Tax Consultation Act (StBerG)

Unofficial table of contents

StBerg

Date of completion: 16.08.1961

Full quote:

" Tax Consultation Act, as amended by the Notice of 4 November 1975 (BGBl. 2735), as last amended by Article 20 of the Law of 25 July 2014 (BGBl). 1266).

Status:	New by Bek. v. 4.11.1975 I 2735;
	Last amended by Art. 20 G v. 25.7.2014 I 1266

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 29.8.1980 + + +) 
(+ + + Official notes of the norm provider on EC law:   
 Implementation of the   
 ERL 123/2006 (CELEX Nr: 32006L0123)  G v. 22.12.2010 I 2248 + + +) 

  

Unofficial table of contents

Content Summary

Part one
Rules on assistance in tax matters
First section
Exercise of assistance in tax matters
First subsection
Scope
Scope	§ 1
Second subsection
Power
Business assistance	§ 2
Power to unrestricted assistance in tax matters	§ 3
Power to temporary and occasional assistance in tax matters	§ 3a
Power to restrict assistance in tax matters	§ 4
Third Subsection
Prohibition and prohibition
Prohibition of the unauthorised assistance in tax matters, abuse of professional designations	§ 5
Exceptions to the prohibition of the unauthorised assistance in tax matters	§ 6
Support for tax assistance in tax matters	§ 7
Fourth subsection
Other provisions
Advertising	§ 8
Remuneration	§ 9
Success-onorar	§ 9a
Communications on breaches of duty and other information	§ 10
Communication on the outcome of a fine-payment procedure for unauthorised assistance in tax matters	§ 10a
Collection and use of personal data	§ 11
Assistance in the foreign tax law of foreign countries	§ 12
Second section
Payroll Tax
First subsection
Tasks
Purpose and activity	§ 13
Second subsection
Recognition
Conditions for the recognition, inclusion of the activity	§ 14
Recognition Authority, Articles of Association	§ 15
Fees for recognition	§ 16
Certificate	§ 17
Title "Lohnsteuerhilfeverein"	§ 18
Deletion of recognition	§ 19
Withdrawal and revocation of recognition	§ 20
Third Subsection
Obligations
Recording obligation	Section 21
Business Audit	Section 22
Exercise of assistance in tax matters within the scope of the power conferred by Section 4 (11), Advisory services	Section 23
Settlement of the floating tax matters within the scope of the power of the power pursuant to § 4 No. 11	§ 24
Disclaimer, liability insurance	Section 25
General obligations of the wage-tax authorities	Section 26
Fourth subsection
Supervision
Supervisory authority	§ 27
Obligation to appear before the supervisory authority, powers of the supervisory authority	§ 28
Participation of the Supervisory Authority in Members ' Meetings	§ 29
List of wage tax authorities	§ 30
Fifth Subsection
Authorisation
Detailed rules for the application of the provisions relating to wage-tax-aid rules	Section 31
Part two
Tax Code
First section
General provisions
Tax advisors, tax advisers and tax consulting companies	Section 32
Content of the activity	§ 33
Professional branch of further consulting services	Section 34
Second section
Conditions for the exercise of the profession
First subsection
Personal requirements
Admission to the examination, exemption from examination, organisational conduct of the examination, acceptance of the examination, repetition of the examination and filling of the examination board	§ 35
Requirements for admission to the examination	§ 36
Tax Advisor Review	Section 37
Examination in special cases	Section 37a
Responsibility for the admission to the examination, for the exemption from the examination, for the organizational conduct of the examination, for the acceptance of the examination and for the appointment and dismise of the examination board	Section 37b
Conditions for exemption from examination	§ 38
Binding information	Section 38a
Fees for admission, testing, exemption and binding information, reimbursement of costs	§ 39
Withdrawal of decisions	Section 39a
Second subsection
Order
Issuing tax advisory chamber, order procedure	§ 40
Professional certificate	Section 41
Tax Representative	§ 42
Professional title	Section 43
Name "Agricultural Book Office"	Section 44
Delete order	§ 45
Withdrawal and revocation of the order	Section 46
Erasing the power to guide the professional title	§ 47
Reorder	§ 48
Third Subsection
Tax Consultative Society
Legal form of the company, recognition tax adviser, social contract	§ 49
Requirements for recognition	§ 50
Capital Binding	§ 50a
Fees for recognition	Section 51
Certificate	Section 52
Name "Steuerberatungsgesellschaft"	Section 53
Deletion of recognition	§ 54
Withdrawal and revocation of recognition	§ 55
Third Section
Rights and obligations
Other professional associations	§ 56
General professional duties	Section 57
Advertising	Section 57a
Activity as an employee	Section 58
Tax adviser or tax representative in the public service or in the public service relationship	§ 59
Self-responsibility	§ 60
Former members of the financial administration	Section 61
The obligation of the secret agents to be silent	Section 62
Notification of rejection of an order	§ 63
Fee order	Section 64
Obligation to take over a process representation	Section 65
Obligation to take over the advisory assistance	Section 65a
Acts	Section 66
Professional indemnity insurance	Section 67
Contractual limitation of replacement claims	§ 67a
(dropped)	Section 68
Appointment of a general representative	Section 69
Order of Practice Winder	Section 70
Ordering a Praxistreuhänder	Section 71
Tax consulting companies	Section 72
Fourth Section
Organisation of the profession
Tax Consultative Chamber	Section 73
Membership	Section 74
Joint Tax Consultative Chamber	§ 75
Duties of the Tax Consultative Chamber	Section 76
Board	Section 77
Departments of the Executive Board	§ 77a
Statutes	Section 78
Contributions and fees	§ 79
Obligation to appear before the tax advisory chamber	§ 80
Penalty payment in case of violation of duty to co-act	§ 80a
Right of the board	§ 81
Application for a professional court decision	Section 82
Obligation of board members to secrecy	Section 83
Working Community	Section 84
Bundessteuerberaterkammer	§ 85
Tasks of the Federal Tax Consultative Chamber	§ 86
Composition and functioning of the Statutes ' Assembly	§ 86a
Contributions to the Federal Tax Consultative Chamber	Section 87
Economic plan, accounting	§ 87a
State supervision	Section 88
Fifth Section
Professional jurisdiction
First subsection
The professional-judicial sanctification of breaches of duty
Punishment of a breach of duty	§ 89
Professional-judicial measures	§ 90
Rüge and professional court action	Section 91
Other sanction	§ 92
Limitation of the prosecution of a breach of duty	Section 93
Rules applicable to members of the tax accountant who are not tax advisers or tax agents	Section 94
Second subsection
The courts
Chamber of Tax Advisers and Tax Authorised Agents in the District Court	§ 95
Senat for tax accountants and tax agents in the Higher Regional Court	§ 96
Senate for Tax Advisers and Tax Authorised Agents in the Federal Court of Justice	Section 97
(dropped)	Section 98
Tax adviser or tax representative as a co-sitter	§ 99
Conditions for the appeal to the consitter and the right to refuse	§ 100
Dismissal from the Office of the Beiseer	§ 101
Position of the honorary judges and duty of secrecy	Section 102
Order of attendance at the meetings	Section 103
Compensation of the honorary judges	Section 104
Third Subsection
Procedural rules
1. General
Rules governing the procedure	Section 105
No arrest of the tax adviser or tax representative	Section 106
Defence	Section 107
Inspection of the file of the tax adviser or authorised representative	Section 108
Relationship of the professional judicial procedure to the criminal or penal procedure	§ 109
Relationship of the professional judicial procedure to the proceedings of other professional jurisdictions	§ 110
Suspension of the professional judicial procedure	Section 111
2. The procedure in the first legal proceedings
Local competence	Section 112
Participation of the Public Prosecutor	Section 113
Initiation of the professional judicial procedure	Section 114
Court decision on initiation of proceedings	§ 115
Application of the tax adviser or authorised representative for the initiation of the professional judicial procedure	Section 116
Contents of the accusation	Section 117
Decision on the opening of the main proceedings	Section 118
Legal action of a negative decision	§ 119
Notification of the opening decision	§ 120
Main negotiation despite the failure of the tax adviser or tax representative	Section 121
Non-Public Main Negotiation	§ 122
Taking of evidence by a requested judge	§ 123
Reading logs	Section 124
Decision	§ 125
3. Legal
Complaint	§ 126
Appeal	§ 127
Participation of the Prosecutor's Office in the second legal proceedings	§ 128
Revision	Section 129
Consideration of the revision and procedures	§ 130
Participation of the Public Prosecutor's Office in the Federal Court of Justice	Section 131
4. The securing of evidence
Arrangement of evidence	Section 132
Procedure	§ 133
5. The prohibition of professional and professional representation
Condition of prohibition	Section 134
Oral proceedings	§ 135
Voting on the ban	Section 136
Prohibition following the main negotiation	Section 137
Notification of decision	§ 138
Effects of the ban	Section 139
Infringements of the ban	§ 140
Complaint	Section 141
Expiry of the ban	Section 142
Repeal of the ban	Section 143
Communication of the prohibition	Section 144
Appointment of a representative	§ 145
Fourth subsection
The costs in the professional court proceedings and in the procedure for applications for a professional court decision on the complaint.♦ The enforcement of the professional-judicial measures and the costs.♦ The repayment
Court Cost	Section 146
Costs of applications for initiation of the professional judicial procedure	Section 147
Cost of the convicted person	§ 148
Obligation to pay in the proceedings for applications for a professional court decision on the complaint	§ 149
Liability of the tax advisory chamber	Section 150
Enforcement of professional judicial measures and costs	Section 151
Tilgung	Section 152
Fifth Subsection
Rules applicable to professional jurisdiction
Rules applicable to professional jurisdiction	Section 153
Sixth Section
Transitional provisions
Existing companies	Section 154
Transitional provisions on the occasion of the Fourth Law amending the Tax Consultation Act	§ 155
Transitional provisions on the occasion of the Sixth Act amending the Tax Consultation Act	Section 156
Transitional provisions on the occasion of the law amending the provisions relating to the activities of tax advisers	Section 157
Transitional provisions on the Eighth Law amending the Tax Consultation Act	§ 157a
Application rule	§ 157b
Seventh Section
Authorisation
Detailed rules for implementing the rules on tax advisers, tax agents and tax advice companies	Section 158
Part Three
Compulsory appropriations, administrative offences
First section
Enforcement of acts and omissions
Compulsory appropriations	Section 159
Second section
Irregularities
Unauthorised assistance in tax matters	§ 160
Protection of the designations "Steuerberatungsgesellschaft", "Lohnsteuerhilfeverein" and "Landwirtschaftliche Buchstelle"	Section 161
Breach of the obligations of the wage-tax authorities	Section 162
Breach of duty of persons whose association is responsible for the provision of assistance in tax matters within the scope of the power conferred by Section 4 No.11	Section 163
Procedure	Section 164
Fourth part
Final provisions
Administrative procedures and financial procedures	§ 164a
Fees	§ 164b
Country career group regulations	§ 164c
Authorization to re-announce the law	Section 165
Continuation of previous regulations	Section 166
Free and Hanseatic City of Hamburg	Section 167
Entry into force of law	§ 168
Annex (to § 146 sentence 1)

