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

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

Non-official table of contents

DVStB

Date of expend: 12.11.1979

Full quote:

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

:Last modified by Art. 5 G v. 15.7.2013 I 2386

For details see the menu under Notes

Footnote

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

Non-Official Table of Contents

Input Formula

Based on Section 158 of the Tax Consultation Act, as amended by the 4. November 1975 (BGBl. 2735) The Federal Government, after listening to the Federal Tax Adviser Chamber with the consent of the Federal Council:

First part
Examination order for tax advisors and tax agents

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§ 1 Approval procedure

(1) The competent authority decides on the applications for admission to the tax consultant review. Tax advisory chamber.(2) The applications for admission to the examination shall be submitted up to a date to be determined by the competent tax adviser. The application may only be submitted for participation in the next examination.(3) The competent tax advisory chamber shall examine the information provided by the candidates for completeness and correctness. It may, if necessary, carry out further investigations before taking a decision.(4) The decision shall be taken by the competent tax adviser to a written decision. unofficial table of contents

§ 2

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§ 3

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§ 4 Application for admission to the test

(1) The application for admission to the examination is in the form of an officially prescribed form.(2) The applicant must indicate in the application
1.
Name, domiciate or a pretending stay and address as well as profession and place of predominantly professional activity,
2.
the location of the intended professional establishment,
3.
whether and where it has previously submitted a request for approval for review,
4.
what nationality it owns.
(3) Add to the application
1.
a resume with exact details about the person and professional career,
2.
certified Copy of the certificates, diplomas and certificates of formal qualifications on the statutory pre-education requirements for examination as tax advisors,
3.
certified Copy of the certificates of the applicant's professional activity to date, 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 basis of the information previously filed by him. relevant tests; evidence of working time,
4.
a passport picture.
(4) (5) (omitted) Unofficial table of contents

§ 5 Other evidence

(1) In the cases of § 37a (1) of the law, the application is certified to attach to the competent authority, in accordance with the rules of the Rules of Auditors, that the applicant is an auditor or a sworn accountant, or that he has passed the examination as an auditor or a sworn accountant.(2) In the cases of Section 37a (2) of the Law, the application must also be accompanied by
1.
(omitted)
2.
a certificate from the competent body of a Member State of the European Union or a State Party to the Agreement on the European Economic Area (Member State or State Party) or Switzerland, which demonstrates that the applicant has obtained a diploma with which he or she has obtained a diploma in that Member State; or The Contracting State or Switzerland is entitled to provide assistance in tax matters,
3.
as necessary a proof of the three-year activity in a volume 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. On the recognition of professional qualifications (OJ L 327, 28.12.2005, p. EU No 22, OJ L 255, 30.4.2002, p. EU 2007 No 18), as amended by Directive 2006 /100/EC of the European Parliament and of the Council of 20 June 2000 on the 21 November 2006 (OJ C 327, EU No 141),
4.
a certificate of at least a three-year professional exercise of at least 16 hours per week in a Member State, or Contracting State or in Switzerland, provided that the State has recognized a diploma, certificate or other evidence of formal qualifications in a third country,
5.
Determination of the examination areas to be omitted during the examination in accordance with Section 37a (4) sentence 4 of the Act, as well as proof of the knowledge obtained for these examination areas.
The application and the documents to be annexed to the extent that they are to be submitted by the Applicants are to be submitted in German; other documents must be submitted with a certified translation. Non-official table of contents

§ 6 Approval for Review

(1) The admission is valid only for participation in the next review. A later examination shall be subject to renewed approval.(2) If, at the time of the decision, the applicant has not yet fully fulfilled the admission requirement for a multi-annual practical activity in the field of the taxes administered by the federal or state financial authorities, the authorisation may be granted under: of the 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. Non-official table of contents

§ 7 Request for a mandatory information

(1) The application for a binding information is based on the following: shall be subject to an officially prescribed form.(2) The binding information shall require the written form. The information shall include an indication of the possible legal consequence referred to in paragraph 4.(3) If the information is subject to a condition not yet fulfilled, it shall be binding only if the facts set out later on are covered by the facts of 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. Non-official table of contents

