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Regulation on the implementation of the rules on tax advisers, tax advisers and tax consulting companies

Original Language Title: Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften

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Regulation on the implementation of the rules on tax advisers, tax advisers and tax consulting companies (DVStB)

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DVB

Date of completion: 12.11.1979

Full quote:

" Regulation on the implementation of the rules on tax advisers, tax agents and tax consulting companies of 12 November 1979 (BGBl. I p. 1922), most recently by Article 5 of the Law of 15 July 2013 (BGBl. I p. 2386).

Status: Last amended by Art. 5 G v. 15.7.2013 I 2386

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 16.11.1979 + + +) 

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Due to § 158 of the Tax Consultation Act, as amended by the Notice of 4 November 1975 (BGBl. 2735), the Federal Government decrees the Federal Tax Consultative Chamber with the consent of the Federal Council:

Part one
Audit Rules for Tax Consultants and Tax Agents

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§ 1 Approval Procedure

(1) The competent tax adviser is to decide on the applications for admission to the tax adviser's examination. (2) The applications for admission to the examination must be submitted up to a date to be determined by the competent tax adviser. The application can only be submitted for participation in the next examination. (3) The competent tax adviser chamber checks the information provided by the applicants for completeness and correctness. It may, if necessary, carry out further investigations before a decision. (4) The competent tax adviser has to issue a written decision on the decision. Unofficial table of contents

§ 2

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§ 3

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Section 4 Application for admission to the examination

(1) The application for admission to the examination must be submitted in accordance with the officially prescribed form. (2) The applicant must indicate in the application
1.
The name, residence or predominant stay and address as well as the occupation and place of the predominantly professional activity,
2.
the location of the intended professional establishment,
3.
whether and where it has previously submitted an application for admission to the examination,
4.
which nationality he owns.
(3) The application shall be accompanied by
1.
a curriculum vitae with detailed information about the person and the professional career,
2.
certified copy of the certificates, diplomas and certificates of formal qualifications on the statutory pre-education requirements for examination as tax advisers,
3.
Certified copy of the certificates of the applicant's previous professional activity, in particular with information on the nature and extent of the activity in the field of taxes administered by the federal or state financial authorities, and on the date previously held by him. the relevant tests, proof of working time,
4.
a passport picture.
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§ 5 Other proofs

(1) In the cases of § 37a (1) of the Act, the application shall be accompanied by a certificate of the authority responsible under the rules of the auditor's order to the effect that the applicant is a chartered accountant or a sworn accountant or the applicant (2) In the cases of § 37a (2) of the Law, the application shall be accompanied by the application in addition to the application.
1.
(dropped)
2.
a certificate issued by the competent authority of a Member State of the European Union or of a State Party to the Agreement on the European Economic Area (Member State or State Party) or Switzerland, which certify that the has obtained a diploma with which he or she is entitled to help in tax matters in that Member State or State of the Contracting State or Switzerland;
3.
if necessary, proof of the three-year activity of at least 16 hours per week in the tax advisory profession and one or more evidence of formal qualifications within the meaning of Article 7 (2) (c) of Directive 2005 /36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications (OJ L 327, 28.12.2005, p. EU No OJ L 255, p. EU 2007 No 18), as amended by Council Directive 2006 /100/EC of 20 November 2006 (OJ L 297, 15.11.2006, p. EU No L 363 p. 141),
4.
a certificate of at least a three-year professional practice of at least 16 hours per week in a Member State or a Contracting State or in Switzerland, provided that that State holds a diploma, certificate or other proof of a third country's certificate of formal qualifications,
5.
the determination of the examination areas to be dispensed with during the examination in accordance with § 37a (4) sentence 4 of the Act, as well as proof of the knowledge gained for these examination areas.
The application and the documents to be attached, insofar as they come from the applicant, must be submitted in German; other documents must be submitted with a certified translation. Unofficial table of contents

§ 6 Approval for Examination

(1) The admission is only valid for the participation in the next examination. A further admission is required for a later examination. (2) If the applicant has the admission requirement of a multi-year practical activity in the field of the taxes administered by the federal or state financial authorities at the time of the If a decision has not yet been fully complied with, the authorisation may be granted on condition that the applicant has fulfilled this authorisation requirement at the latest at the beginning of the written examination. The proof shall be furnished up to the date to be determined by the competent tax adviser. Unofficial table of contents

Section 7 Application for a binding information

(1) The application for a binding information must be submitted in accordance with the officially prescribed form. (2) The binding information shall require the written form. An indication of the possible legal sequence pursuant to paragraph 4 shall be included in the information. (3) If the information relates to a condition not yet fulfilled, it shall be binding only if the facts of the case, which are later realized, are concerned with the information provided. (4) The information shall cease to be binding if the legislation on which it is based is amended. (5) For the procedure, § § 1, 4, 5 and 8 shall apply accordingly. Unofficial table of contents