Part one
Rules on assistance in tax matters

First section
Exercise of assistance in tax matters

First subsection
Scope

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§ 1 Scope

(1) This law shall apply to assistance

1.

in matters relating to taxes and allowances regulated by federal law, the law of the European Union or by the States Parties to the Agreement on the European Economic Area, to the extent that such taxes and allowances are regulated by the Federal Financial Authorities or by national financial authorities,

2.

in matters relating to real taxes or land-based advertising tax,

3.

in matters relating to taxes regulated by national law or by means of national empowerment,

4.

in monopoly cases,

5.

in other matters managed by federal financial authorities or state financial authorities, insofar as this is initiated by federal law or by the law of the law of the financial law.

(2) The provision of assistance in tax matters shall also include:

1.

the provision of assistance in the case of tax offences and in the case of fines for reasons of unlawfulness;

2.

the provision of assistance in the management of books and records and in the drawing up of financial statements of importance for taxation;

3.

the provision of assistance in the collection of tax refunds or remuneration.

(3) The provisions of the individual procedural regulations concerning the admission of agents and advisors shall remain unaffected. (4) The Professional Qualification Order Act shall not apply with the exception of § 17.

Second subsection
Power

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§ 2 Business aid

The assistance in tax matters may be exercised only by persons and associations authorised to do so. This shall apply without distinction for professional, secondary, remunerated or unpaid work. Unofficial table of contents

§ 3 Power of unlimited assistance in tax matters

The business assistance in tax matters is authorized:

1.

tax advisers, tax agents, lawyers, European lawyers, accountants and sworn accountants,

2.

partnership companies whose partners are exclusively the persons referred to in point 1;

3.

Tax consulting companies, law firms, audit firms and accounting firms.

4.

(dropped)

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Section 3a Power on temporary and occasional assistance in tax matters

(1) Persons who are legally established in another Member State of the European Union or in another State Party to the Agreement on the European Economic Area or in Switzerland, where they have the power to provide assistance in respect of Tax matters under the law of the country of establishment are entitled to temporary and occasional business assistance in tax matters in the territory of the Federal Republic of Germany. The extent of the power to provide assistance in domestic tax matters depends on the extent of that power in the country of establishment. They shall be subject to the same professional rules as the persons referred to in § 3 in their domestic activities. If neither the profession nor the training in this profession is regulated in the State of establishment, the power to provide commercial assistance in tax matters in Germany shall apply only if the person is in the profession there during the preceding ten years. years, for at least two years. Whether the commercial assistance in tax matters is temporary and occasional is to be assessed in particular on the basis of its duration, frequency, regular return and continuity. (2) The commercial assistance in tax matters shall be based on: Paragraph 1 shall be admissible only if, before the first provision is made, the person shall report to the competent authority in writing. The competent authority shall be responsible for:

1.

Finland the tax advisory chamber Berlin,

2.

Poland, the Brandenburg Chamber of Tax Advisers,

3.

Cyprus the Bremen tax advisory chamber,

4.

the Netherlands and Bulgaria, the tax advisory chamber Düsseldorf,

5.

Sweden and Iceland the tax advisory chamber Hamburg,

6.

Portugal and Spain, the tax advisory chamber of Hesse,

7.

Belgium, the Cologne Tax Consultative Chamber,

8.

Estonia, Latvia, Lithuania, the Mecklenburg-Western Pomerania tax advisory chamber,

9.

Italy and Austria, the Munich tax advisory chamber,

10.

the United Kingdom, the Tax Consultative Chamber of Lower Saxony,

11.

Romania and Liechtenstein the tax advisory chamber Nordbaden,

12.

Czech Republic, the tax advisory chamber of Nuremberg,

13.

France, the tax advisory chamber of Rhineland-Palatinate,

14.

Luxembourg the Saarland tax advisory chamber,

15.

Hungary, the tax advisory chamber of the Free State of Saxony,

16.

Slovakia, the Saxony-Anhalt tax advisory chamber,

17.

Denmark and Norway the tax advisory chamber Schleswig-Holstein,

18.

Greece, the tax advisory chamber of Stuttgart,

19.

Switzerland the tax advisory chamber Südbaden,

20.

Malta and Slovenia, the Thuringia Tax Consultative Chamber,

21.

Ireland the Tax Consultative Chamber of Westphalia-Lippe.

The message of the person must include:

1.

the surname and the first names, the name or the company, including the legal representatives,

2.

the birth or year of birth,

3.

the business address, including the addresses of all branch offices,

4.

the professional title under which the activity is to be carried out domestiy,

5.

a certificate attesting that the person in one of the Member States of the European Union, in another State Party to the Agreement on the European Economic Area or in Switzerland, is lawfully responsible for the performance of the business in tax matters , and that the exercise of that activity at the time of the submission of the certificate is not prohibited, including on a temporary basis,

6.

proof of professional qualifications,

7.

proof that the person has pursued the profession in the State of establishment for a period of at least two years during the previous 10 years, if neither the profession nor the training in that profession is regulated in the State of establishment,

8.

information on details of professional indemnity insurance or of any other individual or collective protection in respect of professional liability.

The notification shall be repeated annually if, after the end of a calendar year, the person again wishes to provide business assistance in tax matters domesically, pursuant to paragraph 1. In this case, the certificate referred to in the third sentence of sentence 3 and the information referred to in the third sentence of sentence 3 shall be resubmitted. (3) As soon as the notification referred to in paragraph 2 is complete, the competent body shall arrange for a temporary registration of the information referred to in paragraph 2. The provisions of paragraph 2, third sentence, Nos 1 to 4, in the professional register or their extension by one year. The registration shall be made with the competent authority and the date of the registration. The procedure is free of charge. (4) Registered persons pursuant to paragraph 3 or their legal successor shall immediately inform the competent authority of any changes to the particulars referred to in the third sentence of paragraph 2 (3) to (4) in writing. (5) Persons who are persons referred to in paragraph 1 -providing in-business assistance in tax matters may only be carried out under the professional title in the official languages of the country of establishment, under which they offer their services in the country of establishment. Those who are entitled to have the professional title "Steuerberater"/"Steuerberaterin", "SteuerbePlenipotentiary"/"SteuerbePlenipotentiary" or "Steuerberatungsgesellschaft" shall also have the professional organization, which he/she in the State of establishment , and to indicate the country of establishment. (6) The competent authority may prohibit the further provision of its services domestically in the case of a person performing tax assistance in accordance with paragraph 1 in the case of tax cases where the person concerned is responsible for the provision of the services in question. The person is no longer legally established in the State of establishment or is prohibited from carrying out the activity there if it does not have the German language skills required for the exercise of his/her professional activity or if it repeats an inaccurate professional title. (7) The competent authorities shall cooperate with the competent authorities in the other Member States of the European Union, in the other States Parties to the Agreement on the European Economic Area and in Switzerland, and shall forward them to the competent authorities on request:

1.

information on the lawfulness of the establishment and the good management of the service provider;

2.

information on the absence of professional disciplinary or criminal sanctions;

3.

Information required in the event of complaints from a recipient of a service against a service provider for a proper complaint procedure.

§ 83 of this Act and § 30 of the Tax Code are not contrary to this. Unofficial table of contents

§ 4 Power of limited assistance in tax matters

The business assistance in tax matters is also authorised:

1.

Notaries, within the limits of their powers under the Bundesnotarordnung,

2.

Patent attorneys and patent attorneys in the context of their powers under the Patent Attorneys ' Code,

3.

public authorities and public bodies, as well as the local authorities responsible for examining bodies and institutions of public law, within the limits of their competence,

4.

Custodians and custodians of foreign or held assets or assets overappropriated for security purposes, in so far as they provide assistance in tax matters with respect to such assets;

5.

