Entrepeneurs assistant
Tax Advisor/Tax Advisor Appointment
Tax advisers and tax agents must be appointed by the body responsible for the intended professional establishment in order to carry out their profession. The order is used to justify the membership at the same time. This is mandatory in the competent body.
If all the prerequisites for the order are met, a professional certificate will be issued. The applicant shall be entered in the professional register.
After passing the examination or after the exemption from the examination, the applicant shall be appointed as a tax advisor upon application by the competent steller.
The responsibility lies with the Chamber of Tax Advisors and depends on the applicant's intended professional establishment.
This procedure can also be handled by a "Single Contact Person". The "Single Contact Person" is a special service offered by the municipalities and the country for service providers.
- Pass the exam as a tax advisor or tax advisor, or
- exemption from examination,
- establish a professional branch in the catchment area of the relevant competent body and
- Application for a management certificate (document type O), which is automatically sent to the competent body for submission.
- certified copy of the certificate of the competent body of the successful tax adviser examination or exemption from that examination
- current photo
- lawyers, established European lawyers, auditors or sworn accountants
- Certificate from the professional organisation responsible for them
- Proof of professional insinuating insurance or proof of co-insurance with an employer or a client
- current management certificate (document type O) for submission to authorities
Fees of EUR 50.00 are charged in accordance with Section 40 (6) of the Tax Advisory Act for processing the application.
Deadlines may have to be observed. Please contact the appropriate body.
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 intended professional establishment.
The action before the Lower Saxony Finance Court is admissible against the refusal of the appointment as a tax advisor.
Tax advisors must establish a professional establishment immediately after the appointment and maintain such a business establishment in accordance with Section 34 paragraph 1 sentence 1 tax advice law (StBerG).
Lower Saxony Chamber of Tax Consultants
Source: Serviceportal Niedersachsen (Linie6PLus)
