Regulation On The Implementation Of The Rules On Tax Advisor, Tax Agents And Tax Consulting Companies

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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://www.gesetze-im-internet.de/stbdv/BJNR019220979.html

Regulation on the implementation of the rules on tax advisor, tax agents and tax consulting companies (DVStB) DVStB Ausfertigung date: 12.11.1979 full quotation: "regulation on the implementation of the rules on tax advisor, tax agents and tax consulting firms by November 12, 1979 (BGBl. I p. 1922), most recently by article 5 of the law of 15 July 2013 (BGBl. I p. 2386) has been changed" stand: last amended by article 5 G v. 15.7.2013 I 2386 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from) : 16.11.1979 +++) input formula on the basis of § 158 of the tax act as amended by the notice of 4 November 1975 (BGBl. I p. 2735) the Federal Government decreed after hearing the Chamber of federal tax consultants with the consent of the Bundesrat: first part examination regulations for accountants and tax agents section 1 authorisation procedure (1) on the applications on admission to the accountant examination decision the competent Chamber of tax consultants.
(2) the applications for admission to the examination are to be determined by the competent Chamber of tax advisers time to submit. The application can be made only for the participation in the next test.
(3) the competent Chamber of tax advisers examines the details of applicants for completeness and accuracy. She can do, if necessary, further investigation before making a decision.
(4) of the decision, the competent Chamber of tax consultants has a written opinion to grant.

§ 2 (dropped out) section 3 - section 4 application for admission to the examination (1) the application for admission to the examination is to officially form completed.
(2) the applicant must provide 1 name, address, residence or prevailing stay in the application as well as profession and place of mainly professional activity, 2. the place of intended professional establishment, 3. whether and at which point he had previously applied for admission to the examination has filed, 4 what nationality he has.
(3) the application to include 1 a curriculum vitae with full details of the person and the professional career, 2. certified copy of certificates, diplomas and qualifications via the statutory qualifications requirements for the exam as a tax consultant, 3. certified true copy of the testimonies about the previous occupational activity of the applicant, in particular with information on the type and level of activity in the field of taxes administered by the federal or State financial authority , and relevant tests laid down by him; so far Evidence of the working hours, 4. a passport photo.
(4) and (5) (dropped out) § 5 other evidence (1) in the cases of § 37a para 1 of the Act is to attach a certificate of the competent according to the regulations of the order of Chartered Accountants in to the application, that the applicant is a chartered accountant or certified public accountant or the exam as a chartered accountant or certified public accountant has passed.
(2) in the cases of § 37a para 2 of the law are the application in addition to add 1 (lapsed) 2. a certificate of the competent authority of a Member State of the European Union or of a Contracting State of the agreement on the European economic area (Member State or Contracting State) or of Switzerland, demonstrated by the, that the applicant has obtained a diploma with which he is entitled in that Member State or Contracting State or Switzerland to the assistance in tax matters , 3 if necessary evidence of the three-year activity to an extent of at least 16 hours per week in the tax profession, as well as one or more qualifications within the meaning of article 7 para. 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 EU no. L 255 p. 22, OJ EU 2007 No. L 271, p. 18), as amended by Directive 2006/100/EC of the Council of 20 November 2006 (OJ EU no. L 363 page 141), 4. a certificate of an at least three years professional practice in a circumference of at least 16 hours a week in a Member State or Contracting State or in Switzerland, where that State has recognised a diploma, certificate or other evidence of formal qualifications a third country, 5. the determination of the test areas, which should be omitted in the examination in accordance with § 37a para 4 sentence 4 of the Act , as well as a proof of the knowledge gained for these test areas.
The application and to be included in documents, unless they come from the candidate, must be submitted in German language; other documents shall be provided with a certified translation.

§ 6 admission to the examination (1) the approval applies only to take part in the next test. A renewed licence is required for later review.
(2) the applicant is not yet fully fulfilled the admission requirement of a multi-year practical activities in the field of taxes administered by the federal or state tax authority at the time of the decision, so the authorisation subject to the condition may be pronounced, that the applicant has fulfilled this admission requirement no later than at the beginning of the written test. The proof is until to be determined by the competent Chamber of tax consultants to provide.

§ 7 application for a mandatory information (1) is the application for a mandatory report to officially form completed.
(2) the binding information requires the written form. A note on the possible legal consequences is to include in the information pursuant to paragraph 4.
(3) the information relates to a still unfulfilled requirement, it is binding only if coinciding underlying the later realized facts with the information.
(4) the information loses its liability if the legislation upon which it is based are changed.
(5) for the procedure are the sections 1, 4, 5 and 8 to apply.