Entrepreneurs engaged in a trading business, in so far as they provide assistance in tax matters to their customers directly related to a business that is part of their trading business,

6.

cooperative audit and excellence associations and cooperative trustees, in so far as they provide assistance in tax matters to members of the audit and professional associations within their remit,

7.

as a professional representative or association formed on a similar basis, insofar as they provide assistance in tax matters to their members within the scope of their duties; § 95 of the Bundesvertriebenengesetz (Bundesvertriebenengesetz) remains unaffected,

8.

as a professional representative or on a similar basis, associations of farmers and foresters, whose statutory task is to provide assistance to agricultural and forestry undertakings within the meaning of the Evaluation Act, to the extent that such aid is provided for this assistance in the case of persons who are entitled to the name of the "Agricultural Book Office" and the aid does not affect the determination of the income from self-employment or business operations, unless it is appropriate to: private income that is usually found in farmers,

9.

a)

Forwarding undertakings, insofar as they provide assistance in the case of import duties or the excise treatment of goods in trade with other Member States of the European Union,

b)

other industrial undertakings, in so far as they provide assistance in the case of customs treatment in the case of import duties,

c)

the undertakings referred to in points (a) and (b), insofar as they provide assistance in tax matters pursuant to Section 22b of the VAT Act for entrepreneurs within the meaning of Article 22a of the VAT Act and are established within the scope of this Act, not Small entrepreneurs within the meaning of § 19 of the VAT Act and not excluded from the Fiscal Representation pursuant to § 22e of the VAT Act,

10.

employers, in so far as they provide assistance to their employees in the event of a wage tax or in the case of property behaviour of family benefits in the sense of the Income Tax Act,

11.

Wage tax authorities, insofar as they provide assistance to their members in tax matters, where such tax relief is

a)

Income from non-self-employed work, other income from recurring references (§ 22 No. 1 of the Income Tax Act), income from maintenance benefits (§ 22 No. 1a of the Income Tax Act) or income from benefits pursuant to § 22 No. 5 of the Income Tax Act,

b)

do not obtain income from agriculture, forestry, business or self-employment, or carry out turnover taxable transactions, unless the income on which the income is based is in accordance with Article 3 (12), (26) or (26a) of the Income tax law in full tax-free, and

c)

Revenue from other types of arrival which, in total, does not exceed the amount of EUR 13 000, in the case of a conscription of EUR 20 000, and shall be declared in the assessment procedure or on the basis of an application by the Taxable persons shall be declared. In the case of Section 20 (2) of the Income Tax Act, the income is replaced by profit within the meaning of Section 20 (4) of the Income Tax Act and in the cases of § 23 (1) of the Income Tax Act of the profit in the sense of § 23 Paragraph 3, first sentence, of the Income Tax Act; losses shall not be taken into account.

The power only extends to the provision of income tax aid and its surcharge taxes. As far as permitted, it shall also be entitled to provide assistance in respect of the home allowance and the investment allowance in accordance with § § 3 to 4 of the Investment Act 1999, in the case of child care costs within the meaning of Article 10 (1) (5) of the German Investment Act ("Investment Law"). Income tax law as well as in the case of employers ' tasks relating to employment relationships within the meaning of § 35a of the Income Tax Act, as well as to the assistance in the case of property behaviour of the family performance compensation in the sense of the Income Tax Act and other allowances and bonuses to which the provisions of the Levy rules shall apply. Members who have become unemployed may continue to be consulted.

12.

Domestic capital investment companies and persons, companies and other general trade associations, in so far as they, in the representation of creditors of capital income, requests for the reimbursement of capital gains tax in accordance with Section 45b of the Income Tax Act,

12a.

foreign credit institutions, in so far as they represent applications for the reimbursement of capital gains tax pursuant to Section 50d of the Income Tax Act, in the representation of the creditors of capital gains;

13.

Publicly ordered actuarial experts, in so far as they are directly related to the calculation of pension provisions, technical provisions and grants to pension funds and support funds Provide assistance in tax matters,

14.

Those who conclude or impart contracts within the meaning of Section 2 (1) of the Housing Premiums Act to the extent that they provide assistance in the filling of applications for housing premiums,

15.

Entities recognised by national law as being suitable within the meaning of Section 305 (1) (1) of the Insolvency Code, within the scope of their duties,

16.

a)

Those who conclude or mediate contracts within the meaning of Article 1 (1) and (1a) of the Retirement Pension Certification Act,

b)

the supply facilities referred to in Article 82 (2), first sentence, point (a) of the Income Tax Act,

insofar as they provide assistance within the scope of the conclusion of the contract, the implementation of the contract or the application under Section 89 of the Income Tax Law.

Third Subsection
Prohibition and prohibition

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§ 5 Prohibition of unauthorised assistance in tax matters, abuse of professional designations

(1) Persons and associations other than those referred to in § § 3, 3a and 4 may not provide commercial assistance in tax matters, in particular to give advice on tax matters to the business. The persons and associations referred to in § 4 may only provide financial assistance in tax matters within the limits of their power. (2) If the financial authorities or the tax advisers are aware of facts which give rise to the suspicion that a (3) The financial authorities or the tax advisers shall have the responsibility for the financial assistance provided for by the financial authorities. (3) The financial authorities or the tax advisers shall have the right to do so in the case of the financial authorities. Criminal proceedings, the fine-fine procedure or a professional procedure inform them of known facts, which justify the suspicion that:

1.

Persons who provide commercial assistance in tax matters, contrary to Article 132a (1) (2) of the Criminal Code, lead the job titles "Tax Consultants", "Tax Consultants", "Attorney", "Auditor" or "Sworn Accountant",

2.

Associations which provide financial assistance in tax matters, contrary to Section 161 of this Act, unauthorised the designations "Steuerberatungsgesellschaft", "Lohnsteuerhilfeverein", "Landwirtschaftliche Buchstelle" or unauthorized the addition "and partner", "Partnership" (Section 2 (1) sentence 1 of the Partnership Company Law), "with limited professional liability" or respective abbreviations (Section 8 (4) of the Partnership Company Law) or contrary to § 133 of the Public Accountant Act (Wirtschaftsprüferordnung). Designations of 'accounting firm' or "Book Review Company".

§ 83 of this Act and § 30 of the Tax Code are not contrary to the communications.

Footnote

§ 5 (1) sentence 1: IVm § 1 para. 2 no. 2, § § 2 to 4 StBerG incompatible with Art. 12 para. 1 GG 100-1, insofar as the commercial execution of the current wage accounting (payroll accounting with the exception of the setting up of the payroll accounts and the like) is incompatible with the law. the final work pursuant to § § 41b, 42b EStG 611-1) is prohibited to persons who have passed a commercial salary examination, BVerfGE v. 27.1.1982 I 545-1 BvR 807/80- Unofficial table of contents

Section 6 Exceptions to the prohibition of the unauthorised assistance in tax matters

The prohibition of § 5 shall not apply to:

1.

the reimbursement of scientifically substantiated opinions;

2.

the free provision of assistance in tax matters for members within the meaning of Section 15 of the Tax Code,

3.

the carrying out of mechanical operations in the management of books and records which are relevant to taxation; whereas this does not include the accounting of documents and the allocation of accounting instructions;

4.

the booking of current business transactions, the current payroll accounting and the production of wage tax applications, insofar as these activities are carried out by persons who, after passing the final examination, are in a commercial transaction In the case of a training occupation or after the acquisition of an equivalent pre-education, at least three years in the field of the accounting system have been practically active for at least 16 hours per week.

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§ 7 Undertaking of assistance in tax matters

(1) The tax office may prohibit the provision of assistance in tax matters,

1.

if the activity is carried out by a person or association not covered by § § 3, 3a or 4,

2.

if an activity in accordance with § § 4 and 6 or an activity as an employee is abused to circumvent the prohibition in accordance with § 5.

3.

(dropped)

(2) The chief national authority responsible for the financial management may prohibit, in full or in part, the associations referred to in paragraph 4 (7), in agreement with the top national authorities involved, in cases of tax relief if: an appropriate activity is not guaranteed. This shall not apply where one of the persons referred to in § 3 (1) directs the assistance in tax matters. (3) The competent authority is the financial authority in whose district the person or association whose activity is to be prohibited shall be responsible for the assistance of the person or association in the district. As an alternative in its district, the executive management has mainly been carried out by the business. If the local jurisdiction does not result from the first sentence, the financial authority in whose district is the occasion for the act of office shall be responsible.

