Tax consulting company; application for recognition

To operate a tax consulting business, you must apply for recognition.

Description

A tax advisory activity can also be carried out in the legal form of a stock corporation, partnership limited by shares, limited liability company, general partnership, limited partnership and partnership company. These companies must or can (PartG) be recognised by the chamber as a tax consulting company.


The Chamber of Tax Consultants in whose chamber district the registered office of the company is located is responsible for the recognition as a tax consulting company.

Prerequisites

Recognition as a tax consulting company is possible for stock corporations, partnerships limited by shares, limited liability companies, general partnerships, limited partnerships and partnership companies.

The prerequisite is that the members of the board of directors, the managing directors or the personally liable partners are tax advisors. At least one of these persons must have his professional domicile at the registered office of the company or in its vicinity. A personally liable partner can also be a tax consulting company that fulfils the capital commitment requirements.

In addition to tax advisors, lawyers, established European lawyers, auditors, sworn accountants and tax agents can also be members of the board of directors, managing directors or personally liable partners. In addition, the Chamber of Tax Consultants can approve that particularly qualified persons with training other than that specified in § 36 StBerG become members of the executive board, managing directors, personally liable partners or partners within the meaning of the PartGG. However, the number of board members, managing directors, personally liable partners or partners within the meaning of the PartGG coming from these groups of persons may not exceed the number of tax advisors.

Furthermore, the following capital commitment regulations must be observed:

  1. Partners may only be tax advisors, lawyers, established European lawyers, auditors, sworn accountants, tax agents, persons working in the company pursuant to § 50 (3) StBerG or tax consulting companies. If a tax consulting company is a shareholder, it must in turn meet the capital commitment requirements.
  2. Shares in the tax consulting company may not be held for the account of a third party.
  3. In the case of corporations, the shares must belong to persons within the meaning of 1.
  4. In the case of limited partnerships, the contributions entered in the commercial register may only have been taken over by persons within the meaning of 1.
  5. Tax advisors, lawyers, established European lawyers, auditors, sworn accountants, tax agents or tax consulting companies that meet the capital commitment requirements must together hold the majority of the voting rights of the shareholders, limited liability shareholders, partners in a limited liability company or limited partners.
  6. The partnership agreement must stipulate that only persons who are tax advisors, lawyers, established European lawyers, auditors, sworn auditors or tax agents may be authorised to exercise shareholder rights.
  7. If persons within the meaning of 1. have formed a civil-law partnership whose sole purpose is to hold shares in a tax consultancy company, the shares in the tax consultancy company shall be attributed to them in proportion to their shareholding in the civil-law partnership.

In addition, professional liability insurance must be taken out.

Deadlines

none

Required documents

  • a copy or a publicly certified copy of the memorandum or articles of association
  • provisional cover note from the professional indemnity insurer
  • Name, profession and professional domicile of the persons who are responsible for managing the company, as well as the name, profession and professional domicile of the persons otherwise entitled to represent the company.
  • Declaration on the fiduciary relationship

Forms

  • Form, Bavaria-wide: Antrag auf Anerkennung als Steuerberatungsgesellschaft (Steuerberaterkammer München)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Steuerberaterkammer Nürnberg; Antrag auf Anerkennung als Steuerberatungsgesellschaft
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

    Steuerberaterkammer Nürnberg; Antrag auf Anerkennung als Steuerberatungsgesellschaft

Fees

  • Chamber of Tax Consultants Munich: 750 Euro

    Chamber of Tax Consultants Nuremberg: 530 Euro

Remedy

action before the tax court

Status: 23.09.2021

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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