Section 8 application for exemption from the examination (1) § 1 para 1 and article 4 shall apply mutatis mutandis to a request for exemption from the test according to section 38 of the Act provided that the applicant in the statement has to give information no. 3 of any previous applications for admission to the examination or exemption from the examination pursuant to article 4 paragraph 2.
(2) the applicant has the request for exemption from the examination place in § 4 para 3 No. 2 and 3 referred to evidence to add 1 in the cases of § 38 paragraph 1 No. 1 of the Act the certificate of a German University, he belongs to or belongs to, on the nature and duration of his teaching activities in the field of taxes administered by the federal or state tax authority;
2. in the cases of § 38 paragraph 1 No. 2 to 4 of the Act is a certificate a) the last service authority or b) of the Bureau of the group, if he has been hired at a fraction of the German Bundestag, on the nature and duration of his activities in the field of taxes administered by the federal or State financial authority.

§ 9 (dropped out) § 10 examination Board (1) the members of the Prüfungsausschusses and their deputies are to appointed by the Supreme country authority responsible for the financial management principle for three years. You can be dismissed only for cause. In the event of premature termination or the dismissal, the successor is appointed for the remainder of the term of the departing or appointed as members or Deputy. Prior to the appointment or dismissal of Accountants the Chamber of tax consultants is to listen, which Member is the respective tax advisors; prior to the appointment or dismissal of a representative of the economy, the top country authority responsible for the economic is listen. When the appointment of Deputies, a single mapping between Deputy and member of the Audit Committee is not required. Members and alternates can continue during her tenure started procedures even after expiry of their term.
(2) the Committee shall decide by a majority vote. In a tie, the vote of the Chairman is crucial.
(3) the members of the Audit Committee have the right to see the admission and examination papers. You have the facts which have become known to them in their activities, to maintain secrecy.
(4) that are members of the Audit Committee, who are not officials or employees of the financial management, to oblige the Chairman of the Committee on conscientious fulfilment of their obligations.
(5) the members of the Audit Committee are not bound. They are from the volume of fees to compensate.

Section 11 - section 12 - section 13 - section 14 tests (1) sets the top country authority responsible for the financial management, usually once a year, inspecting the approved candidates by the Audit Committee in consultation with the other for the financial management of Supreme Land authorities.
(2) the tests and the advice of the Audit Committee shall not be public. Representatives of the Supreme Land authorities responsible for financial management and Board of Directors of the competent Chamber of tax consultants can participate in the oral examination. The Chairman of the Audit Committee may allow the presence of other people.

Section 15 examination notes, total scores (1) for the assessment of the individual examinations are made six grade levels. It mean very good outstanding performance, note 2 Note 1 well a performance which meets average requirements in every respect, note 4 a significantly about this average performance, grade 3 satisfactory enough
a performance that matches apart from individual defects, average requirements, rated 5 deficient a suffering from significant defects, no longer usable in the whole performance, note 6 insufficiently a completely ineffectual performance.
The review half intermediate notes is permitted.
(2) total scores are calculated from the sum of the individual notes, divided by their number. The result is two decimal places to calculate; the third digit is ignored.

§ 16 written examination (1) the written examination consists of three supervisory work.
(2) two supervisory work are no. 1 to 4 of the Act and a supervisory work to refer to the areas of accounting and of the balance sheet being the test areas according to § 37 para. 3. The supervisory work can cover each also other testing areas.
(3) in assessing tax consultant in special cases (§ 37a of the law) are the supervisory work to remove No. 1 to 4 of the Act the test areas according to § 37 para 3. Paragraph 2 sentence 2 shall apply accordingly.

§ 17 summons to the written test that loads the competent Chamber of tax consultants candidates, to make the supervisory work have, at the latest one month before the date of the first supervisory work.

Article 18 production supervisory work (1) the examination papers of supervisory work are provided by top country authority responsible for the financial management in agreement with the other Supreme Land authorities responsible for the financial management. It determines the maximum aid and processing time. The processing time should be at least four and no more than six hours for each work. The competent Chamber of tax consultants in the summons to the written test determines whether the works with the address and the signature of the applicant or the allocated code are to provide.
(2) the examination papers shall be kept secret. You are handing the supervisors in the required number for distribution to candidates published by the competent Chamber of tax consultants on the respective examination days.
(3) on request, the competent Chamber of tax consultants has physically disabled people for the production of the supervisory work of the disability to grant appropriate relief. The request will be made with the application for authorisation of the examination. The competent Chamber of tax advisors can require the presentation of an occupational certificate.