§ 8 Request for exemption from examination

(1) § 1 (1) and § 4 shall apply mutatically to a request for exemption from the Examination in accordance with § 38 of the Act, with the proviso that the applicant has to provide information in the declaration pursuant to Section 4 (2) No. 3 on any previous applications for admission to the examination or for exemption from the examination.(2) The applicant shall attach to the application for exemption from the examination in lieu of the evidence referred to in § 4 (3) (2) and (3)
1.
in the cases of § 38 (1) (1) of the Law, the certificate of a German university which he belongs to or belongs to, about the nature and duration of his teaching activities in the field of the taxes administered 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)
the faction board, if he has been employed by a parliamentary group of the German Bundestag,
about the nature and duration of his work in the field of the federal or state government. Tax-managed tax authorities.
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§ 9

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§ 10 Audit Committee

(1) The members of the Audit Committee and their alternates are the top national authority responsible for the financial management basically to be called for three years. 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. In the case of the appointment of deputites, an individual assignment between deputy and member of the Audit Committee is not required. Members and alternates may continue proceedings commenced 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 shall be decisive.(3) The members of the Audit Committee shall have the right to see the admission 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 required by the Chairman of the Committee to commit themselves to a conscientious fulfilment of their duties.(5) The members of the Audit Committee shall not be bound by instructions. They shall be compensated for from the fee. Nonofficial table of contents

§ 11

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§ 12

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§ 13

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§ 14 performance of the audits

(1) The top national authority responsible for financial management shall, as a rule, once a year, review the shall be approved by the examination board in agreement with the other competent national authorities responsible for the financial management.(2) The examination and deliberations of the Audit Committee shall not be public. The oral examination will be attended by representatives of the Chief Financial Management Authority and the Board of Management of the competent tax advisory chamber. The Chairman of the Audit Committee may allow other persons to be present. Non-official table of contents

§ 15 Examination notes, total grades

(1) Six grade levels are formed for the evaluation of the individual examination achievements. It means
Note 1 very goodan excellent performance,
Note 2 gooda performance significantly above the average,
Note 3 satisfyinga performance that in every respect is fair to average requirements,
Note 4 sufficienta performance that, apart from individual defects, average requirements,
Note 5 deficienta significant defect, which is no longer usable in the whole Performance,
Note 6 insufficienta fully unusable performance.

The rating with half intermediate nodes is allowed.(2) Total notes 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. Non-official table of contents

§ 16 Written Examination

(1) The written exam consists of three oversight 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 bilanesens. The supervisory work may also extend to other examination areas.(3) In the tax verification in special cases (§ 37a of the law), the supervisory work is to be found in the examination areas according to § 37 (3) (3) (1) to (4) of the Act. The second sentence of paragraph 2 shall apply accordingly. Non-official table of contents

§ 17 summons to written exam

The tax adviser chamber charges the candidates, the supervisory work , no later than one month before the day of the first supervisory work. Non-official table of contents

§ 18 Production of oversight work

(1) The audit tasks of the oversight work are carried out by the Financial management competent supreme state authority, in agreement with the other Supreme State authorities responsible for 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 shall be accompanied by the address and signature of the applicant, or with the measure assigned.(2) The examination tasks shall be kept secret. They shall be handed over to the supervisory board by the competent tax adviser at the respective examination days in the required number for distribution to the published applicants.(3) At the request of the competent tax adviser, persons with disabilities shall be able to make the necessary facilities for the production of the supervisory work of the handicap. The application is to be submitted for examination with the application for admission. The competent tax adviser may request the submission of an official medical certificate. Non-official table of contents

§ 19 Supervision

(1) The competent tax adviser is responsible for ensuring that the supervisory work is under constant supervision. will be made.(2) On the day of the examination, the supervising party shall establish the personal data of the published applicants. 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 is.(3) The supervisory authorities must ensure that applicants do not use unauthorised tools or are guilty of any other attempt to deceive.(4) The supervising person may point to candidates for undue behaviour from the examination room. 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 behavior during the written exam

(1) The candidates have the supervisory work independently -to produce. 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) Applicants shall comply with the orders of the supervising person who refer to the conduct during the examination.(4) objections to the conduct of the examination for disturbances caused by external actions shall be immediately, no later than the end of the period of processing of the respective oversight work, by means of a statement to the To assert the supervisory authorities. Non-official table of contents

