The responsibility lies with the Chamber of Tax Advisors, which is responsible for the registered office of the firm.

This procedure can also be carried out through a "single point of contact". The "Single Contact Person" is a special service offered by the municipalities and the country for service providers.

• Pass the audit as a tax advisor or tax advisor or
• Freegun from the test,
• establish the registered office in the catchment area of the relevant competent authority and
• Application for a management certificate (document type O) which is automatically sent to the competent authority for submission.

• certified copy of the certificate of the competent authority on the successfully passed tax adviser examination or the exemption from that examination
• current photo
• additionally with 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

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

The appointment as a tax advisor must be requested in writing from the body responsible for the registered office. The application form for appointment as a tax advisor may be requested in writing or orally from the competent authority.

The action against the refusal of the appointment as a tax advisor is admissible before the tax court.

Tax advisors must establish a professional establishment immediately after the appointment and maintain it in accordance with Section 34 paragraph 1 sentence 1 of the Tax Advisory Act (StBerG).

Lower Saxony Ministry of Finance