Section 8 Request for exemption from examination

(1) § 1 (1) and (4) apply mutatily to a request for exemption from the examination in accordance with § 38 of the Act, provided that the applicant in the declaration pursuant to Section 4 (2) (3) of the Act concerning any previous applications for admission to the examination or to (2) The applicant shall attach to the application for exemption from the examination in place of the evidence referred to in § 4 (3) (2) and (3).
1.
in the cases of § 38 (1) (1) of the Law, the certificate issued by a German university to which he belongs or has been a member, on the nature and duration of his teaching activities in the field of taxes managed by the federal or state financial authorities;
2.
in the cases of § 38 (1) (2) to (4) of the Law, a certificate
a)
the last service authority, or
b)
If he has been employed by a political group of the German Bundestag, the group bureau
on the nature and duration of its activities in the field of taxes managed by the federal or state financial authorities.
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§ 9

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Section 10 Examination Committee

(1) The members of the Audit Committee and their alternates shall, in principle, be appointed for three years by the supreme state authority responsible for the financial management. They can only be dismissed for good reason. In the event of premature departure or dismissibility, the successor shall only be appointed for the remainder of the term of office of the retired or appointed member or deputy. Before the appointment or dismise of tax advisers, the Chamber of Tax Advisers, whose member is the tax advisor, is to be heard; before the appointment or dismise of a representative of the economy, the competent authority responsible for the economy shall be: National authority to hear. The appointment of alternates does not require an individual assignment between alternate members and a member of the Audit Committee. Members and alternates may continue proceedings during their term of office, even after the end of their term of office. (2) The Committee shall decide by majority vote. In the event of a tie, the Chairman's vote is decisive. (3) The members of the Audit Committee shall have the right to see the approval and examination documents. They have to maintain secrecy on the facts that have become known to them in their activities. (4) The members of the Audit Committee, which are not officials or employees of the financial administration, shall be appointed by the Chairman of the Committee to conscientiously fulfil their obligations. (5) The members of the Audit Committee are not bound by instructions. They are to be compensated for from the fee. Unofficial table of contents

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§ 12

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§ 13

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§ 14 Implementation of the exams

(1) The competent national authority responsible for the financial management shall, as a rule, once a year, examine the eligible candidates by the examination committee in agreement with the other top competent authorities responsible for financial management. (2) The audit and deliberations of the Audit Committee are not public. The oral examination will be attended by representatives of the Chief Financial Management Authority and the Management Board of the relevant tax adviser. The Chairman of the Audit Committee may allow other persons to be present. Unofficial table of contents

§ 15 Examination notes, total grades

(1) Six grade levels shall be established for the evaluation of the individual examination achievements. It means:
Note 1 very good an excellent performance,
Note 2 good a much higher than average performance,
Grade 3 satisfactory a performance that meets average requirements in every respect,
Grade 4 sufficient a performance which, apart from individual defects, meets average requirements,
Note 5 deficient a performance that is suffering from significant defects, and in the whole of which is no longer usable,
Note 6 insufficient a completely unworkable performance.

The evaluation of half intermediate marks is allowed. (2) Total grades are calculated from the sum of the individual notes divided by their number. The result shall be calculated in two decimal places; the third decimal place shall not be taken into account. Unofficial table of contents

Section 16 Written Examination

(1) The written examination consists of three supervisory work. (2) Two supervisory tasks are to be found in the examination areas in accordance with § 37 (3) (1) to (4) of the Act and a supervisory work in the areas of accounting and of the bilanesuan. The supervisory work may also extend to other areas of examination. (3) In the tax verification in special cases (§ 37a of the law), the supervisory work is to be carried out in accordance with § 37 (3) (3) (1) to (4) of the law. . The second sentence of paragraph 2 shall apply accordingly. Unofficial table of contents

Section 17 Load for written examination

The competent tax adviser invites the candidates who have to prepare the supervisory work, no later than one month before the day of the first supervisory work. Unofficial table of contents

Section 18 Production of supervisory work

(1) The audit tasks of the supervisory work shall be made by the highest national authority responsible for the financial management in agreement with the other top national authorities responsible for the financial management. It determines the authorized aids and the processing time. The processing time shall be at least four hours and not more than six hours for each work. The competent tax adviser shall determine in the summons for written examination whether the work is to be accompanied by the address and the applicant's signature or with the assigned measure. (2) The examination tasks shall be kept secret. They are to be handed over to the supervisory board in the required number for distribution to the published applicants by the appropriate tax adviser at the respective examination days. (3) On request, the relevant tax advisory chamber to provide facilities for the manufacture of the supervisory work of the disabled person. The application is to be submitted for approval with the application for admission. The competent tax adviser may request the submission of a medical certificate. Unofficial table of contents

Section 19 Supervision

(1) The competent tax adviser shall arrange for the supervisory work to be carried out under constant supervision. (2) On the day of the examination, the supervisory board shall establish the personal data of the applicants who have been published. He then issues the examination task to each candidate. It shall indicate the beginning and the end of the processing period and shall ensure that the work is carried out at the latest at the end of the processing time and that it shall be accompanied by the applicant's address and signature or by the measure (3) The supervisory authority must ensure that applicants do not use unauthorised aids or guilty of any other attempt to deceive. (4) The supervising person may be entitled to take undue behaviour from the examination room. point. The applicant shall be excluded from the continuation of the oversight work to be carried out on this examination day. (5) (omitted) Unofficial table of contents