§ 21 Resignation of the Review

(1) The applicant can do so by the end of the processing time of the last supervisory work. Declaration to the competent tax adviser or the supervisory board to withdraw from the audit. 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 be filed.(2) In the event of a resignation, the entire examination shall be relocated. Unofficial table of contents

§ 22 The minutes of the oversight work

The supervisor has a record on each day of the audit.
1.
the beginning and end of the Edit time,
2.
approximately observed deception attempts and other irregularities
3.
The names of the candidates who have not appeared have been rejected due to undue behaviour from the examination room or have not submitted any work,
4.
any objections due to disruption of the audit process (§ 20 para. 4) and an opinion on this,
5.
eventual resignation of candidates,
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§ 23 (1) An applicant undertakes to influence the result of a written work by deception or use of non-approved

, the Examining Committee may not be able to work with an insufficient amount of aid. assess. In serious cases, it may exclude the applicant from the examination.(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 not to pass, even if the applicant has resigned from the examination. Non-official table of contents

§ 24 Evaluation of oversight work

(1) The Audit Committee may be responsible for the evaluation of the supervisory work. The majority of votes shall also determine examiners who are deputy members of the Audit Committee.(2) Each supervisory work shall be evaluated personally by at least two examiners (first and second examiners). The second examiner may be informed of the evaluation of the first auditor, as appropriate if other auditors are appointed.(3) In the event that the assessments of a work do not differ from each other, the grade proposal determined by the examiners shall be deemed to be the grade of the Audit Committee. In the event of deviations, the examiners are required to agree on consistent proposals for grades.(4) If the examiners cannot agree on a joint proposal, the Audit Committee shall fix the note.(5) By way of derogation from paragraphs 3 and 4, the Audit Committee may, in all cases, set the note.(6) A job not shown by the applicant is to be assessed "insufficiently". Non-official table of contents

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

(1) For written examination, a Overall note formed.(2) The applicant shall be excluded from the oral examination if the overall mark for the written examination exceeds the number 4.5; he did not pass the examination.(3) The supreme state authority responsible for the financial management, represented by the competent tax adviser, has to make a written notification to candidates who have not passed the examination referred to in paragraph 2. Unofficial Table Of Contents

§ 26 Oral Review

(1) The competent tax adviser has the candidates who participate in the oral exam. not later than two weeks in advance. The partial notes of the written examination can be communicated with the charge.(2) The Chairman of the Audit Committee shall conduct the oral examination. He shall be entitled to intervene at any time in the 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 shall be the entire examination activity of a member of the examination board during the oral examination.(4) The subject matter of the presentation and the questions to the applicants are to be found in the tax adviser's examination in a shortened form (Section 37a (1) of the Act) to the examination areas mentioned in § 37 (3) (1) to (4) and (8) of the Act.(5) In the aptitude test (§ 37a (2) of the Law), the subject matter of the lecture and the questions to the applicant are to be found in the examination areas mentioned in § 37 (3) of the Act, insofar as they are not in accordance with § 37a (4) sentence 4 of the Act .(6) For the presentation of the subject matter, three topics shall be submitted to the applicant half an hour before the start of the examination.(7) The examination period for each applicant shall not exceed ninety minutes.(8) Objections to the conduct of the preparation for the presentation or oral examination for disturbances caused by external influences shall be immediately, at the latest by the end of the oral examination, by declaration in relation to the supervisory board or chairman of the Audit Committee. § 23 shall be applied to the oral examination accordingly. Non-official table of contents

§ 27 Evaluation of the oral examination

(1) The oral examination will include the presentation and each section of the examination. shall be assessed separately.(2) The grades shall be fixed by the Audit Committee.(3) An overall note shall be formed for the oral examination. Non-official table of contents

§ 28 Result of the examination, repetition of the examination

(1) In the immediate connection to the oral examination, the Audit committee on the outcome of the audit. 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 the examination to the applicant whether they have passed the examination following the decision of the Audit Committee; he shall act as the representative of the supreme state authority responsible for the financial management. Nodes are not granted.(2) If the applicant has not passed the examination, he may request that the reasons for the decision be announced.(3) Re-authorisation shall be required for the repetition. Non-official table of contents

§ 29 Rethinking the review assessment

(1) The examiners are obliged to evaluate the performance of the audit services. Reconsider if this is requested in writing by an applicant who did not pass the examination with well-founded objections at the competent tax advisory chamber and if the decision on the outcome of the examination has not yet been passed is. 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. Non-official table of contents

