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

Tax consultants and tax representatives may only practise their profession if they have been appointed by the body responsible for them.

Tax advisors and tax representatives must be appointed by the body responsible for them in order to practise their profession. With the order, the membership is established at the same time. This is mandatory in a chamber of tax consultants.

The Chambers of Tax Advisors are corporations under public law. One of the main tasks of the Chamber is in particular to monitor the fulfilment of professional duties, to represent the professional interests of its members and to promote their further education and training.

To be appointed as a tax advisor, you must

  • have passed the examination as a tax consultant or
  • be exempt from the examination, and
  • Establish your office in the catchment area of the respective chamber.

You must apply in writing for the appointment as a tax consultant to the office responsible for you. There you will receive a corresponding form. You submit the completed and signed form together with the required documents to the responsible office.

If all the requirements for the appointment are met, a certificate of appointment will be issued. They are entered in the professional register.

  • certified copy of the certificate of successful completion of the tax consultant examination or exemption from this examination,
  • current photograph,
  • in the case of lawyers, established European lawyers, auditors or sworn accountants, also: certificate from the professional organisation responsible for you,
  • Proof of professional indemnity insurance or proof of co-insurance with an employer.

Note: You must apply to the registration authority for a certificate of good conduct for submission to the Chamber of Tax Consultants. This is sent automatically (for document type 0) to the chamber.

The application form can be obtained from the Tax Chamber. You can also download it from the website of the Chamber of Tax Consultants.

Hints

In accordance with § 34 (1) sentence 1 StBerG, tax consultants must establish and maintain a professional establishment immediately after appointment.

Further information on the order can be found on the website of the Chamber of Tax Consultants.

  • Appointment of tax advisors
  • §§ 40-48 Tax Consultancy Act (StBerG),
  • §§ 34 et seq. Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Representatives and Tax Consulting Companies (DVStB).

Related Links

  • §§ 40 ff. StBerG
  • §§ 34 ff. DVStB

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