§ 20 Conduct during the written examination

(1) The candidates shall have the supervisory work independently completed. During the processing period, they may not speak with other applicants or agree with them in any other way. They may only use the aids approved by the Chief Financial Administration responsible for the financial management. The competent tax adviser may order that only the expenditure which it has made available may be used by the approved tools. (2) At the end of the processing period, the candidates shall be required to submit the work, even if it is incomplete. The work shall be accompanied by the address and signature of the applicant or by the identification number. (3) The candidates shall comply with the orders of the supervising person who refer to the conduct during the examination. (4) objections to the applicant's the conduct of the examination for disturbances caused by external influences shall be asserted without delay, at the latest by the end of the processing period of the respective oversight work, by means of a declaration to the supervising person. Unofficial table of contents

Section 21 Resignation of the Examination

(1) Until the end of the processing period of the last supervisory work, the applicant may resign from the examination by means of a declaration to the competent tax adviser or the supervisory board. The resignation shall also apply if the applicant does not appear to be one of the supervisory work. In this case, the examination shall be deemed not to have been filed. (2) In the event of a resignation, the entire examination shall be refiled. Unofficial table of contents

Section 22 Niederschrift on the supervisory work

The supervisory authorities shall draw up a respective minutes on each day of the examination, which shall in particular be noted.
1.
the beginning and the end of the processing time,
2.
, for example, tests of deception and other irregularities,
3.
the names of the candidates who have not appeared have been rejected or have not been given any work due to undue behaviour from the examination room,
4.
any objections to the audit procedure (Section 20 (4)) and an opinion on the issue,
5.
any resignation of candidates,
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§ 23 Täuschungstrials, ordinal violations

(1) In the event that an applicant undertakes to influence the result of a written work by means of deception or use of unauthorised aids, the Examining Committee may assess the work insufficiently. (2) In cases of serious undue conduct, the Examining Committee may exclude the applicant from the examination. (3) In the case of exclusion, the examination shall be deemed to have failed, even if the candidate has resigned from the examination. Unofficial table of contents

Section 24 Evaluation of the supervisory work

(1) For the evaluation of the supervisory work, the Audit Committee with a majority of votes can also determine examiners who are deputy members of the Audit Committee. (2) Each oversight work is of at least two examiners (first and second examiners). personally to assess. A second examiner may be notified of the initial auditor's assessment, which shall apply if further examiners are appointed. (3) If the assessments of a work do not differ from each other, the assessment agreed by the examiners shall apply. Note proposal as a note of the Audit Committee. In the event of a discrepancy, the examiners are obliged to agree on consistent proposals for grades. (4) If the examiners cannot agree on a joint proposal, the Audit Committee shall determine the grade. (5) By way of derogation from paragraphs 3 and 3. In all cases, the examination committee may set the grade. (6) A work that has not been given by the candidate is to be assessed "insufficiently". Unofficial table of contents

Section 25 Result of the written examination, exclusion from the oral examination

(1) An overall note shall be formed for the written examination. (2) The candidate shall be excluded from the oral examination if the overall mark for written examination exceeds 4.5; he did not pass the examination. (3) The examination for the examination shall be: Financial management competent supreme authority, represented by the competent tax adviser, has to make a written notification of candidates who did not pass the examination in accordance with paragraph 2. Unofficial table of contents

Section 26 Oral examination

(1) The competent tax adviser shall invite the candidates who take part in the oral examination no later than two weeks before the date of the oral examination. The part notes of the written examination can be communicated with the load. (2) The Chairman of the Audit Committee shall conduct the oral examination. (3) The oral examination consists of a short presentation by the applicant of an object of the examination areas mentioned in section 37 (3) of the Act and of six examination sections. In the examination sections, questions are to be asked from the examination areas. The examination section is in each case the entire examination activity of a member of the examination board during the oral examination. (4) The subject matter of the lecture and the (5) In the aptitude test (§ 37a (2) of the Law) the subject matter of the lecture and the questions to the applicant are the subject matter of § 37 (3) of the German law. As far as they are not referred to in Section 37a (4) sentence 4 of the Act, the Examining Areas referred to in Law (6) For the presentation on the subject matter, three topics are to be chosen by the applicant half an hour before the examination begins. (7) The examination time for each candidate shall not exceed ninety minutes. (8) Objections to the conduct of the preparation for the presentation or the oral examination for disturbances caused by external actions shall be made without delay, no later than by the end of the oral examination, by means of a declaration the supervisory board or the chairman of the audit committee, . § 23 shall be applied to the oral examination accordingly. Unofficial table of contents

Section 27 Evaluation of the oral examination

(1) In the oral examination, the presentation and each examination section shall be assessed separately. (2) The grades shall be fixed by the examination committee. (3) An overall note shall be formed for the oral examination. Unofficial table of contents

Section 28 Result of the examination, repetition of the examination

(1) In the immediate connection to the oral examination, the Audit Committee shall advise on the outcome of the examination. The examination has been passed if the sum of the total notes for the written and oral tests, divided by two, does not exceed the number 4.15. The Chairman shall open to the candidates whether they have passed the examination following the decision of the Audit Committee, to the extent that he acts as the representative of the supreme state authority responsible for the financial management. Notes are not granted. (2) If the applicant has not passed the examination, he/she may request a notification of the supporting reasons of the decision. (3) Re-approval shall be required for the repetition. Unofficial table of contents