§ 30 Non-attendance at the oral examination

(1) The oral examination is deemed not to be filed if the applicant is a reason not to be responsible for the consideration of the test is prevented. A condition must be proven upon request by an official medical certificate.(2) If an applicant has not taken part in the oral examination for a reason which he is not responsible for, it may be obtained.(3) if an applicant fails to give an oral examination without sufficient excuse, the examination shall be deemed not to have been passed. Non-official table of contents

§ 31 Minutes of oral examination

(1) The test is to be completed by a minutes. You must see its
1.
the names of the participants,
2.
the result of the examination and its announcement to the applicants,
3.
a desire pursuant to § 28 (2) and the Treatment of the coveted by the examination board,
4.
special events.
(2) An excerpt from the transcript is to be taken to the applicant's files. Non-official table of contents

§ 32 Retention periods

(1) The supervisory work shall be carried out by the competent tax advisory chamber for the duration of shall be kept at least two years after the date of entry of the examination decision. In the cases referred to in Article 21 (1) there is no obligation to retain.(2) Applications for authorisation, exemption, binding information, the examination documents of the individual candidates and the documents relating to the decisions on applications and examinations shall be submitted to the competent tax adviser for the duration of: at least 10 years after the date on which the administrative decision has been taken.(3) A proof of existence or of the exemption from the examination shall be kept by the competent tax adviser for the duration of at least 50 years after the entry of the stock of the administrative decision.(4) Documents may also be kept in electronic form. unofficial table of contents

§ 33

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Second part
order as tax advisor or Tax Representative

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§ 34 Order procedure

(1) On the request for order as Tax adviser decides on the tax advisory chamber.(2) The application for an order must be submitted in accordance with the officially prescribed form.(3) The applicant must indicate in the application:
1.
Name, domicialor pretending stay and address as well as profession and place of professional activity,
2.
the place of intended professional establishment,
3.
when and where it passed the tax consultant check, or released 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 in a criminal court within the last twelve months and whether he or she is against him or her legal proceedings or an investigation procedure; the same applies to professional court proceedings and to fine-fine procedures in accordance with the tax law and the tax advisory act,
7.
whether and, if so, what, after ordering, he wants to carry on or take over as tax advisor next to the job,
8.
that he has applied to the reporting authority to grant a certificate of leadership to the competent tax advisory chamber.
A candidate who is required to submit a certificate in accordance with § 38 (1) of the Law has been exempted from the examination, it must also make a statement as to whether disciplinary measures have been imposed on him within the last twelve months and whether disciplinary investigations against him are pending or have been pending within the last 12 months.(4) The application shall be accompanied by the following:
1.
a certified copy of the certificate issued by the competent authority on the successfully filed tax verification examination or the exemption from this audit,
2.
a passport image.
Is the applicant lawyer, established a European lawyer, an auditor or a sworn accountant, he shall also attach a certificate to the professional organisation or body responsible for him or her, that no facts are known to be made by the competent professional organisation or by the competent authority of the profession, or justify the revocation of the authorisation or order or the initiation of a professional court proceedings against him.(5) The tax adviser checks the information provided by the applicant for completeness and correctness. It may, if necessary, carry out further investigations before taking a decision. Non-official table of contents

§ 35 Professional Certificate

The professional certificate contains
1.
the designation of the ordering control advisory chamber,
2.
Location and Date of the Exhibition,
3.
Name, Place of Birth and Date of Birth of the Applicant,
4.
the statement that the applicant is appointed as a tax advisor or a tax agent,
5.
Service Seal and
6.
Signature.
Other job titles of the applicant are included in the Do not include a 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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§ 37

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§ 38 Reorder

(1) On request for reorder as Tax adviser or authorized representative shall decide on the tax advisory chamber.(2) The application for re-appointment must be submitted in accordance with the official form of the form. Section 34 (3) to (5) shall apply accordingly.(3) The issuing tax advisory chamber shall examine whether the conditions of § 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. Section 40 (4) of the Act is to be applied in a reasonable way.(4) Under the conditions laid down in § 48 of the Act, persons who had obtained the property as tax adviser or tax representative without a further appointment may also be reappointed (Section 154 (1) and (3) of the Act in the up to 30 years). The text is in force in June 2000). unofficial table of contents