Fourth subsection
Other provisions

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§ 8 Advertising

(1) In the case of personal services or services of third parties for the purposes of commercial assistance in tax matters, it may be pointed out that the activity in the form and content is informed objectively. (2) Advertising which is intended to provide an order for the purpose of Commercial assistance in tax cases is prohibited in individual cases. This does not apply to the execution of the activities according to § 6 nos. 3 and 4. (3) The persons and companies referred to in § 3 nos. 1 to 3 may rely on their power to provide assistance in tax matters in accordance with the professional legal provisions applicable to them. (4) The persons referred to in Article 6 (4) may refer to their powers of assistance in tax matters and may refer to them as accountants. Persons who have acquired the recognised degree "Certified balance sheet accountant" or "tax professional accountant" or "tax professional accountant" may advertise under this name. The persons mentioned must not be in breach of the law against unfair competition. Unofficial table of contents

§ 9 Compensation

The delivery or receipt of part of the fees or other benefits for the placement of orders, whether in relation to a tax adviser or a tax representative or to a third party of any kind, is inadmissible. Unofficial table of contents

§ 9a Success Hongorar

(1) Agreements which make an allowance for assistance in tax matters or their amount dependent on the outcome of the case or on the success of the activity, or according to which the tax adviser or the tax representative makes a part of the allowance to be paid. If tax reduction, tax savings or tax compensation is obtained as fee (success story), it is inadmissible to the extent that nothing else is determined in the following. Agreements by which the Tax Adviser or Tax Agent undertakes to bear legal costs, administrative costs or costs of other parties are inadmissible. (2) A success story may only be made for the individual case and only then if, on account of its economic circumstances, the contracting entity would be held by legal proceedings in the event of a close examination without the agreement of a success story. In the event of failure to comply, it may be agreed that no or less than the statutory remuneration is to be paid if a reasonable surcharge on the statutory remuneration is agreed upon for the case of success. (3) The agreement requires the text form. It must be designated as a remuneration agreement or in a comparable manner, be clearly offset by other agreements, and must not be included in the power of atonation. The agreement must include:

1.

the estimated statutory remuneration and, where applicable, the contractual remuneration, independent of performance, to which the tax adviser or authorized representative would be prepared to take over the contract, and

2.

the indication of the amount of remuneration to be earned on the entry of which conditions.

(4) The agreement shall also indicate the main reasons which determine the assessment of the success rate. It should also be made clear that the agreement does not affect the legal costs, administrative costs and the costs of other parties to be reimbured by the contracting entity. (5) From a Remuneration agreement, which does not meet the requirements of paragraphs 2 and 3, the tax advisor or tax agent may not require higher than the statutory remuneration. The provisions of the civil law on unjustified enrichment remain unaffected. Unofficial table of contents

Section 10 Communications on breaches of duty and other information

(1) Where the financial authorities or the tax advisers are aware of facts which give rise to suspicion that one of the persons referred to in § § 3, 3a or § 4 (1) and (2) has violated a professional obligation, they shall share those facts in so far as their Knowledge from the point of view of the transmitting body for the realization of the legal consequences is required, the competent body with; § 83 of this law and § 30 of the tax order are not contrary to that. (2) submit courts and authorities Information on natural and legal persons who are from the point of view of the transfer

1.

for admission to the examination, for the exemption from the examination, for the order and reorder, for the withdrawal or for the revocation of the order as a tax adviser or a tax representative,

2.

for the recognition, the withdrawal or the revocation of recognition as a tax consulting company or as a wage tax society,

3.

for the initiation of a complaint procedure or of a professional judicial procedure to punt breaches of duty or

4.

for the verification of the duties of a head of the advisory service within the meaning of section 23 (3)

the competent authority responsible for the decision, in so far as it does not adversely affect the legitimate interests of the person concerned, or where the public interest outweighs the confidentiality of the parties concerned. § 83 of this Act and § 30 of the Tax Code are not contrary to that. (3) As far as natural or legal persons have other qualifications in the Pursuant to Article 3, financial authorities and tax advisers may also communicate to other competent authorities information within the meaning of paragraph 2 and in accordance with the provisions of this provision, insofar as they are aware from the point of view of the transmitting body the implementation of the legal consequences is necessary. Unofficial table of contents

Section 10a Communication on the outcome of a fine-payment procedure for unauthorised assistance in tax matters

(1) The financial authorities shall be obliged to provide actual evidence to the effect that the unauthorised assistance in tax matters is continued, the tax adviser in whose district the person has provided assistance in tax matters shall be obliged to: To inform the outcome of a fine procedure initiated pursuant to § 160 and to inform it of the facts necessary for the assertion of claims under the provisions of the law against unfair competition. § 30 of the Tax Code shall not be contrary to that. (2) If assistance is provided in tax matters in various chamber districts, the communication shall be addressed to the tax adviser in whose district the person has its management, For example, in the district of which the activity is mainly carried out. If the local jurisdiction of a tax adviser does not result from the first sentence of the first sentence of paragraph 1 or the first sentence of paragraph 2, the tax adviser chamber shall be the competent authority in the chamber of which the financial authority which initiated the fine procedure in accordance with Section 160 shall be responsible for its Seat has. Unofficial table of contents

§ 11 Collection and use of personal data

To the extent that it is necessary for the performance of the tasks under this law, personal data may be collected and processed and used for the purposes of future procedures; § 83 of this Act and § 30 of the Tax Code shall not be applicable to the against. Unofficial table of contents

§ 12 Assistance in the tax law of foreign states

Persons and associations within the meaning of § 3 (1) to (3) shall have the power to provide commercial assistance in tax matters in matters relating to the tax law of foreign states. The corresponding powers of third parties shall remain unaffected under other legislation.

Second section
Payroll Tax

First subsection
Tasks

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§ 13 Purpose and scope of activity

(1) Wage tax organisations are self-help facilities of employees for assistance in tax matters within the scope of the power conferred by Section 4 (11) for their members. (2) Wage tax relief agencies require recognition for their activities.

Second subsection
Recognition

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§ 14 Conditions for the recognition, admission of the activity

(1) A legally registered association may be recognized as a wage tax association if, in accordance with the statutes,

1.

its task shall be to provide assistance in tax matters within the limits of the power conferred on its members pursuant to Section 4 (11) of this Regulation;

2.

the seat and management of the association are located in the same district of the supervisory authority;

3.

the name of the association does not contain any component of a particular advertising character;

4.

a proper exercise of the assistance in tax matters within the scope of the power of Article 4 (11) is ensured;

5.

for the provision of assistance in tax matters under the power of Article 4 (11), in addition to the membership fee, no special fee is levied;

6.

the application of the provisions of § 27 (1) and (3) and § § 32 and 33 of the German Civil Code is not excluded;

7.

require the agreement of the association with members of the board of directors or their relatives for the consent or approval of the general assembly;

8.

within three months of the notification of the essential content of the findings of the examination to the members (section 22 (7) (2)), a general meeting must be held, in which, in particular, a debate on the outcome of the audit and on the discharge of the Management Board due to its management during the audited financial year.

A representative meeting may be held in place of the General Assembly, provided that it guarantees an adequate perception of the interests of the members. The rules on general meetings apply to representatives ' meetings. (2) The recognition may only be pronounced if the existence of an insurance against the assistance in tax matters within the scope of the power of the (3) The provision of assistance in tax matters within the scope of the authority pursuant to § 4 No. 11 may not be accepted until after the recognition as a wage-tax relief association. Unofficial table of contents

§ 15 Recognition Authority, Articles of Association

(1) For the decision on the application for recognition as a wage tax association, the supervisory authority is responsible in whose district the association has its registered office. (2) The application for recognition as a wage tax association is a publicly certified (3) The Unemployment Tax Association shall indicate any changes in the statutes of the supervisory authority responsible for the registered office of the association within one month of the decision-making. The change display shall be accompanied by a certified copy of the respective document. Unofficial table of contents

§ 16 Fees for recognition

The association has to pay a fee of three hundred euros to the supervisory authority for the processing of the application for recognition as a wage tax association. Unofficial table of contents

§ 17 Certificate

The Supervisory Authority shall issue a certificate of recognition as a wage tax institution. Unofficial table of contents

Section 18-denomination of the 'wage tax' association '

The association is obliged to include the name "Lohnsteuerhilfeverein" in the name of the association. Unofficial table of contents

Section 19 Erasing of recognition

(1) The recognition shall be issued by:

1.

Dissolution of the association;

2.

Renunciation of recognition;

3.

Loss of legal capacity.

(2) The waiver shall be declared in writing to the supervisory authority. Unofficial table of contents

Section 20 Revocation and revocation of recognition

(1) The supervisory authority has to withdraw recognition if it is recognised that it should have been refused. (2) The supervisory authority has to revoke the recognition;

1.

if the conditions for recognition are subsequently continued as a wage tax association, unless the association, within a reasonable period of time to be determined by the supervisory authority, brings about the condition corresponding to the law;

2.

if the actual management of the wage tax collection does not comply with the requirements set out in § 14 of the Statute;

3.

if a proper exercise of the assistance in tax matters is not ensured under the authority of Section 4 (11) or a proper management; in particular, a proper management is not available if:

a)

has been breached in a sustainable manner against obligations under this law, or

b)

the wage tax office has fallen into an asset default; an asset default is presumed if insolvency proceedings are initiated on the assets of the wage tax collection association or the wage tax collection association is to be held in the court of law to be held by the enforcement court List of debtors (§ 26 (2) of the Insolvency Code; § 882b of the Code of Civil Procedure) is registered.

(3) The Pay Tax Association shall be heard before the withdrawal or the revocation.

Third Subsection
Obligations

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§ 21 Recording obligation

(1) The wage tax office shall record all revenue and expenditure continuously and in full. The records are to be recorded immediately and in German. (2) amounts received for individual members of the wage tax collection are to be recorded separately from the club's assets and managed separately. (3) The wage tax office has a to record, at the beginning of its activity and at the end of each financial year, its assets and liabilities, on the basis of an inventory for that date, and to compile it in an asset statement. (4) The supporting documents and other documents are to be collected in order and six years storage. Records of revenue and expenditure and the balance sheets shall be kept for ten years. In other respects, the provisions of the Commercial Code relating to the retention of balance sheets, inventories, documents and other documents shall apply in accordance with the provisions of the Commercial Code for the storage of documents, other documents, records and financial statements. (5) Other provisions relating to recording and accounting obligations shall remain unaffected. Unofficial table of contents

Section 22 Business examination

(1) The wage tax institution has the completeness and accuracy of the records and the balance sheet (§ 21 (1) to (3)) and the actual management of the balance sheet with the statutory tasks of the wage-tax-aid- (2) To be able to appoint business auditors within six months of the end of the financial year by one or more auditors. (2) Only to be appointed to the auditors.

