Antrag auf Bestellung als Steuerberater/in oder Steuerbevollmächtigte/r

• §§ 40-48, 73-74, 76 ff. and 79 StBerG
• §§ Sections 34, 35 DVStB

Appointment as a tax consultant must be applied for at the relevant Chamber of Tax Consultants.

Tax advisors must be appointed as tax advisors by the competent authority for the location of the intended professional establishment in order to be able to practice the profession after passing the examination or being exempted from the examination. The professional activity may only commence once the appointment has been made.

The official form of the competent authority must be used for the application for appointment.

If all requirements are met, the competent Chamber of Tax Consultants issues a professional certificate. Appointment as a tax advisor takes place by handing over this certificate in person; it is not possible to send the certificate or hand it over to an authorized representative. When the certificate of appointment is handed over, membership of the Chamber - which is mandatory by law - is established at the same time. The tax consultant is entered in the professional register and in the nationwide electronic directory of the Federal Chamber of Tax Consultants.

If the appointment is refused, a written notification will be issued. The applicant must be heard before the appointment as a tax advisor is refused.

Fees are charged for processing the application.

• Certificate of successful completion of the tax consultant examination (or exemption from this examination) or a certified copy of this certificate
• Passport photo (not older than 1 year)
• Certificate of good conduct according to § 30 para. 5 BZRG (document type O, certificate of good conduct for submission to an authority, not older than 6 months)
• Proof of sufficient professional liability insurance (BHV):

In the case of intended self-employment:

• Proof of existing BHV: confirmation from the insurer or provisional confirmation of cover on the application to take out BHV

In the case of intended (exclusive) activity as an employee or freelancer:

• Written confirmation from the employer/client of the applicant's employment as an employee or freelancer as well as a copy of the employer's/client's insurance certificate

If the applicant intends to work as an employee in accordance with § 58 sentence 2 no. 5a StBerG (Syndikus-Steuerberater):

• Employer's certificate (the reserved tasks assumed by the non-professional employer within the meaning of Section 33 StBerG must be named in detail)
• If applicable, description of activities (a brief written description in bullet points is sufficient)
• Copy of the employment contract
• Proof of existing own BHV: confirmation from the insurer or provisional confirmation of cover on the application to take out BHV

In the case of reappointment after revocation of appointment:

• Suitable evidence that the reasons which were decisive for the revocation of the appointment no longer exist.

(Former) tax officials:

• Dismissal certificate or corresponding proof of resignation from the tax authorities

Lawyers, established European lawyers, auditors or sworn accountants:

• Certificate from the competent professional organization or other competent body stating that no facts are known which justify the withdrawal or revocation of the license or appointment or the initiation of professional or honorable court proceedings.

Academic degrees or state-awarded qualifications are only included in the certificate of appointment if they can be proven.

Professional and personal suitability of the applicant

Processing fee: 125,- € (2025)

No deadlines apply to the application. The duration of the procedure is also not subject to any specifications.

In Germany, the following are authorized to provide professional assistance in tax matters, including assistance in the keeping of books and records and the preparation of financial statements that are of significance for taxation, and including assistance in the collection of tax refund or compensation claims: Tax consultants and tax agents (as well as lawyers, established European lawyers, auditors and sworn auditors) and professional practice firms within the meaning of the Tax Consultancy Act (StBerG) (as well as those within the meaning of the Federal Lawyers' Act (BRAO) and within the meaning of the Auditors' Code (WPO)).

Appointment as a tax consultant requires not only special professional qualifications - to be proven in the state tax consultant examination - but also personal aptitude. As part of the appointment procedure, the responsible Chamber of Tax Consultants checks whether this personal aptitude is present.

An application for appointment as a tax consultant must be submitted to the relevant Chamber of Tax Consultants.

Saarland Chamber of Tax Consultants KdöR
Nell-Breuning-Allee 6 (Entrance 1 A/B)
66115 Saarbrücken