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Tax Advisor Appointment

In order to be able to practise their profession, tax advisors and tax representatives must be appointed by the body responsible for the intended professional establishment. With the order, the membership is established at the same time. This is mandatory in the competent authority.
 
If all the requirements for the order are met, a professional certificate will be 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 consultant upon application by the responsible provider.

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 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

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

Which documents are required?

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

What are the fees?

Fees of EUR 50.00 are charged for processing the application in accordance with § 40 paragraph 6 of the Tax Consultancy Act.

§ 40 paragraph 6 Tax Consultancy Act (StBerG)

§ 79 Tax Advisors Act (StBerG)

What deadlines do I have to pay attention to?

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

The activity may only be started once the order has been placed.

Applications / forms

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

Application for appointment as tax consultant

Appeal

Against the refusal of the appointment as a tax consultant, the action before the Lower Saxony Tax Court is admissible.

What else should I know?

Tax consultants must establish a professional establishment immediately after appointment and maintain such a branch in accordance with § 34 paragraph 1 sentence 1 tax consultancy law (StBerG).

§ 34 (1) sentence 1 of the Tax Consultancy Act (StBerG)

Technically approved by

Chamber of Tax Advisors Lower Saxony

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.