1.

persons and companies entitled to unlimited assistance in tax matters in accordance with Section 3;

2.

Examination associations, for whose statutory purpose the regular or extraordinary examination of the members belongs, if at least one legal representative of the association is tax adviser, tax representative, lawyer, established European attorney, auditor or sworn accountant.

(3) As a commercial auditor, there shall be no persons who are concerned with the cause of concern, in particular because they are members of the Management Board, special representatives or employees of the wage control association to be audited. (4) Auditors shall be provided with insight into the books and records, as well as the correspondence of the Association, and shall allow an examination of the treasury and other assets. They shall be given all the information and evidence necessary to carry out a careful examination. (5) The auditors shall be obliged to conduct a conscientious and impartial examination and to secrecy. You may not make unauthorised use of business secrets which they have experienced in the performance of their duties. Those who deliberately or grossly negligently violate their obligations shall be liable to the wage tax office for the damage resulting therefrom. Several persons are held liable as total debtors. (6) The auditors shall report on the result of the audit to the Board of Directors of the wage tax association without delay in writing. (7) The wage tax office has

1.

within one month of receipt of the audit report, at the latest, however, nine months after the end of the financial year, a copy thereof to be sent to the competent supervisory authority;

2.

Within six months of receipt of the audit report, the essential content of the findings of the audit findings shall be communicated to the members in writing.

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Section 23 Performance of assistance in tax matters within the scope of the power of authority pursuant to § 4 No. 11, advisory services

(1) The provision of assistance in tax matters within the scope of the power granted under Section 4 (11) may only be exercised by persons belonging to an advisory body. A ladder is to be ordered for each counselling centre. At the same time, it may only guide one other advisory body. (2) The wage tax office must have at least one advisory body in the district of the supervisory authority in which it has its head office. The maintenance of counseling offices in counties of other supervisory authorities is permissible. (3) The wage tax office may only appoint persons to the head of a counselling centre who

1.

belong to the group of persons referred to in Article 3 (1), or

2.

have passed a final examination in a commercial training occupation or have another equivalent prior education and, after completion of the training, have three years in a volume of at least 16 hours per week in the territory of the Federal Republic of Germany. or State financial authorities have been operating in practice, or

3.

have been in practice for at least three years in the areas of income tax law relating to the advisory power referred to in Article 4 (11), to a level of at least 16 hours per week, which may be at least three years Training periods shall not be counted.

The head of a counseling body must not be appointed who has behaved.that the concern is justified, that he will not fulfil the duties of the wage tax committee. (4) The wage tax collection association has the responsibility for the seat of the Advisory body to be notified to the supervisory authority

1.

the opening or closing of an advisory body;

2.

the appointment or dismissiation of the head of an advisory body;

3.

the persons whose membership of the association is responsible for the provision of assistance in tax matters within the limits of the power conferred by Section 4 (11) of the Regulation.

(5) The notification of the appointment of the Head of a Consultative Body shall be accompanied by proof that the conditions set out in paragraph 3 are fulfilled. (6) An advisory body may only carry out its activities if it and the After verification of the conditions laid down in paragraph 3, the head of the advisory service shall be registered with the competent supervisory authority (section 27 (2)) in the list of wage tax-related fee-insurance companies. Unofficial table of contents

Section 24 liquidate of the pending tax matters within the scope of the power pursuant to § 4 No. 11

(1) If recognition has been granted, withdrawn or revoked as a wage-tax institution, the supervisory authority may, upon request, allow the association to appoint a representative for the liquidate of the pending tax matters within the limits of the power of the pursuant to § 4 no. 11. (2) Only those persons who fulfil the conditions laid down in § 23 (3) shall be appointed as agents. (3) The permission referred to in paragraph 1 may be granted for a maximum period of six months; it may at any time be granted (4) § 70 (2) and (3) shall apply mutatily. Unofficial table of contents

§ 25 Disclaimer, Liability Insurance

(1) In the case of assistance in tax matters within the scope of the power under § 4 No. 11 for the members, the liability of the association for the fault of its organs and employees cannot be ruled out. (2) The wage-control fee clubs must be opposed to the liability arising from the provision of assistance in tax matters shall be adequately insured under the power of liability arising out of the power under Section 4 (11). The competent authority within the meaning of Section 117 (2) of the Insurance Contract Law is the supervisory authority. (3) (omitted) Unofficial table of contents

Section 26 General obligations of the wage-tax authorities

(1) The provision of assistance in tax matters within the scope of the power conferred by § 4 no.11 shall be subject, conscientious, conscientious and in compliance with the regulations for advertising (§ 8). (2) The exercise of another economic activity in connection the assistance in tax matters within the scope of the power pursuant to § 4 no.11 is not permitted. (3) All persons whose assistance in tax matters within the scope of the power pursuant to Section 4 (11) of the Regulation shall comply with the obligations of the Association shall be complied with in the (4) The acts of assistance in connection with the assistance provided in Tax matters within the scope of the power under § 4 No. 11 shall be kept for a period of ten years after the end of the activity of the association in the tax matter of the member. § 66 shall apply mutatily.

Fourth subsection
Supervision

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Section 27 Supervisory Authority

(1) The supervisory authority is the Oberfinanzdirektion (Oberfinanzdirektion) or the Land Finance Authority (Landesfinanzbehörde) determined by the Land Government It carries out the supervision of the wage tax authorities, which have their head office in the district of the supervisory authority. (2) The supervision by the supervisory authority is also subject to all the advisory bodies in the district of the supervisory authority. The supervisory authority responsible for the registered office of the wage tax office shall be notified of the findings of the supervisory authority. (3) The financial authorities shall inform the competent supervisory authority of the facts known to them which are to be taken into account. Grounds for suspicion that a wage tax association has failed to comply with the provisions of this law. Unofficial table of contents

Section 28 obligation to appear before the supervisory authority, powers of the supervisory authority

(1) The members of the Management Board of a wage-tax relief association and the persons whose membership is served by the Association in tax matters within the scope of the power under Section 4 (11) shall appear before the Supervisory Authority upon request; (2) The officers entrusted with the supervision shall be entitled to enter into the business premises of the payroll and the persons referred to in paragraph 1 in the course of the business and the business. to enter working hours in order to carry out exams or otherwise make findings that for the exercise of supervision. (3) If a head does not exist or the person appointed to the head does not fulfil the conditions laid down in § 23 (3) or is in a counselling office, the head of the head office shall not be held responsible for the supervision of the head of the head office. compliance with the obligations referred to in Article 26 shall not be guaranteed, the supervisory authority may order the closure of that advisory body. Unofficial table of contents

§ 29 Participation of the Supervisory Authority in Members ' Meetings

(1) The Supervisory Authority shall be informed of forthcoming membership meetings at the latest two weeks in advance. (2) The Supervisory Authority shall be entitled to send representatives to attend the General Assembly. Unofficial table of contents

Section 30 List of wage-tax authorities

(1) The supervisory authorities shall keep a list of

1.

the wage tax authorities which have their head office in the district of the supervisory authority;

2.

the advisory bodies in the district of the supervisory authority.

(2) The inclusion in the list shall be permitted to any person who has a legitimate interest.

Fifth Subsection
Authorisation

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Section 31 Implementing provisions for the rules on wage tax rules

(1) The Federal Ministry of Finance is authorized to adopt provisions by means of a regulation with the consent of the Federal Council

1.

on the procedure in respect of recognition as a wage tax society,

2.

on the establishment and management of the list referred to in Article 30 (1) and on the reporting obligations relating to the registration of wage-tax authorities,

3.

on procedures for the opening and closing of counselling centres and the appointment of guidance posts;

4.

statements and evidence required for the appointment of a guidance officer;

5.

the conclusion and maintenance of liability insurance, the content, scope and exclusions of the insurance contract, as well as the amount of the minimum gross amounts.

2. The State Governments shall be authorized to transfer the tasks assigned to the Oberfinanzdirektionen after the Second Section of the First Part to another Landesfinanzbehörde (Landesfinanzbehörde). These tasks may also be transferred to a Land Finance Authority of another country by agreement. The national governments can transfer the authorisation by means of a legal regulation to the competent national authority responsible for the financial management.