§ 39

(omitted)

third part
recognition as Tax Consultation Company

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§ 40 Procedure

(1) The application for recognition as Tax consulting company must be submitted in writing to the Chamber of Tax Advisers, in whose chamber 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 are given as a tax consulting company.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. Non-official table of contents

§ 41 Qualification certificate

The recognition certificate contains
1.
the name of the acknowledging tax adviser chamber,
2.
place and date of recognition,
3.
company or name of the company,
4.
the recognition as a tax consulting company,
5.
Seal and
6.
Signature.
Except for the company or the name, no further names of the company are included in the recognition certificate. name="BJNR019220979BJNG000401301 "/>

Fourth Part
granting permission to run the name" Agricultural Book Site "

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§ 42 Evidence of special expertise

(1) The application for the award of the authority to guide the name "Agricultural Book Office" is the case with the A tax adviser, in whose chamber district the applicant's professional branch 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; the necessary evidence shall be attached to the request.(3) The oral examination shall cover the following areas:
1.
Special fiscal characteristics of the country, and Forestry,
2.
Courtesy (Anerbenrecht) or Legal provisions of the Civil Code,
3.
Landpachtrecht,
4.
Grundstücksverkehrsrecht,
5.
Basics of Agricultural Credit,
6.
Agricultural Business Management, including Accounting and Statistics.
It is not necessary for all areas to be subject to review. The examination period for each applicant shall not exceed sixty minutes.(4) The Chamber of Tax Advisers shall invite the applicants who attend the oral examination to do so no later than two weeks before the oral examination.(5) The oral examination shall be chaired by the Chairman of the Committee on Legal Affairs. He shall be entitled to intervene at any time in the examination. In the immediate aftermath of the oral examination, the Sachkunde Committee deliberates on the outcome of the examination. The Chairman shall open the request to the applicants whether they have passed the examination following the decision of the Committee of the Scientific Committee; a note shall not be issued.(6) In order to be exempted from the oral examination, the applicant has to prove, in addition to a relevant training, that he/she advised at least five accounting and forestry holdings for three years prior to the application . The tax advice can also be carried out in the course of an activity as an employee pursuant to § 58 of the Act.(7) In accordance with the second sentence of Article 44 (2) of the Act, an education which provides knowledge of the territories referred to in paragraph 3 shall be provided. In particular,
1.
a successfully completed university degree in Agricultural Sciences or
2.
other training courses within the meaning of sentence 1, completed with an examination.
Participation in a subject-related seminar or Course without final examination or any other proof of performance of the individual participants is not sufficient.(8) The application shall be accompanied by evidence of relevant training and the practical activity within the meaning of § 44 (2) sentence 2 of the Act. 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 To submit an opinion to the Bar Association responsible for professional activities.(9) The rejection of an application for exemption from the oral examination shall be subject to a written communication. Non-official table of contents

§ 43 Sachkunde-Committee

(1) The oral examination is filed before a clerk committee, who is responsible for the To form a tax advisory chamber.(2) The examination may also be entrusted to a non-technical committee consisting of a different tax advisory chamber. The tasks associated with the acceptance of the oral examination shall be carried out by the other tax adviser in the case of the transfer in accordance with the first sentence. This also receives the fee in accordance with § 44 (8) of the law.(3) The subject-matter committee shall belong to
1.
two representatives of the tax advisory chamber, of which one shall be considered as Chairman,
2.
a representative of the agricultural supreme state authority or authority designated by it.
(4) The tax advisor chamber , the members of the Committee on Legal Affairs and their alternates shall, in principle, be appointed for three years; they may 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 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 the latter. Section 10 (4) to (6) shall apply mutatily.(5) The committee shall decide by majority vote. Non-official table of contents

§ 44 Awarding, distribution certificate

(1) About the award of the authority to guide the name "Agricultural Book Office" shall be issued a document.(2) The certificate contains
1.
the name of the Lending Tax Adviser's Chamber,
2.
The name and professional title of the recipient of the certificate,
3.
the declaration that the certificate is in the certificate Designated as an addition to the professional title shall be given the name "Agricultural Book Office",
4.
Place and date of the Awards ceremony,
5.
service seal and
6.
signature.
(3) (omitted)

Fifth Part
Professional Register

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§ 45 Register-leading location

