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Tax Advisor Appointment


Tax advisors and tax representatives must be appointed by the body responsible for the intended professional establishment in order to be able to exercise their profession. With the order, the membership is established at the same time. This is mandatory in the competent authority.
 
If all the conditions for appointment are met, a professional certificate is issued. The applicant shall be entered in the professional register.

Process flow

After passing the examination or after exemption from the examination, the applicant must be appointed as a tax advisor upon request by the responsible body.

Who should I contact?

The responsibility lies with the Chamber of Tax Consultants and depends on the intended professional establishment of the applicant.

This procedure can also be carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.

Requirements

  • passing the examination as a tax advisor or
  • exemption from examination,
  • establish a professional establishment in the catchment area of the relevant competent authority, and
  • Application for a certificate of good conduct (document type O), which is automatically sent to the competent authority for submission.

Which documents are required?

  • certified copy of the certificate of the competent authority on the successfully passed tax consultant examination or the exemption from this examination
  • current photo
  • additionally for lawyers, established European lawyers, auditors or sworn accountants
    • Certificate from the professional organisation responsible for them
  • Proof of professional liability insurance or proof of co-insurance with an employer or client
  • Current certificate of good conduct (document type O) for submission to authorities

What are the fees?

For the processing of the application, fees of EUR 50.00 are incurred in accordance with § 40 paragraph 6 of the Tax Consultancy Act.

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the competent authority.

The activity may not be started until the order has been placed.

Applications / forms

The appointment as a tax advisor must be applied for in writing to the office responsible for the intended professional establishment.

Appeal

An action against the refusal of appointment as a tax advisor is admissible before the Lower Saxony Finance Court.

What else should I know?

Tax advisors must establish a professional establishment immediately after appointment and maintain such a branch in accordance with § 34 paragraph 1 sentence 1 of the Tax Consultancy Act (StBerG).

Technically approved by

Chamber of Tax Consultants Lower Saxony

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)