§ 29 Examination of the examination assessment

(1) The examiners are obliged to reconsider their evaluation of the examination achievements if this is requested in writing by an applicant who did not pass the examination, with well-founded objections at the competent tax adviser's chamber; and the decision on the outcome of the examination has not yet been passed. This does not affect the time limit for the imposition of an action against a challenge pursuant to Section 47 of the Financial Court order. (2) The result of the reflection shall inform the applicant in writing of the competent tax adviser. Unofficial table of contents

Section 30 Non-participation in the oral examination

(1) The oral examination shall be deemed not to have been filed if the applicant is prevented from taking the examination from a reason not to be held by him. If an applicant has not taken part in the oral examination for a reason not to be accepted by him, it can be obtained. (3) If an applicant fails to attend the oral examination, he/she will be able to obtain a certificate from the applicant. Oral examination without sufficient excuse, the examination shall be deemed not to pass. Unofficial table of contents

Section 31 Niederschrift on the oral examination

(1) A transcript shall be made on the examination. It must be clear from it
1.
the names of the parties involved;
2.
the result of the examination and its notification to the candidates,
3.
a desire pursuant to section 28 (2) and the consideration of the desire by the examination board,
4.
special events.
(2) An extract from the minutes shall be taken to the file of the applicant. Unofficial table of contents

Section 32 Retention periods

(1) The supervisory work shall be kept at the competent tax advisory chamber for a period of at least two years after the entry of the stock of the examination decision. In the cases of § 21 (1), there is no obligation to retain. (2) The applications for admission, for exemption, for binding information, the examination documents of the individual applicants and the documents relating to the decisions on the applications and Examinations must be kept for a period of at least ten years from the date of the management decision. (3) Proof of existence or of the exemption from the examination shall apply to the competent tax adviser's chamber. the competent tax advisory chamber for a period of at least 50 years after the date of entry of the (4) Documents may also be kept in electronic form. Unofficial table of contents

§ 33

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Part two
Order as tax advisor or tax representative

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§ 34 Order procedure

(1) The competent tax adviser's chamber decides on the application for appointment as tax advisor. (2) The application for order must be submitted in accordance with officially prescribed form. (3) The applicant must indicate in the application:
1.
the name, residence or main residence and address as well as the profession and place of professional activity;
2.
the location of the intended professional establishment,
3.
when and at which point he passed the tax consultant's examination, or has been exempted from the audit,
4.
whether and where it has previously submitted a request for order,
5.
whether it is in an orderly economic situation,
6.
whether he has been sentenced to a criminal trial within the last twelve months and whether a criminal case or a criminal investigation is pending against him; the same applies to professional judicial proceedings and to the fine-court proceedings according to the Tax Code and the Tax Consultation Act,
7.
whether, and if so, what activity he intends to pursue or take over as tax advisor after he has been appointed,
8.
that he has applied to the reporting authority for the issuing of a certificate to be submitted to the competent tax advisory chamber.
An applicant who has been exempted from the examination pursuant to Section 38 (1) of the Act must also make a statement as to whether disciplinary measures have been imposed on him within the last twelve months and whether disciplinary proceedings have been carried out. (4) The application shall be accompanied by the following:
1.
a certified copy of the certificate issued by the competent authority on the successful tax assessment test or the exemption from that examination,
2.
a passport picture.
Where the applicant is a lawyer, a European lawyer established, an auditor or a sworn-in accountant, he shall also accompany a certificate from the professional organisation or body responsible for him or her, that no (5) The tax adviser chamber shall examine the information provided by the applicant for completeness and shall be aware of the facts which justify the withdrawal or revocation of the admission or order or the initiation of a court proceedings against him. Accuracy. It may, if necessary, carry out further investigations before taking a decision. Unofficial table of contents

§ 35 Professional Certificate

The professional certificate shall contain:
1.
the designation of the issuing tax advisory chamber;
2.
the place and date of the exhibition,
3.
the name, place of birth and date of birth of the applicant,
4.
the declaration that the applicant is appointed as a tax adviser or a tax representative,
5.
Seal of service and
6.
Signature.
Other job titles of the applicant shall not be included in the professional certificate. Academic degrees or state-awarded graduations are to be included only if they have been proven. Unofficial table of contents

§ 36

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Section 37

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§ 38 Reorder

(1) The competent tax counsellor chamber decides on the application for re-appointment as tax advisor or authorized representative. (2) The application for re-appointment must be submitted in accordance with the officially prescribed form. § 34 (3) to (5) shall apply. (3) The issuing tax advisory chamber shall examine whether the conditions set out in § 40 (2) and (3) of the Act are fulfilled. Before the decision is taken, the Chamber of Tax Advisers shall be heard, which shall be heard by the applicant at the time of the deletion or revocation of the order. § 40 (4) of the Act is to be applied mutaly. (4) Under the conditions laid down in § 48 of the Act, persons who had obtained the property as tax adviser or authorized representative without a further appointment may also be reappointed. (Section 154 (1) and (3) of the Act in the version valid until 30 June 2000). Unofficial table of contents