(1) The professional register shall be kept by the competent tax advisory chamber. The Chambers of Tax Advisers may 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 shall be communicated to the parties concerned. The deletion of tax advice companies must also be notified to the competent register court.(3) The access to the professional register shall be permitted to any person who has a legitimate interest. Non-official table of contents

§ 46 Registration

To be entered in the professional register:
1.
Tax adviser and tax agent, if it is in the district for which the register is run (register district), be ordered or if they place their professional branch in the register district, namely
a)
Name, First Name, Birthday, birthplace,
b)
Order and Authority Day or the Tax advisory chamber that has made the order,
c)
The power to guide the name "Agricultural Book Office" and the names according to the Professional counseling,
d)
Address of professional branch and business email address,
e)
Professional groupings within the meaning of § 56 para. 1 to 3 of the law,
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 § 46 (2) (5) of the law,
h)
The existence of a professional ban within the meaning of Section 90 (1) (4) of the Act and, if a representative is appointed, the appointment of representatives under Indication of family name and first name of the representative
as well as all changes to letters a and c to h;
2.
tax consulting companies if they are in the register district or if they move their registered office to the register district, namely
a)
company or name and legal form,
b)
Day of recognition as a tax consulting company and the Financial management authority responsible or the tax advisory chamber that has declared recognition,
c)
The power to guide the name "Agricultural bookpoint",
d)
Seat and address and business email address,
e)
Professional groupings within the meaning of Section 56 (2) of the Law,
f)
The names of the members of the Professional body as well as the authorized partners and partners,
g)
all other advisory centres and the names of the other advisory bodies
, as well as any changes to letters a and c to g;
3.
further advisory services of tax advisors and Authorized agents, if they are established in the register district, namely
a)
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 additional advisory office,
d)
The name of the other advisory office Person
, as well as any changes to letters a to d;
4.
other advisory services of tax consulting companies, if they are built in the register district ,
a)
Company, seat and legal form of the tax consulting company,
b)
Power to guide the designation "Agricultural Book Centre",
c)
Address of the other Advice,
d)
the name of the other person conducting the advisory service
and any changes to letters a to d.
name="BJNR019220979BJNE005403140 " />Non-official table of contents

§ 47 Deletion

(1) To be deleted in the professional registry
1.
Tax Adviser and Tax Authorized Representative,
a)
if the order is erratic or revoked or revoked,
b)
if the professional site is moved out of the registry district;
2.
Tax Advisers,
a)
if
b)
if the seat is moved out of the register district
3.
more consulting services if the advisory office is dissolved.
(2) The registration on the authority to guide the term "Agricultural Book Office" is to be if the conditions referred to in § 44 (3) of the law have been removed 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. Non-official table of contents

§ 48 Contributor obligations

(1) The facts to be entered in the professional register are the competent tax advisory chamber
1.
in the cases of § 46 no. 1 of the tax advisor to be submitted Tax authorised persons;
2.
in the case of § 46 No. 2 of the members of the body appointed to the legal representation or with the authorised members the tax consulting company to be used;
3.
in the case of § 46 (3) of the tax consultant or tax representative who establishes the further advisory body has;
4.
in the case of § 46 No. 4 by the members of the body appointed to the legal representation or the authorized partners of the Tax consulting company which has set up the external advisory body.
(2) The facts to be deleted in the professional register shall be communicated to the competent tax counsellor chamber. style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
in the case of § 47 (1) (1) (b) of the Tax Adviser or Tax Agent, who professional establishment;
2.
in the cases of § 47 (1) (2) (b) of the members of the institution appointed to the legal representation or the representatives of the tax consulting company;
3.
in the cases of § 47 (1) (3) of the above mentioned in paragraph 1 (3) or (4) Persons;
4.
in the cases of § 47 para. 2 of the members of the institution appointed to the legal representation or the authorized partners of the Tax Consultative Society.
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§ 49 Associations, associations of persons and bodies responsible for the management of the name

