Administrative services A-Z

Informal written application for recognition

In accordance with the Tax Consultancy Act, the following can be recognised as tax consultancy firms:

• Stock corporations
• partnerships limited by shares,
• Limited liability companies and
• Partnership companies.

Insofar as the company forms have been entered in the commercial register as commercial companies because of their fiduciary activity, the following are also included:

• General partnerships, and
• Limited partnerships
   

Applications for recognition as tax consulting companies whose registered office are located in the area of responsibility of the Brandenburg Chamber of Tax Consultants are to be decided by the Brandenburg Chamber of Tax Consultants.

A copy or a publicly certified copy of the articles of association or the articles of association must be submitted with the application.

See §§ 49 et seq. StBerG

• The majority of the members of the board of directors, the managing directors and the general partners must be tax consultants; In addition to tax consultants, lawyers, established European lawyers, auditors, sworn accountants and tax agents may also be members of the board of directors, managing directors or personally liable partners of the tax consulting company
• at least one tax advisor who is a member of the board of directors, managing director or personally liable partner must have his or her professional establishment at the company's registered office or in its vicinity
• Provisional confirmation of cover on the application to take out professional indemnity insurance
• Capital commitment according to § 50a StBerG

Informal application for recognition

Memorandum of Association/Articles of Association

Shareholders' resolution on the appointment of managing directors

List of shareholders

Proof of professional indemnity insurance

Proof that the managing directors and shareholders are among the permitted persons according to § 49 ff. StBerG

Proof of payment of the recognition fee

Excerpt from the Commercial Register/Extract from the Partnership Register

Recognition procedure fee: EUR 550

Transfer of the recognition fee

Informal application for recognition as a tax consultancy firm

Submission of the required documents to the Brandenburg Chamber of Tax Consultants

Audit by the Brandenburg Chamber of Tax Consultants

Issuance of a clearance certificate for submission to the Commercial Register/Partnership Register

Submission of an official excerpt from the commercial register/partnership register to the Brandenburg Chamber of Tax Consultants

Issuance and sending of the certificate of recognition

none

Brandenburg Chamber of Tax Advisors

§§ 24, 25 of the Articles of Association on the Rights and Obligations in the Exercise of the Professions of Tax Advisors and Tax Agents – Professional Code of Conduct (BOStB)

• §§ 49 et seq. Tax Consultancy Act (StBerG)
• §§ 40, 41 Ordinance on the Implementation of the Regulations on Tax Consultants, Tax Agents and Tax Consultancy Firms (DVStB)

• Brandenburg Chamber of Tax Consultancies

Brandenburg Chamber of Tax Advisors