§ 39

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Part Three
Recognition as a tax consulting company

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§ 40 Procedure

(1) The application for recognition as a tax consulting company must be submitted in writing to the tax adviser chamber, in whose chamber district the company has its registered office. The application shall indicate the name, occupation and professional establishment of the persons responsible for the company (Article 32 (3), second sentence, of the Act) and the name, occupation and professional establishment of the persons otherwise authorized to represent the company. (2) The competent tax adviser shall examine, on the basis of the social contract or the statutes, whether the proof of the responsible management of the company by tax advisers pursuant to section 32 (3) sentence 2 of the Act is provided and whether the conditions of § § 49 to 53 of the law for recognition as (3) if the conditions for recognition are fulfilled, the competent tax adviser has to recognise the company by issuing a certificate in accordance with § 41 as a tax consulting company. Before being entered in the Register of Trade or Partnership, the competent tax adviser may already confirm that all conditions for recognition are available until the registration in the Register of Trade or Partnership. A written communication shall be issued on the rejection of the application for recognition. Unofficial table of contents

Section 41 Recognition certificate

The recognition certificate contains
1.
the designation of the recognised tax advisory chamber;
2.
the place and date of recognition;
3.
company or name of the company,
4.
recognition as a tax consulting company,
5.
Seal of service and
6.
Signature.
Apart from the company or the name, no further names of the company are to be included in the recognition certificate.

Fourth part
Award of the authorisation for the management of the name "Agricultural Book Office"

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§ 42 Proof of special expertise

(1) The application for the award of the authorisation to conduct the term "Agricultural Book Office" shall be submitted to the Chamber of Tax Advisers in whose district the professional branch of the applicant is located. (2) The application shall contain details of the professional career and the professional activity of the applicant so far. The request shall indicate whether the applicant wishes to prove or be exempted from this examination by means of an oral examination before the Scientific Committee. (3) The request must be accompanied by the request. the oral examination shall cover the following areas:
1.
tax peculiarities of agriculture and forestry,
2.
Courtesy law (Anerbenrecht) or the provisions of the Civil Code,
3.
Land-pawnright,
4.
land traffic law,
5.
the fundamentals of agricultural credit;
6.
agricultural business, including accounting and statistics.
It is not necessary for all areas to be subject to the examination. The examination period for each applicant shall not exceed sixty minutes. (4) The tax adviser has to charge the applicants who take part in the oral examination no later than two weeks before. (5) The oral examination The examination shall be chaired by the Chairman of the Committee of the European Parliament. He shall be entitled to intervene at any time in the examination. In the immediate aftermath of the oral examination, the Sachkunde Committee shall advise on the outcome of the examination. The Chairman shall open the application to the applicant whether they have passed the examination following the decision of the Committee of the Scientific Committee; a note shall not be granted. (6) For the exemption from the oral examination, the applicant shall have a to provide evidence that, prior to the application, it has been advising at least five accountant agricultural and forestry holdings for three years in tax. The tax advice can also be carried out in the course of an activity as an employee according to § 58 of the law. (7) According to § 44 (2) sentence 2 of the law, an education, the knowledge of the areas referred to in paragraph 3 above shall be considered as a single-course. mediated. In particular,
1.
a successfully completed university degree in agricultural sciences or
2.
other training courses within the meaning of the first sentence, which shall be concluded with an examination.
Participation in a subject-related seminar or seminar Course without a final examination or other proof of performance of the individual participants is not sufficient. (8) Evidence of relevant training and practical activity within the meaning of § 44 (2) sentence 2 of the Act are the application shall be attached. The application and evidence shall be submitted by the Chamber of Tax Advisers of the Supreme National Authority responsible for agriculture or by the Authority designated by it and, where the applicant is a lawyer or a European lawyer established for the purpose of (9) The rejection of an application for exemption from the oral examination must be given a written notice. Unofficial table of contents

Section 43 Sachkunde-Committee

(1) The oral examination shall be filed before a committee of experts to be formed at the tax adviser chamber. (2) The examination may also be entrusted to a non-technical committee consisting of another tax advisory chamber. The tasks associated with the acceptance of the oral examination shall be carried out by the other tax advisory chamber in the case of the transfer in accordance with the first sentence. This also receives the fee in accordance with § 44 (8) of the Act. (3) The Sachkunde-Committee shall belong to the
1.
two representatives of the Chamber of Tax Advisers, one of them as Chairman,
2.
a representative of the highest national authority responsible for agriculture or of a competent authority designated by it.
(4) The Chamber of Tax Advisers shall, in principle, appoint the members of the Scientific Committee and their alternates for a period of three years; they may be dismissed for an important reason. In the event of premature departure or dismissibility, the successor shall be appointed only for the remainder of the term of office of the retired or appointed member or representative. Before the appointment or dismise of the appointment, the representative of the supreme authority responsible for agriculture shall be consulted by the competent authority or by the authority designated by it. § 10 (4) to (6) shall apply mutagentily. (5) The Committee shall decide by majority of votes. Unofficial table of contents