Part two
Tax Code

First section
General provisions

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§ 32 Tax Consultants, Tax Advisers and Tax Consultants

(1) Tax advisors, tax agents and tax consulting companies provide business assistance in tax matters under the provisions of this Act. (2) Tax advisers and tax agents require the order; they exercise a free profession . Their activity is not a commercial one. (3) Tax consulting companies require recognition. The recognition requires proof that the company is held responsible by tax advisers. Unofficial table of contents

§ 33 Content of the activity

Tax advisers, tax agents and tax consulting companies have the task of advising their clients in tax matters, representing them in the course of their duties, and advising them in the processing of their tax matters and in the case of the tax authorities. To provide assistance in fulfilling their tax obligations. This includes the provision of assistance in tax cases and in fines for reasons of tax regularity, as well as assistance in the performance of accounting obligations, which are based on tax laws, in particular those relating to: Establishment of tax balance sheets and their tax assessment. Unofficial table of contents

§ 34 Professional establishment, further advisory services

(1) Tax advisers and tax agents shall establish and maintain a professional establishment immediately after the order has been placed. The professional establishment of a self-employed tax adviser or tax representative is his own practice, from which he mainly pursues his profession. As a professional establishment of a tax adviser or tax representative appointed exclusively in accordance with § 58, his regular, in the case of a number of employment relationships, his first established place of work shall be valid. (2) Further advice can be provided shall be maintained in so far as this does not affect the performance of the professional duties. The head of the other advisory body must be another tax adviser or a tax representative who has his or her professional establishment at the place of the counselling centre or in the vicinity of the point of contact. Sentence 2 shall not apply if the other advisory body is situated in another Member State of the European Union or in another State Party to the Agreement on the European Economic Area or in Switzerland. The tax adviser responsible for the professional establishment may, on request, authorise an exemption from the second sentence. If the other advisory office is located in another chamber district, the tax advisory chamber responsible for the further advisory body must be heard before the grant of the derogation. A derogation is only permitted for a further advisory body of the tax adviser or tax representative.

Second section
Conditions for the exercise of the profession

First subsection
Personal requirements

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§ 35 Admission to the examination, exemption from the examination, organisational conduct of the examination, acceptance of the examination, repetition of the examination and filling of the examination committee

(1) Only those who have passed the examination as tax advisors or have been exempted from this examination may be appointed as tax advisors. The examination must be submitted before an examination board, which is to be formed at the top national authority responsible for the financial management. This includes three officials from the higher service or comparable employees of the financial administration, one as chairman, three tax advisors or two tax advisors and one representative of the economy. (2) The participation in the audit (3) The result of the examination shall be announced to the applicant by the competent national authority responsible for the financial management. The passing of the examination shall be made by the competent national authority responsible for the financial management, the exemption from the examination must be certified in writing by the competent tax adviser. (4) The examination can be repeated twice. (5) The Admission to the examination, the exemption from the examination and the organizational conduct of the examination are tasks of the competent tax advisor chamber. The examination committee is responsible for the acceptance of the examination. Unofficial table of contents

Section 36 Conditions for admission to the examination

(1) Admission to the tax adviser shall require the applicant to:

1.

he has successfully completed a university degree in economics or law, or another university degree with a speciality in economics, and

2.

has been practically active after that.

The practical activity must have been carried out over a period of at least three years if the standard period of study of higher education is less than four years after the first sentence of 1 No 1, otherwise over a period of at least two years. If, in a university degree in accordance with the first sentence of 1 (1), a first job-qualifying degree and in a further higher education programme, which requires such a first degree, a further professional qualification in accordance with the first sentence of 1 (1) , the periods of study of both study courses are calculated together; periods of practical activity are taken into account as far as they are after the acquisition of the first job-qualifying degree. (2) A candidate is available for Tax-adviser shall also be admitted if it is

1.

has passed a final examination in a commercial vocational training occupation or has another equivalent qualification and after completion of the training ten years or in the case of the successfully filed examination for the audited accounting accountant or tax specialist has been in practice for seven years, or

2.

the financial administration has been a member of, or has been a member of, a senior service or a comparable employee, and has been in practice for at least seven years as a clerk or in at least an equivalent position.

(3) The practical activity referred to in paragraphs 1 and 2 shall cover a minimum of 16 hours per week in the territory of the tax managed by the federal or state financial authorities. (4) evidence of the existence of the in-service activities in the the conditions referred to in paragraphs 1 to 3 shall be provided in accordance with the provisions of the official form which has been introduced in accordance with Article 158 (1) (a). The applicant shall attach these documents to his/her application for admission to the examination. Unofficial table of contents

§ 37 Tax Adviser

(1) The examination shall be carried out by the applicant so as to be able to exercise the profession of a tax adviser properly. (2) The examination shall be divided into a written part of three oversight work and an oral examination. The date of implementation of the written part of the examination, the examination tasks of the supervisory work, the processing time and the aids authorised for the written part of the examination shall be carried out by the competent authorities responsible for the financial management. top financial authorities of the Länder. (3) Examination areas of the tax adviser are

1.

Tax procedural law as well as tax and tax avoidance law,

2.

Taxes on income and income,

3.

Valuation law, inheritance tax and property tax,

4.

Consumption and transport taxes, and the basic principles of customs legislation,

5.

commercial law as well as the broad lines of civil law, company law, insolvency law and the law of the European Union,

6.

business administration and accounting,

7.

Economy,

8.

Professional law.

It is not necessary for all areas to be subject to examination. Unofficial table of contents

Section 37a Examination in special cases

(1) Auditor and sworn accountant, as well as candidates who have passed the examination as auditor or sworn accountant, may, upon request, take the tax verification examination in a shortened form. In this connection, the examination areas mentioned in § 37 (3) No. 5 to 7 are omitted. The examination is divided into a written part of two supervisory work and an oral examination. (2) Applicants with a certificate of competence or training who are in another Member State of the European Union or State Party of the European Union. Agreement on the European Economic Area or in Switzerland on independent assistance in tax matters may, on request, be subject to an aptitude test within the meaning of Article 14 (1) in conjunction with paragraph 3 of Directive 2005 /36/EC of the European Parliament and of the Council of the European Communities European Parliament and of the Council of 7 September 2005 on the recognition of Professional qualifications (OJ L 327, 22. OJ L 255, 30.9.2005, p. 22, OJ L 255, 30.9.2005, 18), as amended by Council Directive 2006 /100/EC of 20 November 2006 (OJ L 270, 21.10.2006, p. OJ L 363, 20.12.2006, p.141). The successfully filed aptitude test will acquire the same rights as the successful tax assessment test. (3) The certificates of competence and qualifications referred to in paragraph 2 must be made in a Member State or State Party or Switzerland has been issued by a competent authority designated in accordance with its laws, regulations and administrative provisions. They must certify that the professional qualification level of the holder is at least directly below the level referred to in Article 11 (d) or (e) of Directive 2005 /36/EC, and the holder thus in that other Member State or The contracting state or Switzerland shall be entitled to help in tax matters. The second sentence shall also apply to evidence of formal qualifications issued by a competent authority in another Member State or State Party or in Switzerland, provided that they certify completed training acquired in the Community, of have been recognised as being equivalent and give the same rights in respect of the taking up and pursuit of the profession of tax adviser, or prepare for the exercise of the profession of tax adviser. The second sentence shall also apply to professional qualifications which, although they do not meet the requirements of the laws, regulations and administrative provisions of the home Member State for the taking up and pursuit of the profession of tax adviser, shall be subject to the conditions laid down by the Rights acquired by the home Member State shall be granted in accordance with the rules applicable there. Applicants from countries where the profession of tax adviser is not regulated must, in addition to a minimum of three years, in the previous 10 years, to a minimum of 16 hours per week in a Member State, or Contracting State or Switzerland. The competent authority referred to in the first sentence must certify that the holder has been prepared for the exercise of the profession. The obligation to provide proof of this three-year professional experience shall not apply if the evidence of formal qualifications confirms the conclusion of a regulated training within the meaning of Article 13 (2), second subparagraph, of Directive 2005 /36/EC. (3a) The competent authority the applicant must confirm receipt of the documents within one month and, if necessary, , which documents are missing. The professional recognition procedure must be completed within a short period of time, but no later than three months after the submission of the complete dossiers. The deadline may be extended by one month. The aptitude test must be carried out within the time limit for the implementation of the professional recognition procedure. The applicant may lodge an appeal against decisions which have not been taken in due time. (4) applicants with the conditions set out in paragraph 2 should prove their qualifications with the aptitude test, the profession of a tax adviser also in the to be able to exercise properly. The aptitude test shall comprise the knowledge required for the exercise of the profession from the areas mentioned in section 37 (3). The aptitude test is divided into a written part consisting of a maximum of two oversight works from different examination areas and an oral examination. The examination in one of the examination areas referred to in § 37 (3) shall not apply if the applicant proves that he has acquired a substantial part of the knowledge in the course of his previous training or in the course of his previous professional activities, that are required in the decading examination area. Proof of the knowledge acquired in the course of the previous training shall be obtained by means of diplomas or equivalent examination certificates of a state or state-recognised university or university or other training institution . In order to provide evidence of the knowledge acquired in the course of the previous professional activity, case lists must be submitted, which must contain the following information on a regular basis: file or trade mark, subject, period, type and scope of activity, Sachstand. In addition, the competent authorities referred to in paragraph 3 shall cooperate with the competent authorities in other Member States of the European Union, in which the competent authorities referred to in paragraph 3 shall be required to submit an application to the competent authorities in other Member States of the European Union, where the competent authorities referred to in paragraph 3 States Parties to the Agreement on the European Economic Area and Switzerland shall cooperate and exchange information on the existence of disciplinary or criminal or other serious facts if they affect have the profession of the person concerned. § 83 of this Act and § 30 of the Tax Code are not contrary to this Act. (5) The provisions for the tax consultant examination are also valid for the examination in a shortened form and for the aptitude test. Unofficial table of contents

§ 37b Competence for admission to the examination, for the exemption from the examination, for the organizational conduct of the examination, for the acceptance of the examination and for the appointment and dismissiation of the examination committee