§ 19 supervision (1) the competent Chamber of tax consultants led the supervisory work under supervision to be customized.
(2) the supervisor determines the personal data of candidates published on the day of the examination. Then he prints the examination paper to each candidate. He announces the beginning and end of the processing time and must ensure that the work is issued at the end of the processing time and it with the address and the signature of the applicant or the key figure is provided.
(3) the supervisor must ensure that candidates themselves no illicit tools or guilty of other deception attempt.
(4) the supervisor may have candidates due to disorderly behaviour out of the exam room. The applicant is excluded from the sequel of to manufacturing on this test day supervisory work.
(5) (dropped out) section 20 behavior while independently to make the written examination (1) that candidates have the supervisory work. During the editing period, you may not speak with other applicants or otherwise communicate with them. You may use only the tools approved by the Supreme Land authorities responsible for financial management. The competent Chamber of tax advisors can order that asked expenditure of approved tools available may be used only by you.
(2) at the end of the processing time, the candidates have work to leave, even if it is unfinished. The work is to be provided with the address and the signature of the applicant or the key figure.
(3) the applicants have orders of the supervisor, which relate to the behaviour during testing, to comply.
(4) objections to the conduct of the examination due to failures caused by external influences, are immediately, at the latest until the end of the processing time of the respective supervisory work, to claim by notice to the supervisor.

Article 21 cancellation of the examination (1) the applicant may until the end of the processing time of the last supervisory work by declaration to the competent Chamber of tax consultants or the supervisor assessing withdraw from. As withdrawal also applies if the applicant to a supervisory work does not appear. In this case the test is considered to be not filed.
(2) in the event of rescission is the whole test again to store.

Section 22 minutes of the supervisory work the supervisor has to make each a transcript to note: in particular, the beginning and the end of processing time, 2. as observed cheating and other irregularities, are 1 on each day of the examination 3. the names of candidates who have not appeared, have been given due to disorderly behaviour from the examination room or have submitted any work, 4. any objections due to malfunction of the examination procedure (section 20 para 4) and an opinion, , 5. any withdrawals by applicants, section 23 does attempted fraud, violations of order (1) an applicant, by deception or use non-approved tools to influence the outcome of a written work, so can the Audit Committee working with inadequate rate. In severe cases, it can exclude the candidate from the examination.
(2) in cases of severe disorderly behavior, the Audit Committee can exclude the candidate from the examination.
(3) in the case of exclusion testing is considered fail, even if the candidate has resigned from the test.

Section 24 the Audit Committee with a majority determine review supervisory work (1) for the review of the supervisory work can also Tester, are the Deputy members of the Prüfungsausschusses.
(2) each supervisory work is by at least two examiners (first and second examiners) to evaluate personally. The evaluation of the first auditor can be communicated to the Assistant Tutor; This applies accordingly if more inspectors are determined.
(3) the reviews of work do not vary, is consistently identified by the auditors note proposal note of the Audit Committee. Deviations, the Auditors will be required to agree on matching note proposals.
(4) the investigators on a joint note proposal can agree, the Audit Committee sets the note.
(5) by way of derogation from paragraphs 3 and 4, of the Audit Committee in all cases can set the note.
(6) a work not given the candidate is "inadequate" to evaluate.

Article 25 result of the written examination, exclusion of the oral examination (1) the written exam is made an overall rating.
(2) the applicant is excluded from the oral exam if the total score for the written exam is greater than the number of 4.5; He has not passed the test.
(3) the Supreme country authority responsible for the financial management, represented by the competent Chamber of tax consultants, candidates who did not pass the examination referred to in paragraph 2, in writing to modest.

Section 26 oral examination (1) the competent Chamber of tax consultants has the candidates who take part in the oral exam, at the latest two weeks prior to download. The part notes of the written exam may be given with the charge.
(2) the Chairman of the Audit Committee guides the oral exam. He has the right to intervene at any time in the test.
(3) the oral examination consists of a short presentation of the applicant about a subject of examination areas referred to in section 37, paragraph 3, of the law and of six test sections. The exam sections, questions from the test areas are to be to the applicants. Test section is the entire testing activity of a member of the Audit Committee during the oral examination.
(4) in assessing tax advisors in shortened form (§ 37a para 1 of the Act), the subject-matter of the lecture and the questions for the candidate are to remove the test areas referred to in no. 1 to 4 and 8 of the Act in article 37, paragraph 3.
(5) in the qualifying examination (§ 37a para 2 of the law), the subject-matter of the lecture and the questions for the candidate are to remove the above test areas, insofar as they will not be changed in accordance with § 37a para 4 sentence 4 of the Act in section 37, paragraph 3, of the Act.
(6) for the lecture on the subject of trade, three themes provided the candidate a half-hour before the exam begins the choice.
(7) the exam period attributable to each applicant should not exceed ninety minutes.
(8) objections to the process of the preparation for the lecture or the oral examination because of errors, which are caused by external influences, are immediately, no later than the end of the oral test, by declaration to make the supervisor or the Chairman of the Audit Committee. section 23 is on the oral exam to apply accordingly.

§ 27 evaluation of oral examination (1) in the oral exam presentation and each exam section are evaluated separately.
(2) the notes are set by the Audit Committee.
(3) for the oral examination, a score is made.