§ 44 conferment, lending certificate

(1) A certificate shall be issued on the award of the authorisation to conduct the term "Agricultural Book Office". (2) The document shall contain:
1.
the designation of the Awarding Tax Adviser,
2.
the name and professional title of the recipient of the certificate;
3.
the declaration that the certificate referred to in the document is given the right to have the name "Agricultural Book Office" as an addition to the professional title,
4.
the place and date of the award,
5.
Seal of service and
6.
Signature.
(3) (omitted)

Fifth Part
Professional Register

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Section 45 Register-leading authority

(1) The professional register shall be kept by the competent tax advisory chamber. The Chambers of Tax Advisers can use the professional register of a working group established in accordance with § 84 of the Act. (2) All entries and deletions in the professional register must be communicated to the parties concerned. The deletion of tax consulting companies must also be notified to the competent register court. (3) The access to the professional register is permitted to any person who presents a legitimate interest. Unofficial table of contents

Section 46 Registration

The following shall be entered in the professional register:
1.
Tax advisers and tax agents, if they are appointed in the district for which the register is run (register district), or if they place their professional branch in the register district, namely:
a)
Name, First Name, Birthday, Place of Birth,
b)
the date of the order and the authority or the tax advisory chamber which made the order,
c)
Power to guide the designation "Agricultural Accountant" and of names according to the Fachberaterordnung,
d)
Address of the professional branch and the business e-mail address,
e)
professional associations within the meaning of Section 56 (1) to (3) of the Act,
f)
all other advisory bodies and the names of the other advisory bodies,
g)
Name and address of the authorized representative within the meaning of Section 46 (2) (5) of the Law,
h)
If a professional ban exists within the meaning of Section 90 (1) (4) of the Act and, if a representative is appointed, the representative order, stating the surname and the first name of the representative
and any changes to points (a) and (c) to (h);
2.
Tax advice companies, if they are recognised in the register district or if they place their registered office in the register district, namely:
a)
company or name and legal form,
b)
Day of recognition as a tax consulting company and the chief national authority responsible for financial management, or the tax advisory chamber, which issued the recognition,
c)
Power to guide the name "Agricultural Book Office",
d)
the registered office and address and the business e-mail address,
e)
professional associations within the meaning of Section 56 (2) of the Act,
f)
Names of the members of the body appointed to represent the legal representation, as well as of the partners and partners who are entitled to represent them,
g)
All other advisory bodies and the names of the other advisory bodies
and any changes to points (a) and (c) to (g);
3.
further advice of tax advisers and tax agents, if they are established in the register district,
a)
the name and place of the professional establishment of the tax adviser or tax representative,
b)
Power to guide the name "Agricultural Book Office",
c)
Address of the other advisory body,
d)
Names of the person conducting the further advisory body
and any changes to points (a) to (d);
4.
further advisory services of tax consulting companies, if they are established in the register district, namely:
a)
Company, seat and legal form of the Tax Consultative Company,
b)
Power to guide the name "Agricultural Book Office",
c)
Address of the other advisory body,
d)
Names of the person conducting the further advisory body
as well as all changes to letters a to d.
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§ 47 Deletion

(1) To be deleted in the professional register
1.
Tax adviser and tax representative,
a)
if the order has been cancelled or revoked or revoked,
b)
when the professional branch is transferred from the register district;
2.
Tax consulting companies,
a)
if the recognition is cancelled or revoked or revoked,
b)
if the seat is moved from the register district;
3.
further advice, if the advisory office is dissolved.
(2) The registration of the power to conduct the term "Agricultural Book Office" shall be deleted if the conditions referred to in Article 44 (3) of the Act have been omitted from a tax consulting company. The registration of names in accordance with the Fachberaterordnung shall be deleted if the name is no longer allowed to be registered. Unofficial table of contents

Section 48 Duty of notification

(1) The facts to be entered in the professional register shall be communicated to the competent tax adviser.
1.
in cases of Article 46 (1) of the tax adviser or the tax representative to be entered;
2.
in the case of Article 46 (2), by the members of the institution appointed to represent the legal representation or with the authorised members of the tax consulting company to be used;
3.
in the case of Article 46 (3), by the tax adviser or tax representative who has established the other advisory body;
4.
in the case of § 46, no. 4, by the members of the institution appointed to the legal representation or the authorised partners of the tax consulting company, which the external advisory body has established.
(2) The facts to be deleted in the professional register shall be communicated to the competent tax adviser.
1.
in the case of Article 47 (1) (1) (b), of the tax adviser or tax representative who relocates his professional branch;
2.
in the cases referred to in Article 47 (1) (2) (b), the members of the institution appointed to represent the legal representation, or the authorised members of the tax consulting firm;
3.
in the cases referred to in Article 47 (1) (3), of the persons referred to in paragraph 1 (3) or (4);
4.
in the cases of Section 47 (2), of the members of the institution appointed to represent the legal representation or of the authorised members of the tax consulting company.
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Section 49 Associations, associations of persons and entities authorised to take the name of the "Agricultural Book Office"