(1) For the admission to the examination, for the exemption from the examination and for the organisational conduct of the examination, the Chamber of Tax Adviser is responsible for the district of which the applicant mainly works professionally at the time of application. or, if the applicant does not carry out any activity, he or she is domicated. In the case of more than one residence, the place of residence of the applicant is decisive. (2) If the place referred to in paragraph 1 is located abroad, the Chamber of Tax Adviser shall be responsible for the place of the intended use of the place of the intended professional branch office in Germany. If the place of the intended professional establishment is located abroad, the Chamber of Tax Adviser is responsible for the application for admission to the examination. (3) In order to fulfil the tasks referred to in paragraph 1, a tax advisory chamber may be established by: The agreement, which requires the approval of the supreme state authority responsible for the financial management, shall form a common body with another tax advisory chamber. This shall also apply across national borders if the competent national authorities responsible for the financial management approve this. The joint body shall be responsible for the tax advisory chamber which is locally competent for the applicant. Where there are more than one tax adviser in one country, the supreme authority responsible for the financial management shall, after consulting the tax advisers, determine whether one, several jointly or each tax adviser shall be responsible for the tasks of the tax adviser. (4) The examination committee shall be responsible for the acceptance of the examination at the highest national authority responsible for the financial management, in the area of which the applicant has been admitted for examination. The competence may be consensual consensual to an audit committee with another Supreme State authority responsible for the financial administration. (5) The appointment and dismise of the Chairman, the other members of the The Audit Committee and its alternates shall be carried out by the competent national authority responsible for the financial management. Several examination committees may be formed. Unofficial table of contents

Section 38 Conditions for the exemption from the examination

(1) To be exempted from the tax verification

1.

Professors who have taught as a professor at a German university for at least ten years in the field of taxes managed by the federal or state financial authorities;

2.

former financial judges who have worked for at least ten years in the area of taxes managed by the federal or state financial authorities;

3.

Former senior civil servants and comparable employees

a)

the financial management, acting in the higher service or as an employee in comparable remuneration groups, at least ten years in the territory of the tax managed by the federal or state financial authorities as head of state or at least in the territory of of an equivalent position,

b)

the legislative bodies, the courts of the financial jurisdiction, the supreme authorities and the audit authorities of the Federal Government and the Länder, which at least in the higher service or as employees in comparable remuneration groups, at least have been active in the field of taxes managed by the federal or state financial authorities for ten years as head of state or at least in an equivalent position; the employees of the political groups of the German Bundestag shall apply as staff members of the legislative bodies within the meaning of this Provision;

4.

former high-service officials and comparable employees

a)

the financial management, who, in the upper or higher service, or as an employee in comparable remuneration groups, has at least fifteen years in the territory of the taxes administered by the federal or state financial authorities as clerks or have been active at least in an equivalent position,

b)

the legislative bodies, the courts of the financial jurisdiction and the supreme authorities and the audit authorities of the federal and state governments in the upper or higher service, or as employees in comparable Remuneration groups for at least fifteen years have been mainly active in the field of taxes managed by the federal or state financial authorities as clerks or at least in an equivalent position; the employees of the political groups of the The German Bundestag shall be considered to be a staff member of the legislative bodies in the sense of of that provision.

(2) § 36 (3) and (4) shall also apply to the exemption from the examination. Persons falling within the scope of paragraph 1 (2) to (4), as well as professors at State administration internal technical colleges with training courses for the civil service, may not be eligible for public service after leaving the public service or service as an employee of a parliamentary group of the German Bundestag, are exempted from the examination. Unofficial table of contents

§ 38a Mandatory information

(1) On request, the competent tax adviser gives a binding information on the fulfilment of individual requirements for admission to the examination or for the exemption from the examination. (2) For the local jurisdiction, § 37b (1) applies. to 3 accordingly. Unofficial table of contents

§ 39 Charges for admission, examination, exemption and binding information, reimbursement of costs

(1) For the processing of the application for admission to the examination, for exemption from the examination or for the granting of a binding information on the fulfilment of individual requirements for admission to the examination or on the exemption from the The applicant has to pay a fee of two hundred euros to the competent tax adviser chamber. (2) For the examination, the applicant has a fee of one thousand euros up to a date to be determined by the competent tax adviser. to the competent tax advisory chamber. If the applicant does not pay the fee in time, this shall be deemed to be waiver of the admission to the examination. If the applicant steps back from the examination up to the date to be determined by the competent tax adviser, the fee shall not be charged. If the applicant resigns until the end of the processing period for the last supervisory work, the fee shall be paid in half. (3) In a fee order pursuant to section 79 (2), the amount may be higher than those referred to in paragraphs 1 and 2 above. (4) The competent tax adviser has to reimburse the costs incurred by the head office responsible for the financial management for the preparation of the audit tasks of the supervisory work. The remuneration and other expenses for the members of the Audit Committee shall be paid directly by the competent tax adviser to the members of the Audit Committee. The highest national authority responsible for the financial management shall be exempted from its obligation to pay to the members of the Audit Committee. For the payments referred to in sentences 1 and 2, the competent tax adviser may not require a replacement from the supreme national authority responsible for the financial management. Unofficial table of contents

Section 39a withdrawal of decisions

(1) The admission to the examination or the exemption from the examination is by the competent tax adviser, the examination decision is by the competent national authority responsible for the financial management, represented by the competent authority control chamber, to take back if:

1.

it has been obtained through unfair means such as fraudulently deception, threats or bribery,

2.

it has obtained the beneficiary by means of information which was inaccurate or incomplete in relation to the essential relationship,

3.

its illegality was known to the beneficiary or was not known as a result of gross negligence.

If the reasons for the acceptance in the first sentence only extend to the approval for the examination, the examination decision shall also be withdrawn. After a withdrawal in accordance with the first sentence or the second sentence, the tax verification examination shall be deemed to have failed. (2) The competent national authorities responsible for the financial management and the chambers of tax advisers shall have facts within the meaning of the first sentence of paragraph 1 (1) to (3). to inform the competent tax adviser without delay. § 83 of this Act and § 30 of the Tax Code are not contrary to these communications. If the facts referred to in the first sentence of paragraph 1 (1) (1) to (3) are known during the order procedure of the competent tax adviser, it shall be based on the outcome of the proceedings. (3) The person concerned shall be heard before the withdrawal.

Second subsection
Order

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§ 40 Order tax adviser, order procedure

(1) After passing the examination or after the exemption from the examination, the applicant must be ordered as a tax advisor on request by the appropriate tax adviser. The local jurisdiction of the issuing tax advisory chamber depends on the intended professional establishment of the applicant. In the case of an intended professional establishment abroad, the tax advisory chamber is responsible for the appointment, which has exempt the applicant from the examination or the tax advisory chamber, in whose chamber district the applicant has been examined. (2) Before the Order has to check the tax advisory chamber to see if the applicant is personally suitable. The order shall be refused if the applicant

1.

does not live in an orderly economic situation;

2.

does not have the ability to hold public offices as a result of a criminal conviction;

3.

is, for health reasons, not only temporarily unable to exercise the profession of tax adviser properly;

4.

has acted in such a way as to justify the concern that he will not meet the professional duties as tax adviser.

(3) The order is also to fail,

1.

if a decision pursuant to section 39a (1) has been taken;

2.

as long as the applicant pursues an activity which is incompatible with the profession (Section 57 (4));

3.

as long as the provisional statement of cover is not available on the application for the conclusion of professional indemnity insurance or the proof of co-insurance in the case of an employer.

(4) Where it is necessary to take a decision on the grounds of failure of paragraph 2 (3), the competent tax adviser shall give the applicant in writing, within a reasonable period to be determined by it, the opinion of one of the to submit to certain doctors about his state of health. The opinion must be based on an assessment of the applicant and, if this is considered necessary by a doctor, also on a clinical observation of the applicant. The applicant shall bear the costs of the opinion. If the applicant fails to meet the order of the tax adviser within the prescribed period without sufficient reason, the application shall be deemed to be withdrawn. (5) The applicant shall be heard before the order has been made. If the order fails, a written communication is to be issued. (6) For the processing of the application for order, the applicant has to pay a fee of fifty euros to the relevant tax advisory chamber, unless by a Fees regulations in accordance with § 79 (2) are determined otherwise. Unofficial table of contents

§ 41 Professional Certificate

(1) The applicant shall be appointed by handing out a certificate as a tax consultant. (2) Before the certificate is issued, the applicant shall give the assurance before the competent tax adviser that he shall be responsible for the duties of a tax adviser will be conscientiously. Unofficial table of contents

Section 42 Tax authorised representative

The authorized representative is who is appointed in accordance with the provisions of this Act as such. The rules for placing an order as tax adviser shall apply in the same way as the taxable person when ordering. Unofficial table of contents

Section 43 Professional title

(1) The professional title is "Tax Consultant" or "Tax Representative". Women can choose the professional title of "Tax Adviser" or "Tax Plenipotentiary". The professional qualifications of the members of the professional are to be given the professional title. (2) The guidance of further professional designations is only permitted if they have been officially awarded. Other additions and the reference to a former official status are inadmissible in the professional transport sector. (3) Additions which indicate an academic degree or a state-conferred graduation are permitted. (4) The name "Tax Consultant", "Tax Authorised Representative" or "Steuerberatungsgesellschaft" may only lead to who is entitled to do so under this Act. It is inadmissible to use other designations to refer to a tax advisory activity. Sentence 2 shall not apply to lawyers, European lawyers and lawyers established in law. Unofficial table of contents