§ 28 results of the audit, repetition of the exam
(1) in the aftermath of the oral exam consults the Audit Committee on the outcome of the examination. The exam is passed, if the sum of the total scores for the written and the oral examination by two split does not exceed the number of 4.15. The Chairman then opened candidates whether they have passed the exam according to the decision of the selection board; He is in so far as the representative of the Supreme Land authorities responsible for financial management. Notes are not granted.
(2) the applicant has not passed the exam, he may require disclosure of the supporting reasons of the decision.
(3) the retry requires a renewed approval.

§ 29 required rethinking the examination assessment (1) which are examiners to reconsider their assessment of the audit services, if requested in writing by a candidate who has failed the examination, with justified objections to the competent Chamber of tax consultants and the decision on the outcome of the examination is still not final. The deadline for making an application for annulment according to § 47 of the Court's financial regulations shall remain unaffected thereby.
(2) the result of rethinking inform in writing the applicant the competent Chamber of tax consultants.

§ Is 30 not participating in the oral examination (1) oral exam is considered not to have been filed, if the applicant for a reason not to be on the passing of the examination. A disease is to prove on request by a medical certificate.
(2) an applicant for a reason for which it does not not took part in the oral exam, so she can be rescheduled.
(3) If a candidate failed the oral exam without adequate excuse, the test is considered failed.

Article 31 minutes of the oral examination (1) the assessment is to produce a transcript. It must be evident 1 the names of those involved, 2. the result of the examination and its disclosure to the applicants, 3. a desire for article 28 paragraph 2 and the treatment of the desire by the Audit Committee, 4th incident.
(2) an excerpt from the transcript is to take the files of the applicant.

§ 32 retention periods (1) are the supervisory work of the competent Chamber of tax consultants for a period of at least two years after the administrative finality of the examination decision to keep. In the cases of § 21 paragraph 1 no retention obligation.
(2) the applications for authorisation, on liberation, binding information, the examination of individual applicants and the documents relating to the decisions on the applications and exams are at the competent Chamber of tax consultants for a period of at least ten years after the administrative finality of the administrative decision to keep.
(3) a proof about the existence of or exemption from the examination is at the competent Chamber of tax consultants for a period of at least 50 years after the administrative finality of the administrative decision to keep.
(4) documents can be stored in electronic form.

§ 33 - second part order as a tax advisor or tax representative § 34 appointment procedure (1) on the request on appointment as Steuerberater decides the competent Chamber of tax consultants.
(2) the application for the order is officially prescribed form completed.
(3) the applicant must specify in the request: 1 name, residence or prevailing stay and address and profession and place of professional activity, 2. when and at which point he has passed the tax advisor exam place of intended professional establishment, 3. or was exempt from the checks, 4. whether and at which point he had previously applied order filed , 5. whether it is in the economic conditions, 6 whether he within the last twelve months thus is convicted and whether against him judicial criminal proceedings, or an investigation is pending. The same applies for professional judicial procedures, as well as for fine procedures according to the tax code and according to the tax law, 7 whether and, where appropriate, what activities he once appointed in addition to the occupation as a tax consultant continue or wants to assume 8 that he was seeking the issuance of a certificate of good of conduct for submission to the competent Chamber of tax consultants to the registration authority.
A candidate who was exempt in accordance with § 38 paragraph 1 of the law of the examination, shall provide a declaration about it off also, whether disciplinary measures against him have been imposed within the last twelve months and are pending or disciplinary investigations against him were pending within the preceding 12 months.
(4) the application shall be accompanied by: 1. a certified copy of the certificate from the competent body successfully dropped tax consultant examination or exemption from this test, 2. a passport photo.
Is the applicant Attorney, established European lawyer, chartered accountant or certified public accountant, he shall also attach a certificate of the competent professional organization or other competent authority of that no facts are known, which justify the withdrawal or revocation of registration or order or the introduction of professional legal proceedings against him.
(5) the Chamber of tax consultants examine the particulars of the applicant for completeness and accuracy. She can do, if necessary, further investigation before making a decision.

§ 35 vocational certificate vocational certificate contains 1 the designation of ordering Chamber of tax consultants, 2nd place and date of issue, 3 names, place of birth and date of birth of the applicant, 4. the Declaration of the applicant as a tax advisor or tax representative appointed, 5. official seal and 6 signature.
Other qualifications of the applicant are not to include in the professional certificate. Academic degrees or State-conferred graduations are to record only when they have been proven.

section 36 (dropped out) section 37 (dropped out) section 38 reappointment (1) on the request for reappointment as accountant or tax agent decides the competent Chamber of tax consultants.
(2) the application for re-appointment is officially prescribed form completed. § 34 paragraph 3 to 5 shall apply mutatis mutandis.
(3) the ordering Chamber of tax advisors shall examine whether the conditions of section 40 paragraph 2 and 3 of the law are given. Before deciding, the Chamber of tax consultants is to hear, has is a member of the applicant at the time of expiry or the cancellation of the order. § 40 paragraph 4 of the Act is to apply mutatis mutandis.
(4) under the conditions of section 48 of the Act can also be reappointed, had acquired the property without further order as accountant or tax agent (article 154, paragraph 1 and 3 of the Act in the version applicable up to June 30, 2000).

