Please enter a search term.

Please note:You can only obtain complete information if you indicate the place of residence, the place of business or the building project, depending on the procedure.

Exemption from the requirement of capital commitment for "existing companies" pursuant to § 154 Abs. 2 StBerG

For the recognition of tax consulting firms, the capital commitment regulation according to § 50a Steuerberatungsgesetz (StBerG) is of central importance. In principle, only professionals should be shareholders. For companies that were already recognised before this provision came into force, there is grandfathering. If the number of shareholders of these companies changes, recognition must normally be revoked by the competent authority. In individual cases, recognition may not be revoked due to an exemption.

Who should I contact?

The responsibility lies with the Chamber of Tax Consultants, in whose chamber district the company has its registered office.

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.


The requirements for an exemption are specified in § 154 of the Tax Advisors Act (StBerG). These are decisions on a case-by-case basis.

Which documents are required?

No documents are required.

What are the fees?

There are no fees.

What deadlines do I have to pay attention to?

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

Technically approved by

Chamber of Tax Consultants Lower Saxony

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