Professional practice companies require recognition by the Chamber of Tax Consultants in whose chamber district the professional practice company has its registered office. No recognition is required for partnerships in which there is no limitation of liability of natural persons and to which only tax advisors and tax agents or members of a profession referred to in Section 50 (1) sentence 1 number 1 StBerG belong as partners and as members of the management and supervisory bodies, as well as auditing companies and accounting firms. The voluntary application for recognition remains unaffected. For professional practice companies which do not have their registered office in Germany, the Chamber of Tax Consultants of the chamber district in which the additional consulting office is maintained or in which the authorized representative for service is located shall be responsible.
The recognition is granted if
- the professional practice company, its partners and the members of the management and supervisory bodies meet the requirements of §§ 49, 50, § 51 Paragraph 5, §§ 55a and 55b StBerG,
- the professional practice company is not in financial collapse, and
- proof of professional liability insurance has been provided or a provisional cover note has been issued.
A loss of assets pursuant to No. 2 shall be presumed if insolvency proceedings have been instituted against the assets of the professional practice company or if the professional practice company is entered in the register of debtors (Section 882b of the Code of Civil Procedure).
Upon recognition, the professional practice company becomes a member of the recognizing Chamber of Tax Consultants.
The application for recognition must contain the following information:
- Legal form, name, registered office and object of the professional practice company,
- the business addresses of the branches of the professional practice company, as well as
- the names and professions of the partners, the members of the management and supervisory bodies and all persons indirectly involved.
The competent chamber of tax consultants may demand the submission of suitable evidence, including the articles of association or the statutes, in order to verify the prerequisites.
The competent Chamber of Tax Consultants must be notified immediately of any changes in circumstances.
Tax consulting company:
Professional practice companies in which tax consultants and tax agents hold the majority of the voting rights and in which the majority of the members of the management body are tax consultants or tax agents may use the designation "tax consulting company".