(1) The professional register shall also be entered in the professional register
1.
Vereine, which under § 44 (4) of the Act is entitled to lead the name "Agricultural Book Office" as an addition to the name if it is located in the Register District ,
2.
Bookplaces of public bodies and associations of persons for which the term "agricultural economy" according to § 44 (5) of the law The
in accordance with paragraph 1 shall be deleted,
a)
. style="font-weight:normal; font-style:normal; text-decoration:none;"> if the association is disbanded within the meaning of § 44 (4) of the law or the office of the association or body within the meaning of § 44 (5) of the law,
b)
if the requirements referred to in § 44 (4) or (5) of the law have been omitted,
c)
if the The registered office of the association within the meaning of section 44 (4) of the Act or the office of the association of persons or bodies within the meaning of section 44 (5) of the Act shall be transferred from the register district.
(3) The registration or deletion is from the To apply for a representative of the association, association of persons or body. The deletion may also be carried out by officals. Non-official table of contents

§ 50 Display requirements

(1) Every year in January, the members of the legal representative have the right to The institution or the authorised members of a tax consulting company and the shareholders of a company civil law within the meaning of section 50a (2) sentence 1 of the law, a list of the members of which they are signed, of the Shareholders, from which name, first name, occupation, place of residence and professional establishment of the shareholders, their shares, stock deposits or participation conditions are to be provided, to submit to the competent tax advisory chamber. If, since the last list has been submitted, changes have not been made with regard to the person or profession of the shareholders and the extent of the participation, the submission of a corresponding declaration shall be sufficient.(2) Paragraph 1 shall apply in accordance with the provisions of Section 154 (2) sentence 1 of the Act.

Part Six
Professional Liability Insurance

A non-official table of contents

§ 51 Insurance obligation

(1) Self-employed tax advisers and tax agents as well as tax consulting companies are obliged to oppose the to insure their professional activities (§ § 33, 57 (3) (2) and (3) of the Act) for property damage and to maintain insurance during the period of their appointment 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 acting exclusively as free employees for contracting entities which fulfil the conditions laid down in Article 3 of the Law shall comply with the obligation to insure against insurance under paragraph 1 if they are based on the following: Free cooperation and liability risks arising from § 63 of the law are covered for property damage by the insurance company which is the client. The corresponding insurance cover must be proven by a confirmation of the insurance of the client. Sentence 1 shall not apply if, in addition to the free participation of the client, his/her own mandates are supervised.(3) Paragraph 2 shall also apply to tax advisers and tax agents who act exclusively as employees under Section 58 of the Act and to partners of a partnership with a limited professional liability in accordance with Article 8 (4) of the Act. Partnership company law, which is exclusively active for the partnership company.(4) In the case of insurance undertakings authorised to operate in the territory of the country, insurance must be taken into account in the general insurance conditions submitted in accordance with the provisions of the Insurance Supervision Act. Non-official table of contents

§ 52 Minimum insurance total

(1) The minimum amount of insurance must be for the individual insurance case. two hundred and fifty thousand euros.(2) A self-retention of one thousand five hundred euros is permitted. The deductions are to be excluded if the damage caused by a third party has been received by the tax adviser or the tax representative or the recognition of the tax consulting company.(3) Where maximum annual output is agreed for all damage caused in an insurance year, it shall be at least one million euro.(4) Paragraphs 1 and 3 apply to partnership companies with limited professional liability in accordance with Section 8 (4) of the Partnership Company Law, with the proviso that the minimum insurance sum for the individual insurance case is one million The euro and the maximum annual output for all damage caused in one year of insurance must be at least four million euros. Non-official table of contents

§ 53 More content of the insurance contract

(1) The insurance contract must provide that
1.
Insurance protection for each individual, during the validity of the insurance contract, A breach of duty, which could result in legal liability claims under private law,
2.
the insurance cover for a general representatives, a practice settlement or a practice representative for the duration of their order and for a representative during the duration of a prohibition of professional or representative representation, unless the co-insured person has his own Insurance coverage, and
3.
the insurer's services are to be provided for the insured foreign risk in the country in euros.
(2) In the The insurance contract must be made by the insurer, the competent tax adviser is required to start and terminate or terminate the insurance contract, as well as any change in the insurance contract, which shall be the prescribed Insurance cover shall be notified without delay.(3) The insurance contract may provide that the sum insured represents the maximum amount of the service provided to the insurer in each individual case, provided that only a one-off benefit of the sum insured in the insurance contract is in the Question comes,
a)
with regard to a number of persons subject to indemnity, to which the Insurance coverage extends,
b)
with respect to a single loss from multiple violations,
c)
with respect to all the consequences of a violation. 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 can be limited to five times the minimum insurance sum.
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§ 53a Exclusions