§ 39 (fallen away) third part recognition as section 40 tax firm procedure (1) which is applying for recognition as a tax consulting company in writing at the Chamber of tax consultants to submit, in whose area the company is headquartered. In the application name is to give vocational and professional presence of the persons who lead the company responsible (§ 32 para 3 sentence 2 of the Act), as well as name, occupation and professional establishment of the persons entitled to the representation (§ 50 para. 2 and 3 of the Act).
(2) the competent Chamber of tax consultants on the basis of the articles of association or the articles of Association determines whether the showing of the acting leadership society through tax consultants is provided according to § 32 para 3 sentence 2 of the Act and whether the conditions of § 49 to 53 of the Act for approval as a tax consulting company are given.
(3) the conditions for recognition are available, the competent Chamber of tax consultants has to recognize the society by a certificate issued under section 41 as a tax consulting company. Prior to listing the competent Chamber of tax advisors can confirm in the trade or partnership register already that there are all conditions for recognition until on the registration in the trade or partnership register. About the rejection of the application for recognition is a written opinion to grant.

Section 41 certificate of appreciation the recognition certificate contains 1 the term the receiving Chamber of tax consultants, 2. place and date of recognition, 3. company or name of company, 4. recognition as a tax consulting company, 5. official seal and 6 signature.
Other than the company or the names are no further names of the society in the certificate of approval.
Fourth part of giving permission to the leadership of the label "Agricultural accountancy Office" section 42 proof of special competence (1) which request for giving permission to the leadership of the label is "Agricultural accountancy Office" at the Chamber of tax advisors to make in their area is the professional branch of the applicant.
(2) the application must include detailed information about the professional career and the previous occupation of the applicant. In the request is to specify whether the applicant wants to demonstrate the special competence through an oral examination before the competence Committee or be exempted from this test. required evidence must attach to the application.
(3) the oral examination extends to the following areas: 1. tax particularities of agriculture and forestry, 2.
3. land lease law, 4. land transport law, Höferecht (Anerbe right) or inheritance provisions of the civil code, 5. basics of agricultural credit, 6 farm business management including accounting and statistics.
It is not required that all areas are subject to the audit. The exam period attributable to each applicant should not exceed 60 minutes.
(4) the Chamber of tax advisors has the applicants who take part in the oral exam, at the latest two weeks prior to download.
(5) the oral exam is headed by the Chairman of the Committee on competence. He has the right to intervene at any time in the test. In the aftermath of the oral exam advises the competence Committee on the outcome of the examination. The Chairman then opened applicants whether they have passed the exam following the decision of the competence Committee; a note is not granted.
(6) for the liberation of the oral examination the applicant is in addition to a relevant training to prove that he has advised at least five buchführende agricultural and forestry farms for three years tax before the application. Tax advice can be done in the context of an activity as an employee according to section 58 of the Act.
(7) relevant in the sense of § 44 para 2 sentence 2 of the Act, an education, the knowledge in the areas referred to in paragraph 3 is mediated. To expect in particular 1 successfully completed study at University of agricultural sciences or 2 other courses within the meaning of sentence 1, which concluded with an examination.
The participation of a specialized seminar or course without any audit or other proof of performance of each participant is not sufficient.
(8) proof of relevant training and practical activity in the sense of § 44 para 2 sentence 2 of the Act shall be accompanied by the application. Has the Chamber of tax advisors of the Supreme Land authorities responsible for agriculture or the authority designated by your application and supporting documents and, to the extent the applicant legal practitioner or established European lawyer is to submit to the responsible for the vocational branch Chamber of lawyers to comment.
(9) the rejection of an application for exemption from the oral exam is a written opinion to grant.

§ 43 filed competence Committee (1) which is oral exam before a competence Committee which is to form at the Chamber of tax advisors.
(2) the test can be transmitted also a competence Committee, which consists in a different Chamber of tax consultants. The tasks associated with the acceptance of the oral exam are perceived in the case of transfer pursuant to sentence 1 by the other Chamber of tax consultants. This is also the fee according to § 44 par. 8 of the Act.
(3) the competence Committee belong to 1. two representatives of the Chamber of tax advisors, of which one designated as Chairman, 2. a representative of the Supreme Land authorities responsible for agriculture or one of her authority.
(4) the Chamber of tax advisors appoints the competence Committee members and their deputies generally for three years; they can be dismissed for just cause. In the event of premature termination or the dismissal, the successor is appointed for the remainder of the term of the departing or appointed as member or representative. Prior to the appointment or dismissal, this or the authority designated by you from the representative of the Supreme Land authorities responsible for agriculture is to hear. § 10 paragraph 4 to 6 shall apply mutatis mutandis.
(5) the Committee shall decide by a majority vote.

