Activities of agents in tax matters, tax consultants, tax consulting companies (69.20.3.00)
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The following formalities are performed by responsible authorities and can also be handled via the Point of Single Contact if necessary. Please specify the location via Change selection. If you choose "To the responsible Point of Single Contact for ..." (if available), the contact details of the responsible Point of Single Contact are displayed. The contact details of the competent authority/-ies are displayed after choosing the formality.
Formalities according to the Services Directive
For taking-up and pursuit of a service the follwoing specific service-related formalities (authorisations and notifications) must always be obeyed:
The appointment as a tax consultant is a prerequisite for being allowed to provide unrestricted business assistance in tax matters under German tax law in Germany.
In order to operate a professional practice company in accordance with the provisions of the Tax Advisory Act, you must submit an application for recognition to the relevant Chamber of Tax Advisors.
You must apply for admission to the tax advisor examination at the Chamber of Tax Advisors.
Tax advisor; application for the conferment of the right to use the designation "agricultural accounting office".
Tax advisors and lawyers who have special expertise in the field of assistance in tax matters for agricultural and forestry enterprises may apply for the addition of the title "Agricultural Accountancy Office" to their professional title.
Formalities relating to the place of business
In addition to the requirements related to a specific service there are authorisations and/or notification obligations in other legal areas regarding the place of business which CANNOT be processed through the Point of Single Contact.
Requirements particularly in the areas of construction law, public road legislation, imission control law, water and waste law, listed building regulations and forest law should be taken into account.
If you wish to use municipal or local thoroughfares of district, state or federal roads not only for traffic purposes, but also for your own interests or commercial activities, you require a special use permit.
The construction, operation and significant modification of certain industrial plants that may have a harmful impact on the environment require a permit under immission control legislation.
An official permit is required for any impact on a water body that is not only of completely minor importance.
In Bavaria, the counties and independent cities are generally responsible for waste disposal. They offer information on waste disposal for citizens and businesses.
If you want to carry out measures on architectural or ground monuments or in the vicinity of such monuments, you will in many cases require permits in accordance with the German Monument Protection Act (DSchG).
The public supply of drinking water to households as a service of general interest is provided by the municipalities, municipal utilities (water supply companies) or municipal special-purpose associations.
Wastewater disposal; implementation
This formality description is currently being revised.
Formalities relating to the employment of workers
If you would like to hire an employee you need to proceed with the following steps. These formalities CANNOT be processed through the Point of Single Contact.If the employment is terminated you also have to inform the authorities where the employee has been registered.
As an employer, you must register your employees who are subject to social insurance contributions. You will need a company number for this.
If you start a business, become self-employed or freelance, you must register this with the statutory accident insurance.
As an employer, you are required to register your employees with the social security system.
The employer must withhold and pay the wage tax.
When posting employees to Germany, the Employee Posting Act must be observed.
Employers are obliged to fill a certain number of jobs with severely disabled persons or persons with equivalent status. A compensatory levy must be paid for each unfilled mandatory position.
Tax related formalities
For taking-up and pursuit of a service please also consider the following tax related formalities which CANNOT be processed through the Point of Single Contact:
If you start a business, take an interest in a business or become self-employed, you must inform the tax office.
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
When you move into an apartment, you must register with the relevant registration office (municipality, city or administrative community) within two weeks.
For entry for longer-term stays (over 90 days) or stays leading to gainful employment, foreigners requiring a visa need a national visa.
Characteristics and key concepts of the service
This service includes:
- Tax declaration consulting for private individuals and enterprises (e.g. preparation of tax returns, examination of tax assessments)
- Tax audit consulting (e.g. judicial and extrajudicial representation of clients before tax authorities and fiscal courts)
- Tax planning consulting (e.g. for restructuring)
- Berater (Steuerberatung)
- Berater (Steuerbevollmächtigte)
- Fiskalvertretung (Steuerberater)
- Fiskalvertretung (Steuerbevollmächtigte)
- geschäftsmäßige Hilfeleistung in Steuersachen
- Insolvenzverwaltung durch Steuerbevollmächtigte, Steuerberaterinnen und -berater, Steuerberatungsgesellschaften
- Lohnsteuerhilfe durch Steuerberater oder Steuerberatungsgesellschaften
- Lohnsteuerhilfe durch Steuerbevollmächtigte
- Prozessvertretung durch Steuerberater/innen
- Prozessvertretung durch Steuerbevollmächtigte
- Steuerdeklarations- und -durchsetzungsberatung durch Steuerberater und Steuergesellschaften
- Steuerdeklarations- und -durchsetzungsberatung durch Steuerbevollmächtigte
- Steuerdeklarationsberatung für Privatpersonen und Unternehmen