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Tax Consulting Firm Recognition

To run a tax consulting firm, you must submit an application for recognition.

Process flow

On the basis of the articles of association or the articles of association, the competent authority checks whether proof of the responsible management of the company has been provided by tax consultants and whether the prerequisites for recognition as a tax consulting company are met.

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 handled through a "point of single contact". The "Point of Single Contact" is a special service offered by the municipalities and the state for service providers.

Find your point of single contact here.

Requirements

  • the members of the Executive Board, the managing directors or the personally liable partners are tax advisors
  • at least one tax consultant who is a member of the management board, managing director or more general partner must have his/her professional establishment at the registered office of the company or in its vicinity
  • Submission of at least a provisional guarantee of cover on the application for professional indemnity insurance

Which documents are required?

  • Application for recognition as a tax consulting company (§ 40 Abs. 1 DVStB)
  • Copy or publicly certified copy of the articles of association or the articles of association (§ 49 para. 3 sentence 2 StBerG)
  • Proof of payment of the recognition fee (§ 51 Abs. 1; § 164 b Abs. 1 StBerG)
  • Provisional guarantee of cover by professional indemnity insurance (§ 50 Abs. 6 StBerG, § 55 Abs. 2 DVStB)

What are the fees?

Fees apply.

Fee: 800,00 EUR
Payment in advance: No

What deadlines do I have to pay attention to?

There are no deadlines to be observed.

Applications / forms

You can request the form for the application for recognition as a tax consulting company in writing or orally from the office responsible for you. The completed application for recognition as a tax consulting company must be submitted in writing to the competent authority. The application must indicate the name, profession and professional establishment of the persons who manage the company responsibly, as well as the name, profession and professional establishment of the persons otherwise entitled to represent the company.

Appeal

Against the refusal of recognition as a tax consulting company, the action before the tax court is admissible.

What else should I know?

Before registering in the Trade or Partnership Register, the competent body may already confirm that all the conditions for recognition are met, with the exception of entry in the Trade or Partnership Register. A written decision must be issued on the rejection of the application for recognition.

Technically approved by

Chamber of Tax Advisors

Source: Serviceportal Niedersachsen (Linie6PLus)

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.