§ 44 Awards, award certificate (1) on the awarding of authority to the leadership of the label is "Agricultural accountancy Office" to issue a certificate.
(2) the certificate contains the designation 1 the growing Chamber of tax advisors, 2. name and title of the recipient of the certificate, 3. the Declaration that permission is awarded the identified in the document as an addition to the professional title "Agricultural accountancy Office" to the title, 4. place and date of the ceremony, 5. official seal and 6 signature.
(3) (dropped out) part five article 45 professional register register run end point (1) that is professional register by the competent Chamber of tax consultants led. The Chamber of tax advisors can use in maintaining the professional register of a joint venture formed by section 84 of the Act.
(2) all entries and deletions in the professional register are communicated to the parties. The deletion of tax advisory firms is to inform also the competent court.
(3) the insight into the professional register is provided each, which sets out a legitimate interest.

§ The professional register are 46 to enter: 1 tax consultants and tax agents, if they are ordered in the district for which the register is kept (register district), or if they relocate their occupational branch in the registry district, namely a) name, first name, date of birth, place of birth, b) date of the order and the authority or the Chamber of tax advisors, which has carried out the order, c) power to the leadership of the label "Agricultural accountancy Office" and labels the consultant item , d) address of the professional establishment and the business email address, e) professional associations in the sense of § 56 para 1 to 3 of the Act, f) all further counselling services and the names of the persons conducting the other helplines, g) the name and address of the authorised agent within the meaning of § 46 para 2 No. 5 of the Act, h) are a professional prohibition within the meaning of article 90, paragraph 1 number 4 of the Act and , unless a representative is appointed, the representative order of family name and given name of the representative as well as all changes to the letters a and c to h;
2. tax advisory firms, if they are recognized in the District of register or if they lay their seat in the District of register, namely a) company or name and legal form, b) day of recognition as a tax consulting company and the Supreme country authority responsible for the financial management or the Chamber of tax advisors, expressed the recognition, c) power to the leadership of the label "Agricultural accountancy Office", d) seat and address and the business email address , e) professional associations within the meaning of article 56 para 2 of the law, f) names of members of the institution appointed to legally represent and of authorized shareholder and partner, g) all other advisory bodies and the names of the persons conducting the other helplines, as well as all changes to the letters a and c to g;
3. other counselling services of accountants and tax agents, if they are built in the District of register, namely a) name and place of the professional branch of the tax advisor or tax agent, b) power to the leadership of the label "Agricultural accountancy Office", c) address of further advice where d) name of the person conducting the more counselling, as well as all changes to the letters a through d; 4 more hotlines of tax consulting companies , if they are built in the District of register, namely a) company, Head Office and legal form of the tax consultancy firm, b) power to the leadership of the label "Agricultural accountancy Office", c) address of further advice where d) name of the person conducting the more counselling, as well as all changes to the letters a to d.

Deletion (1) In the professional register are 47 to delete 1 tax consultants and tax agents, a) if the order is extinguished or executable withdrawn or revoked, b) if the professional branch of the register district;
2. tax advisory firms, a) If recognition is extinguished or executable withdrawn or revoked, b) if the seat from District register;
3. further advice centres, if the advice is dissolved.
(2) the entry on the power to the leadership of the label is "Agricultural accountancy Office" to delete, if at a tax consultancy firm which have lapsed designated requirements in § 44 par. 3 of the Act. The registration of designations after the order of the consultant is to delete, if the designation is no longer allowed.

Section 48 reporting obligations (1) are the to be entered on the professional register facts to inform 1 in cases of § 46 of the competent Chamber of tax consultants No. 1 out of the to be an accountant or tax agent;
2. in the case of § 46 No. 2 of the members of the institution appointed to the legal representative or the authorized shareholders of the tax consultancy firm to be entered;
3. in the case of § 46 No. 3 by the accountant or tax agent, which further advice centre built;
4. in the case of § 46 No. 4 of the members of the institution appointed to the legal representative or the authorized representative shareholders of tax consulting company, which has built the foreign advisory service.
(2) the facts you want to delete in the professional register shall be communicated 1. in the case of § 47 para 1 of the competent Chamber of tax consultants No. 1 letter b of the accountant or tax agent, which moved its training branch;
2. in the cases of § 47 para 1 No. 2 point (b) of the members of the institution appointed to the legal representative or the authorized shareholders of the tax consultancy;
3.
in the cases of § 47 para 1 No. 3 of the referred to in paragraph 1 No. 3 or 4 people;
4. in the cases of § 47 para 2 of the members of the institution appointed to the legal representative or the authorized shareholders of the tax consultancy firm.