(1) The professional register shall also include:
1.
Persons authorised pursuant to Article 44 (4) of the Act to lead the name "Landwirtschaftliche Buchstelle" as an addition to the name if they have their registered office in the Register District,
2.
Accounts of public bodies and associations of persons for which the name "Agricultural Book Office" may be referred to in accordance with Article 44 (5) of the Act, if the booking offices are located in the district of the register.
(2) The entry in accordance with paragraph 1 shall be deleted;
a)
if the association is dissolved within the meaning of section 44 (4) of the law or the office of the association of persons or corporate body within the meaning of section 44 (5) of the law,
b)
if the conditions referred to in Article 44 (4) or (5) of the Act have been omitted,
c)
if the registered office of the association is transferred from the register district within the meaning of section 44 (4) of the law or the office of the association of persons or corporate body within the meaning of section 44 (5) of the law.
(3) The registration or deletion shall be requested by the representatives of the association, the association of persons or the body of the body. The deletion may also be carried out by officals. Unofficial table of contents

§ 50 Display obligations

(1) Every year in the month of January, the members of the institution appointed to represent the legal representation, or the authorised members of a tax consulting company, and the shareholders of a company, have civil law in the In accordance with § 50a (2) sentence 1 of the Act, a list of the members signed by them, from which name, first name, occupation, place of residence and professional establishment of the shareholders, their shares, stock deposits or shareholding conditions to be shall be submitted to the competent tax advisory chamber. If, since the last list, changes have not occurred in respect of the person or profession of the members and the extent of the participation, the submission of a corresponding declaration shall be sufficient. (2) Paragraph 1 shall apply mutah. the cases of § 154 (2) sentence 1 of the Act.

Sixth Part
Professional indemnity insurance

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Section 51 Insurance obligation

(1) Self-employed tax advisers and tax agents as well as tax consulting companies are obliged to oppose the liability risks arising from their professional activities (§ § 33, 57 (3) (2) and (3) of the law) for To insure property damage and to maintain insurance during the period of its order or recognition. The first sentence is valid for partnership companies, including those with limited professional liability in accordance with Section 8 (4) of the Partnership Company Law. The insurance cover must also cover such property damage for which the policyholder has to comply in accordance with § 278 or § 831 of the Civil Code. (2) Self-employed tax advisers and tax agents who are solely responsible for the protection of the insured person. As a freelanced employee for clients who fulfil the requirements of § 3 of the Act, the obligation to take insurance pursuant to paragraph 1 is sufficient if the liability for liability resulting from the free cooperation as well as from § 63 of the law is for property damage by the insurance company which is the contracting authority are covered. The corresponding insurance cover must be proven by a confirmation of the insurance of the client. Sentence 1 shall not apply if separate mandates are provided for in addition to the free cooperation. (3) Paragraph 2 shall also apply to tax advisers and tax agents who act exclusively as employees in accordance with Section 58 of the Act, as well as to partners of a Partnership company with limited professional liability in accordance with Section 8 (4) of the Partnership Company Law, which are active exclusively for the partnership company. (4) The insurance company must have a business operation in Germany. authorized insurance undertakings in accordance with the Insurance supervision law. General insurance conditions are taken. Unofficial table of contents

Section 52 Minimum insurance sum

(1) The minimum insurance sum must be two hundred and fifty thousand euros for the individual insurance case. (2) A self-retention of one thousand five hundred euros is permitted. The deductions are to be excluded if, in the event of damage being caused by a third party, the appointment of the tax adviser or tax representative or the recognition of the tax consulting company is obtained. (3) (4) Paragraphs 1 and 3 shall apply to partnership companies with limited professional liability in accordance with Article 8 (4) of the Partnership company law, with the proviso that the Minimum insurance sum of one million euros for the individual insurance case and the annual maximum annual benefit for all damage caused in one year of insurance must be at least four million euros. Unofficial table of contents

Section 53 Further content of the insurance contract

(1) The insurance contract must provide that:
1.
Insurance cover for each individual breach of duty committed during the validity of the insurance contract, which could result in legal liability claims of private-law content,
2.
the insurance cover is maintained for a general representative, a practice settlement or a practice representative for the duration of their appointment and for a representative during the period of a prohibition of professional or representation, to the extent that: Insured persons are not covered by their own insurance cover, and
3.
the benefits of the insurer are to be provided for the insured foreign risk in the country in euros.
(2) In the insurance contract, the insurer shall be obliged to give the competent tax adviser the commencement and termination or termination of the insurance contract as well as any change in the insurance contract, which shall be the prescribed (3) The insurance contract may provide that the amount of the insurance represents the maximum amount of the benefit to the insurer in each individual case of damage, with the aid of the the proviso that only a one-off benefit of the sum of the insured shall be eligible;
a)
in relation to a number of persons subject to indemnity, to which the insurance cover extends,
b)
in respect of a single damage resulting from a number of infringements,
c)
in relation to all the consequences of a breach. In so doing, multiple actions, based on the same or similar sources of error, shall be deemed to be a uniform infringement if the matters concerned are in a legal or economic context. In this case, the insurer's performance may be limited to five times the minimum insurance sum.
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§ 53a Exclusions

