Dienstleistungsportal Bayern

Description

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

  (not older than one year)

• 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

• Form, Bavaria-wide: Antrag auf Bestellung als Steuerberater (StBK 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: Antrag auf Bestellung zum Steuerberater (StBK Nürnberg)

  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: Arbeitgeberbescheinigung für bereits bestellte Steuerberater für die Aufnahme einer Tätigkeit als Syndikus-Steuerberater (StBK München)

  Please note

  This form requires no signature. You can sent it electronically (e.g. by secure email or De-Mail) or as hardcopy to the responsible authority.

• Form, Bavaria-wide: Arbeitgeberbescheinigung für die Tätigkeit als Syndikus-Steuerberater (StBK Nürnberg)

  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.

Online procedures

• Antragsportal der Steuerberaterkammern

  On this central portal of the chambers of tax advisors you can apply for all services of the chambers of tax advisors and their examination offices that are available online.

Fees

• Processing fee:

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

Legal bases

• §§ 40 ff Steuerberatungsgesetz (StBerG)
• §§ 34 ff Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften (DVStB)

Remedy

Action before the tax court

Links to more information

• Steuerberaterkammer München
• Steuerberaterkammer Nürnberg

Related issues

• Professional practice company under the Tax Advisory Act; application for recognition
• Tax advisor; application for temporary entry in the professional register (EU citizen)
• Tax consultant; application for admission to aptitude test in case of foreign professional qualification