Paragraph 49 clubs, associations and local authorities, the purpose of keeping the term "Agricultural accountancy Office" are empowered to enter 1 clubs, which are authorised to use the title, if they are located in the District of register, 'Agricultural book shop' as an addition to the name according to § 44 par. 4 of the Act (1) in the professional register are also 2. accountancy offices by bodies of governed by public law and associations, for the after section 44 para. 5 of the Act the term "Agricultural accountancy Office" must be carried , if the accountancy offices in the District of the register are located.
(2) the registration referred to in paragraph 1 is to delete, a) if the Association in the sense of § 44 par. 4 of the Act or the book Office of the Association of persons or corporation within the meaning of § 44 5 of the Act is dissolved, b) if that have lapsed requirements referred to in section 44 subsection 4 or 5 of the Act, c) if the seat of the Association within the meaning of § 44 par. 4 of the Act or the book Office of the Association of persons or corporation within the meaning of § 44 5 the Act is transferred from the register district.
(3) the registration or deletion is by the authorized representatives of the Association to apply for association or Corporation. The deletion can be made also by virtue.

Article 50 obligations (1) every year in the month of January have the members of the institution appointed to the legal representative or the authorized shareholders of a tax consulting company as well as the shareholder of a company of civil law within the meaning of § 50a para 2 sentence 1 of the Act a list signed by you are the shareholders, from which name, first name, profession, place of residence and professional establishment of the partners, their shares to see stem inserts or ownership of , be submitted to the competent Chamber of tax consultants. Since submission of the last list changes in respect of the person or of the profession of the partners and the scope of participation not occurred, the delivery of a corresponding notice is sufficient.
(2) paragraph 1 shall apply accordingly in the cases of § 154 para 2 sentence 1 of the Act.
Sixth part of professional indemnity insurance § 51 (1) independent tax advisors and tax agents and tax consulting companies are insurance undertakes, against that of their profession (articles 33, 57 paragraph 3 number 2 and 3 of the law) resulting liability risks for damage to property to insure and maintain insurance during the period of their appointment or recognition. Sentence 1 shall apply mutatis mutandis for partnership companies, even those with limited professional liability according to § 8 paragraph 4 of the Partnership Act. Insurance coverage must extend to such financial losses for the policyholder is responsible after § 278 or article 831 of the civil code.
(2) an independent tax advisors and tax agents, who are working as freelancers for clients, which meet the requirements of section 3 of the Act, meet insurance referred to in paragraph 1, if the liability risks for damage to property resulting from the free cooperation and section 63 of the Act are covered by the existing contracting authority insurance. Appropriate insurance cover shall be demonstrated through a confirmation of the insurance of the client. Sentence 1 shall not apply if their own mandates are cared for in addition to the free cooperation.
(3) paragraph 2 shall apply by analogy also for tax advisors and tax agents, who are working as employees according to section 58 of the Act, as well as for partners of a partnership company with limited professional liability according to § 8 paragraph 4 of the Partnership Act, which are active only for the partnership.
(4) the insurance must be taken at an insurance undertaking authorised in the country to conduct business to the insurance policies submitted under the insurance supervision Act.

Each insurance case, two hundred and fifty thousand euro amount article 52 minimum insurance sum (1) which have minimum insurance sum.
(2) an excess of one thousand five hundred euros is allowed. The deductible is to exclude in the event that the order of a tax advisor or tax agent or the recognition of tax consulting company is extinguished on claim of damage caused by a third party.
(3) a year maximum for all in one insurance year agreed damages, she must be at least one million euros.
(4) paragraphs 1 and 3 apply to professional limited partnership companies according to § 8 paragraph 4 of the partnership company law with the proviso that the minimum insurance amount for an individual insured event must be at least four million euro one million euros and the annual maximum for all damage caused in one insurance year.

Article 53 further contents of the insurance contract (1) the insurance contract must provide that 1 committed breach of duty insurance cover for each one, during the validity of the insurance contract, which could have legal liability of private content result, 2. insurance cover for a general representative, a practice processor or a practice trustee for the duration of their appointment, as well as for a representative during the duration of a professional or representative ban is maintained , as far as the insured not by their own insurance get coverage, and to provide 3. the services of the insurer for the additional insured abroad risk in Germany in euro.
(2) in the contract of insurance is to commit the insurer, to communicate immediately to the start and the completion or termination of the insurance contract and any change of the insurance contract, affecting the prescribed insurance coverage the competent Chamber of tax consultants.
(3) the insurance contract may provide that the sum insured represents the maximum amount the performance obligations of the insurers in each individual event, with the proviso that only a unique performance of the insurance sum in question comes a) across several compensation subject persons, on which the insurance cover extends, b) with regard to of from multiple violations, single damages, c) regarding any consequences of a violation. Where multiple, based on identical or similar source of error or omission shall a uniform violation if the matters are in legal or economic context. In this case, the performance of the insurer on the fivefold of the minimum sum insured can be limited.