(1) The liability shall be excluded from the insurance for
1.
Claims for compensation for blurer breach of duty,
2.
Claims for damages arising from damage caused by misappropriation of the cash flow, by breaches of the payment act or by misappropriation by the staff, family or social security of the policyholder,
3.
Replacement claims arising out of activities carried out by branches, branches or other advisory offices abroad;
4.
Compensation claims for breach or non-compliance with the law of non-European countries other than Turkey,
5.
Replacement claims, which are before courts in the countries of Albania, Armenia, Azerbaijan, Bosnia-Herzegovina, Bulgaria, Estonia, Georgia, Yugoslavia (Serbia and Montenegro), Croatia, Latvia, Lithuania, Macedonia, Moldova, Poland, Romania, Russian Federation, the Slovak Republic, Slovenia, the Czech Republic, Ukraine and Belarus, as well as in the courts of non-European countries, with the exception of Turkey.
(2) The liability for claims for compensation for breach or non-compliance with the law of the countries Albania, Armenia, Azerbaijan, Bosnia and Herzegovina, Bulgaria, Estonia, Georgia, Yugoslavia (Serbia and Montenegro), Croatia, Latvia, Lithuania, Macedonia, Moldova, Poland, Romania, the Russian Federation, the Slovak Republic, Slovenia, the Czech Republic, Ukraine and Belarus are excluded only to the extent that the claims are not subject to the tax law of these countries. Member States ' business aid in tax matters are created. Unofficial table of contents

Section 54 Recognition of other professional indemnity insurance

(1) If an insured person is at the same time an attorney, a registered attorney at European law, an auditor or a sworn accountant, or is provisional pursuant to § 131b (2) or § 131f (2) of the Chartered Accountant Code , or if an insurance-liable company is also recognised as a legal firm, accounting firm or accounting firm, the obligation of insurance shall also be required by one of these professions. Professional indemnity insurance shall be sufficient, provided that the The insurance contract satisfies the requirements of § § 52 to 53a. (2) The appointment to the tax advisor is based on the existence of an aptitude test within the meaning of section 37a (2) of the Act, so certificates are issued on a completed Professional indemnity insurance issued by the insurance undertakings of another Member State of the European Union or of a Contracting State of the Agreement on the European Economic Area or Switzerland, as shall be recognised as equivalent to the certificates issued in Germany, provided that: comply with the laws, regulations and administrative provisions in force in Germany with regard to cover conditions and scope. The documents submitted for proof shall be submitted with a certified translation if they are not written in German. The certificates may not be older than three months when they are submitted. (3) In the case of paragraph 2, if the insurance undertaking does not ensure compliance with the obligation under Section 53 (2), the German professional authorities shall have the right to do so in Germany. to submit annually a certificate from the insurer from which the insurance conditions and the scope of the cover are issued to the competent tax adviser. Unofficial table of contents

Section 55 Proof of insurance cover

(1) Applicants who wish to apply for their appointment as tax advisers or to the tax representative and who wish to pursue the profession independently shall be required to submit to the issuing tax adviser the conclusion of a Regulation corresponding to that Regulation. Proof of professional indemnity insurance by a confirmation from the insurer or submit a corresponding provisional statement of coverage in which the insurer undertakes to immediately withdraw the cover statement from the competent Tax advisory chamber. Upon presentation of a provisional statement of cover, after the appointment of the competent tax adviser, the certificate of professional indemnity insurance shall be concluded without delay by a confirmation of the insurer or a certified copy of the (2) Paragraph 1 shall apply mutationally to the recognition as a tax consulting company. (3) Paragraph 1 shall apply mutationally to partnership companies with the proviso that a corresponding insurance certificate shall be issued with the Registration for the partnership register of the tax advisory chamber, in the district the partnership company is to be submitted. Unofficial table of contents

§ 56 Display of changes

(1) The termination or termination of the insurance contract, any change in the insurance contract which affects the insurance protection prescribed by this Regulation, the change of the insurer, the beginning and the termination of the insurance contract. The insurance obligation arising from a change in the form of the professional activity and the revocation of a provisional plea are to be reported by the insurer without delay to the tax adviser responsible pursuant to § 67 of the law. (2) The insurer shall have the power to commend the competent tax adviser's chamber and the end of the insurance contract, any change in the insurance contract which affects the insurance cover prescribed in accordance with this Regulation and the withdrawal of a provisional plea. The competent tax adviser is entitled to obtain the relevant information from the insurer. Unofficial table of contents

Section 57

(dropped)

Seventh Part
Transitional and final provisions

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Section 58 Transitional regime

(1) The provisions of this Regulation on admission to the examination in the version in force as from 1 July 2000 shall apply for the first time to the approval for the examination in 2001. (2) On examinations which began before 1 November 2000, continue to apply the provisions of this Regulation in the version in force until 30 June 2000. (3) The tasks of the second and fourth parts of this Regulation, which are assigned to the Chambers of Tax Consultative Chambers, shall be replaced by the version in force as from 1 July 2000 by 31 December 2000 by the competent authorities of the financial administration (4) The provisions of this Regulation in the version in force as of 12 April 2008 concerning the approval of the examination, the exemption from the examination, the organisational conduct of the examination and the acceptance of the examination shall be for the first time in respect of: to apply the examinations which commend after 31 December 2008 and which apply to applications for exemption from the examination or to the granting of a binding information on the fulfilment of individual requirements for admission to the examination or the exemption from the exemption from the examination to be submitted after 31 December 2008. Unofficial table of contents

§ 59

(dropped)