(1) Liability can be excluded from liability for
1.
Spare claims due to indelible breach of duty,
2.
Replacement claims due to damage caused by Loss of cash management, breach of payment or embezzlement caused by the employee's staff, family or social worker,
3.
Spare claims arising from activities carried out by branches, branches, or other consulting offices abroad
4.
Replacement claims for violation or non-compliance with the law of non-European states except Turkey,
5.
Spare claims that are available before courts in Albania, Armenia, Azerbaijan, Bosnia-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, as well as in courts in 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 do not apply to the Commercial assistance in tax matters relating to the tax law of those States. Non-official table of contents

§ 54 Recognition of other professional indemnity insurance

(1) If an insured person is at the same time as Attorney, established European attorney, chartered accountant or sworn accountant, or provisionally appointed according to § 131b (2) or § 131f (2) of the Public Accountant Code or is a company subject to an insurance policy recognised at the same time as a legal firm, accounting firm or accounting firm, the obligation to insurance is also covered by professional indemnity insurance imposed on those professions, provided that the Insurance contract satisfies the requirements of § § 52 to 53a.(2) Following the existence of an aptitude test within the meaning of Article 37a (2) of the Act, the appointment of the tax advisor shall be subject to a certificate of professional indemnity insurance completed by the insurance undertakings of an insurance undertaking. have been issued to other Member States of the European Union or of a State Party to the Agreement on the European Economic Area or Switzerland, as equivalent to the certificates issued in Germany, provided that they 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 in the case of their submission.(3) If, in the case of paragraph 2, the fulfilment of the obligation under § 53 (2) by the insurance undertaking is not ensured, the independent tax advisers established in Germany shall have the competent tax advisory chamber to present annually a certificate from the insurer from which the insurance conditions and the scope of the cover are obtained. Non-official table of contents

§ 55 Proof of the insurance cover

(1) Applicants who place their order with the tax advisor or If you wish to apply for the occupation by yourself, you must provide proof of professional indemnity insurance in accordance with this Regulation to the issuing tax adviser chamber by means of a confirmation from the insurer. , or a corresponding provisional statement of cover, in which the insurer undertakes to inform the competent tax adviser of the revocation of the plea to the competent tax adviser without delay. 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 Proof of insurance evidence.(2) Paragraph 1 shall apply mutatily to the recognition as a tax consulting company.(3) Paragraph 1 shall apply mutagenic to partnership companies with the proviso that a corresponding insurance certificate with the application to the partnership register of the tax advisory chamber in the district of which the partnership company is situated has to be submitted. Non-official table of contents

§ 56 Display of changes

(1) The termination or termination of the insurance contract, any change in the insurance contract insurance contract which affects the insurance cover prescribed by this Regulation, the change of the insurer, the beginning and the termination of the insurance obligation as a result of a change in the form of professional activity; and the revocation of a provisional pledge shall be notified without delay to the tax adviser responsible pursuant to Section 67 of the Act.(2) The insurer shall have the power to withdraw from the competent tax adviser's chamber at the beginning and the end of the insurance contract, any change in the insurance contract which affects the insurance protection prescribed in accordance with this Regulation, and the revocation of the insurance contract. a provisional plea. The competent tax adviser is entitled to obtain corresponding information from the insurer. unofficial table of contents

§ 57

(omitted)

seventh part
transition and final rules

unofficial table of contents

§ 58 Transitional rules

(1) The provisions of this regulation on admission to the review in the 1. The current version of the Directive is to be applied for the first time in 2001.(2) On tests carried out before the 1. The provisions of this Regulation shall apply in the period up to 30 November 2000. The amended version will continue to be applied in 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 those assigned to them as from 1. The current version of the Directive will be up to 31 July 2000. It was held in December 2000 by the competent authorities of the financial administration.(4) The provisions of this Regulation in the case of 12. The date of application for the examination, exemption from the examination, the organisational conduct of the examination and the acceptance of the test shall be applied for the first time in respect of tests carried out in accordance with the provisions of 31 April 2008. In the case of an application for exemption from the examination or on the granting of a binding information on the fulfilment of individual requirements for admission to the examination or on the exemption from the examination, which shall be completed in accordance with the 31 December 2008. The European Parliament and the Council Non-official table of contents

§ 59

(omitted)