§ 53a can exclusions (1) of the insurance liability excluded for 1 knowingly damages due to breach of duty, compensation for damages incurred by deficits in the cash management through breaches in the Act of payment or embezzlement by staff, members or partners of the policyholder, 3. claims arising out of activities, who have offices, branches or other hotlines abroad carried out are 2, 4. compensation for breach or non-observance of law non-European States with exception of Turkey , 5 claims, that courts in the countries of Albania, Armenia, Azerbaijan, Bosnia and Herzegovina, Bulgaria, Estonia, Georgia, Yugoslavia (Serbia and Montenegro), Croatia, Latvia, Lithuania, Macedonia, Moldova, Poland, Romania, Russian Federation, Slovak Republic, Slovenia, Czech Republic, Ukraine and Belarus as well as be invoked before courts in non-European countries with the exception of Turkey.
(2) of the insurance liability for compensation for breach or non-observance of the law of the countries of Albania, Armenia, Azerbaijan, Bosnia and Herzegovina, Bulgaria, Estonia, Georgia, Yugoslavia (Serbia and Montenegro), Croatia, Latvia, Lithuania, Macedonia, Moldova, Poland, Romania, Russian can be excluded Federation, Slovak Republic, Slovenia, Czech Republic, Ukraine and Belarus only in so far, as the claims not in relating to the revenue law of these States regulating assistance in tax matters.

§ 54 recognition other professional liability insurance (1) is a person must at the same time as a lawyer, established European lawyer, accountant or certified public accountant ordered or according to § 131 provisionally ordered b para 2 or § 131f section 2 of the order of Chartered Accountants, or is a must at the same time as a law firm, recognized auditing firm or book review society, is insurance with one these professions prescribed professional indemnity insurance is sufficient, unless the insurance contract complies with the requirements of §§ 52-53a.
(2) the order to the Accountants on the basis of the existence of an aptitude test in the sense of § 37a para 2 of the law, is a closed professional liability insurance certificates, which are 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 of Switzerland as equivalent to acceptance of the certificates issued in Germany are so , provided that they comply with as regards cover conditions and scope of the legal force in Germany and administrative provisions. The documents provided to prove are to submit with a certified translation if they are not drafted in the German language. The certificates may not be older than three months upon their presentation.
(3) compliance with the requirement of § 53 para 2 is in the case of paragraph 2 not guaranteed by the insurance company, the independent accountants professionally established in Germany the competent Chamber of tax consultants have annually submit a certificate of the insurer, from which arise the insurance conditions and scope of coverage.

Article 55 proof of insurance (1) applicants who apply for their order to the accountant or tax agent and the profession independently want to exercise, must one of this Regulation appropriate professional indemnity insurance through a confirmation of the company prove the conclusion of the ordering Chamber of tax consultants or submit an appropriate provisional cover, in which the insurer undertakes to immediately revoke the cover letter the competent Chamber of tax consultants. On presentation of a provisional certificate of coverage the conclusion is after the order of the competent Chamber of tax consultants immediately to prove professional liability insurance through a confirmation of the insurer or a certified copy of the certificate of insurance.
(2) paragraph 1 shall apply analogously to the recognition as a tax consulting company.
(3) the provisions of paragraph 1 shall apply mutatis mutandis with the proviso that a corresponding insurance certificate with the application for the partnership register of Chamber of tax advisors, the partnership is headquartered in the district, to be submitted for partnership companies.

Article 56 the completion or termination of the insurance contract, any change of the insurance contract, affecting the insurance coverage provided for in this regulation, the change of the insurer, the start and the termination of compulsory of insurance as a result of a change in the form of professional activity and the revocation of a provisional certificate of coverage are displaying changes (1) notified to the competent pursuant to section 67 of the Act Chamber of tax advisors of the insured.
(2) the insurer is entitled to inform the competent Chamber of tax advisors of beginning and end of the insurance contract, any change of the insurance contract, affecting the insurance coverage provided for in this regulation, and the revocation of a provisional certificate of coverage. The competent Chamber of tax consultants is entitled to obtain relevant information by the insurer.

§ 57 (fallen away) part seven transitional and final provisions article 58 transitional provisions (1) are the provisions of this regulation on the admission to the test in the version applicable from 1 July 2000 for the first time to apply for the admission to the test in 2001.
(2) on checks that have started before 1 November 2000, the provisions of this regulation in the version applicable up to 30 June 2000 are continue to apply.
(3) the tasks of the second and fourth part of this regulation in the version applicable from 1 July 2000 assigned to the Chambers of tax advisors are perceived until 31 December 2000 by the previously competent authorities of the financial administration.
(4) the provisions of this Regulation as amended as of 12 April 2008 regarding the admission to assessing exemption from the examination, the organizational test and acceptance of testing are to apply for the first time for exams, that begin after December 31, 2008 and for requests for exemption from the examination or grant a mandatory information about individual conditions for admission to the examination or waiver of the examination , which will be made after December 31, 2008.

section 59 (dropped out)