Steuerberater und Steuerberaterin: Ausnahmegenehmigung vom Verbot der gewerblichen Tätigkeit beantragen

Activities that are incompatible with the profession of tax advisor include, in particular, commercial activities. However, the competent Chamber of Tax Consultants has the option of allowing exceptions to the prohibition if no breach of professional duties, in particular the duty to exercise the profession independently, is to be expected.

An exception may be granted if the tax consultant carries out an activity that is compatible with the profession in a commercial form, for example, if he or she runs a limited company (Unternehmensberatungs GmbH) or if he or she assumes the management function in a commercial company as executor of a will or insolvency administrator.
The exemption can also be granted if it concerns the temporary operation of inherited commercial companies or the assumption of the emergency management of client companies. Commercial activities that are only minor in terms of their nature, scope and economic impact can also be treated as exceptions.

However, in the case of brokerage activities, for example as a financial or real estate broker, and when carrying out activities in a commercial form within the meaning of the Tax Consultancy Act (Section 33), the granting of an exemption permit is generally ruled out.

Identification document; alternatively passport with confirmation of registration

Contact the Chamber of Tax Consultants in whose district you have your professional establishment or regular place of work.