Tax consultant; application for appointment

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.

Description

After passing the examination or after exemption from the examination, they can be appointed as a tax consultant.

The appointment is made upon application by the competent chamber of tax advisors.

The local jurisdiction of the chambers of tax advisors depends on your intended professional establishment.

In the case of intended professional establishment abroad, the Chamber of Tax Consultants which has exempted you from the tax consultant examination or in whose chamber district you took the tax consultant examination is responsible.

Prerequisites

In order to be appointed as a tax consultant, you must have successfully passed the tax consultant examination or have been exempted from the tax consultant examination.

As a national of a member state of the European Union (EU), a contracting state of the Agreement on the European Economic Area (EEA) or Switzerland, it is possible under certain conditions to take a shortened tax consultant examination, the so-called aptitude test (see under "Related topics").

Deadlines

none

Required documents

  • Declaration of duties as a tax adviser

    (Declaration to observe the professional duties)

  • Certified copy of the certificate of successful completion of the tax advisor examination or of exemption from this examination
  • Confirmation of insurance

    • In the case of self-employed practice or as an in-house tax advisor: confirmation of an insurer or provisional confirmation of cover for the application to take out professional liability insurance.
    • In the case of exclusively salaried employment or freelance work for persons/companies in accordance with § 3 StBerG: Written confirmation from the employer/client of the applicant's employment as a salaried employee or freelancer as well as a copy of the employer's/client's insurance policy or corresponding form.

  • Current certificate of good conduct of document type O

    (to be applied for at the registration office)

  • Passport photo
  • As an in-house tax advisor: employer's certificate and copy of the employment contract

    The employer confirms that you are working in the field of tax assistance and issues an irrevocable secondary employment permit.

  • Only for lawyers, established European lawyers, auditors or certified accountants:

    A certificate from the competent professional organisation or other competent body that no facts are known which justify the withdrawal or revocation of the licence or appointment or the initiation of professional court proceedings.

Forms

Fees

  • processing fee:

    • Chamber of Tax Consultants Munich: 210,00 Euro
    • Nuremberg Chamber of Tax Consultants: 200.00 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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Steuerberaterkammer München

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Nederlinger Straße 9
80638 München

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Nederlinger Straße 9
80638 München

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+49 (0)89 157902-0

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+49 (0)89 157902-19

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