy law (StBerG).

  • § 34 (1) sentence 1 of the Tax Consultancy Act (StBerG)

Related Links

  • §§ 40-48, 73-74, 76 and 79 Tax Consultancy Act (StBerG)
  • §§ 34, 35 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Representatives and Tax Consulting Companies (DVStB)

After passing the examination or after exemption from the examination, the applicant must be appointed as a tax consultant upon application by the responsible provider.

Responsible for the content
Chamber of Tax Advisors Lower Saxony

Last update or date of publication
18.12.2019