Professional practice company under the Tax Advisory Act; application for recognition

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.

Description

Prerequisites

Tax consultants and tax agents may form professional practice companies in accordance with § 49 StBerG. They may also organize themselves into professional practice companies for the purpose of practicing their profession, of which they are the sole partners. Professional practice companies for the joint practice of the profession in the Federal Republic of Germany may have the following legal forms:

  • Companies under German law including commercial companies,
  • European companies and
  • companies permitted under the law of a member state of the European Union or a state party to the Agreement on the European Economic Area.

According to § 50 StBerG, tax consultants and tax agents are also permitted to form a professional association

  • with members of a Chamber of Tax Consultants, a Chamber of Lawyers or the Chamber of Patent Attorneys as well as with auditors and sworn accountants,
  • with members of foreign professions who practice a profession abroad which is comparable to the profession of tax advisor or tax agent with regard to the training for the profession and the powers of the professional, and where the requirements for the practice of the profession essentially correspond to the requirements of this Act,
  • with attorneys-at-law, patent attorneys, auditors and certified public accountants of other states who, according to the Federal Lawyers' Act, the Patent Attorneys' Act or the Auditors' Act, are permitted to exercise their profession jointly with attorneys-at-law, patent attorneys, auditors or certified public accountants within the scope of this Act,
  • with persons practicing a liberal profession in the professional partnership pursuant to Section 1 (2) of the Partnership Act, unless the association is incompatible with the tax advisor's or tax agent's profession, in particular his position as an independent body in the administration of tax justice, or may jeopardize confidence in his independence.

Procedure

The application for recognition as a professional practice company must be submitted in writing to the Chamber of Tax Consultants in whose chamber district the professional practice company has its registered office. The application shall state:

  1. Name, profession and professional domicile of the persons responsible for managing the professional practice company (§ 55b StBerG), as well as
  2. name, profession and professional establishment of the partners of the professional practice company (§ 50 paragraph 1 StBerG).

The competent chamber of tax advisors shall check whether the prerequisites according to § 53 paragraph 2 StBerG are fulfilled on the basis of the partnership agreement or the articles of association. If the requirements for recognition are met, the competent Chamber of Tax Consultants will recognize the professional practice company as a professional practice company by issuing a certificate pursuant to Section 54 Paragraph 4 StBerG. Prior to entry in the Commercial and Partnership Register, the competent Chamber of Tax Consultants may already confirm that all prerequisites for recognition have been met with the exception of entry in the Commercial and Partnership Register.

Deadlines

none

Forms

  • Form, Bavaria-wide: Antrag auf Anerkennung als Berufsausübungsgesellschaft (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 Berufsausübungsgesellschaft
    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.

Fees

  • Chamber of Tax Consultants Munich: 750 Euro

    Chamber of Tax Consultants Nuremberg: 600 Euro

Remedy

Action before the tax court

Status:09.08.2023

Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

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