Section 44 Designation of the Agricultural Book Office

(1) Tax advisers, tax agents, lawyers and established European lawyers who have a special expertise in the field of assistance in tax matters for agricultural and forestry holdings in the sense of the In the case of an application, the German Evaluation Act can be granted the right to have the name "Landwirtschaftliche Buchstelle" ("Agricultural Book Office") as an addition to the professional title. The granting of the award shall be made by the Chamber of Tax Advisers, in the chamber of which the applicant has his or her professional establishment. (2) The special instrument referred to in the first sentence of paragraph 1 shall be the subject of an oral examination before a clerk. to be used in the tax advisory chamber. Persons who demonstrate their particular expertise through relevant training and who have provided tax advice for at least three years of accounting for agricultural and forestry holdings can, on request, be prepared by the oral examination. The competent tax adviser shall decide on the request for exemption in consultation with the competent national competent authority or the authority designated by it and, in so far as the applicant is a lawyer or a registered office In consultation with the Bar Association responsible for the professional establishment of the applicant. (2a) Partnership companies as defined in § 3 (2) are entitled to the name "Agricultural Book Office" as Add to the name if at least one partner is entitled to: (3) Tax advice companies are entitled to refer to the name "Agricultural Book Office" as an addition to the company or to the name if at least one of the following: (4) In the sense of § 4 No. 8, the term "Agricultural Book Office" shall be entitled to be named as an addition to the name of the association. (5) Bodies of public law (§ 4 no. 3) and personal associations as defined in § 4 No 7, which has a book office for agricultural and forestry holdings, may use the name "Agricultural Book Office" for that office if the head of the accounting office is entitled to use that name as an addition to the (6) The power to guide the name "Agricultural Book Office" shall be granted with the deletion, withdrawal or revocation of the order as a tax adviser or a tax representative or a tax representative. (7) The power to conduct the term "Agricultural Book Office" shall be entered in the professional register. (8) For the purpose of the Processing of the application for the award of the name "Landwirtschaftliche Buchstelle" is to be paid a fee of one hundred and fifty euros to the competent tax advisory chamber, unless otherwise provided by a fee order pursuant to § 79 para. 2 is determined. Unofficial table of contents

§ 45 Erasing of the order

(1) The appointment as tax advisor or authorized representative shall be replaced by

1.

Death,

2.

Renunciation of the competent tax adviser,

3.

legally binding exclusion from the profession,

4.

the final withdrawal of the examination decision or the decision on the exemption from the examination pursuant to section 39a (1).

The waiver referred to in point 2 shall be declared in writing or in writing to the Chamber of Tax Advisers responsible for the professional establishment of the tax adviser or authorised representative. A waiver declared in the professional court proceedings against the professional court shall be deemed to have been waived in relation to the competent tax adviser. (2) The order as a tax representative shall also be issued by the appointment as tax adviser. Unofficial table of contents

Section 46 Revocation and revocation of the order

(1) The order shall be withdrawn if the tax adviser or tax agent has obtained the order by fraudulently deception, threat or bribery or by information which is inaccurate or incomplete in relation to essential (2) The order shall be revoked if the tax adviser or the tax representative

1.

carry out a commercial activity or an activity as an employee who is not compatible with his profession (Section 57 (4));

2.

as a result of a criminal conviction, has lost the ability to hold public office;

3.

does not have the compulsory liability insurance against the liability risks arising from his professional activities;

4.

in the event of a loss of property, unless the interests of the contracting entities are not in jeopardy; an asset default is presumed if insolvency proceedings are opened on the assets of the tax adviser or by a tax representative; or the tax consultant or authorized representative is registered in the list to be held by the executing court (Section 26 (2) of the Insolvency Code; § 882b of the Civil Procedure Code);

5.

Its professional establishment is transferred to another country without the appointment of an authorised representative with domipotentiary domipotentiary residence. The name and address, as well as any change in the person or address of the service representative, shall be communicated without delay to the competent tax adviser. The tax adviser or tax representative shall remain a member of the tax adviser chamber which he has previously been a member of;

6.

does not maintain a professional establishment or

7.

is, for health reasons, not only temporarily incapable of properly exercising his profession.

(3) In proceedings for revocation of the order pursuant to paragraph 2 no. 7, § 40 para. 4 shall apply accordingly. If the opinion is not submitted within the time limit laid down by the competent tax adviser without sufficient reason, it shall be presumed that the tax adviser or the tax representative shall, for a reason referred to in paragraph 2, point 7, which shall be replaced by the It is not only temporarily incapable of properly exercising his profession. (4) The appointment as a tax consultant and as a tax representative is withdrawn or revoked by the tax advisory chamber. The local jurisdiction depends on the professional establishment, in the cases referred to in paragraph 2 (6), in accordance with the intended professional establishment in accordance with § 40 (1) sentence 2. Section 40 (1) sentence 3 shall apply accordingly. In the case of a professional establishment abroad, the local area of responsibility depends on the last professional establishment within the scope of this Act; if such a branch does not exist, the Chamber of Tax Adviser is responsible, in the district of which the Tax adviser or tax representative has been appointed. The person concerned must be heard before the withdrawal or the revocation. (5) (to be taken away) Unofficial table of contents

§ 47 Erasing of the power to guide the professional title

(1) With the deletion, the withdrawal or the revocation of the order, the power to lead the professional title "Tax Consultant" or "Tax Plenipotentiary" shall be issued. The name may also not be given with an addition indicating the former entitlement. (2) The competent tax adviser may be a tax adviser or a tax representative who is due to have a high age or physical suffering. The competent tax adviser may withdraw a licence issued by the competent tax adviser pursuant to paragraph 2 of this Article, and shall not grant the right to appoint a tax adviser or a tax representative upon request. or revocation, if circumstances become known or occur subsequently, which, in the case of a tax adviser or a tax agent, would have been extinguisher, the withdrawal or revocation of the order would have been withdrawn or could have led to the refusal of the authorization referred to in the first sentence of paragraph 2. The person concerned shall be heard before the withdrawal or revocation of the permit. Unofficial table of contents

§ 48 Reorder

(1) Former tax advisers and tax agents may be reappointed,

1.

if the order has been issued in accordance with § 45 (1) no. 2; if the order has been waived after the initiation of a professional court procedure (§ 114), the reappointment cannot take place before the expiry of eight years, unless a Exclusion from the profession was not to be expected;

2.

if, in the event of the cancellation of the order pursuant to section 45 (1) (3), the final exclusion from the profession has been lifted by means of the mercy or since the final exclusion has elapsed at least eight years;

3.

if the order is revoked in accordance with § 46 and the reasons which have been decisive for the revocation no longer exist.

(2) The provisions of § 40 shall apply mutas to the provisions of paragraph 3. (3) For the processing of the application for re-appointment, the applicant shall have a fee of one hundred and twenty-five euros to the competent authority. To the extent that it is not determined by a fee regulation in accordance with Section 79 (2) of this Regulation, a tax advisory chamber shall be paid.

Third Subsection
Tax Consultative Society

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Section 49 Legal form of the company, recognition tax adviser, social contract

(1) Stock companies, limited liability companies, limited liability companies, open trading companies, limited partnerships and partnership companies may be deemed to be limited to (2) Open trading companies and limited partnerships can be recognised as tax consulting companies if they are listed as commercial companies in the commercial register as a result of their fiduciary activities. (3) For the decision on the application to Recognition as a tax consulting company is the tax advisory chamber, in whose chamber the company has its registered office. The application for recognition as a tax consulting company shall be accompanied by a copy or a publicly certified copy of the social contract or the articles of association. (4) Any amendment to the social contract or the articles of association or the statutes or the statutes. The competent tax adviser shall be notified within one month of the competent tax adviser or person of the persons entitled to represent the representative. The change display shall be accompanied by a certified copy of the respective document. The presentation of a simple copy of the document in question shall be sufficient if the change is entered in the commercial register or partnership register and a certified copy or an official printout of the registration at the tax adviser's chamber to be submitted. If the change is entered in the commercial register or partnership register, a certified copy or an official printout of the registration shall be issued. If the Chamber of Tax Advisers already has a publicly certified copy of the respective certificate, it shall be sufficient if, after the entry of the change in the commercial register or the partnership register, a simple printout of the registration or a copy of the document shall be made available. of the expression at the tax advisory chamber. Unofficial table of contents

Section 50 Conditions for recognition

(1) The prerequisite for the recognition is that the members of the Management Board, the Managing Directors or the personally liable partners are tax advisors. At least one tax adviser, who is a member of the board, managing director or personally liable partner, must have his or her professional establishment at the company's registered office or in the vicinity of the company's local area. Personally liable partner may also be a tax consulting company, which meets the requirements of § 50a. (2) In addition to tax advisors, lawyers, established European lawyers, accountants, sworn in, may also be sworn in. The responsible tax adviser may authorise the most qualified persons to be appointed to the Board of Directors, managing directors or personally liable members of tax consulting companies. (3) of a training other than in any of those referred to in Article 36 In addition to tax advisors, professional bodies will become board members, managing directors or personally liable partners of tax consulting companies. The approval may only be denied if the special technical customer is missing or the personal reliability is not available. (4) The number of board members, managing directors and personally liable members of the board of directors referred to in paragraphs 2 and 3 Shareholders may not exceed the number of tax advisors on the Board of Directors, among the managing directors or among the shareholders personally liable. (5) In the case of stock companies or limited partnerships on shares, the shares must be named on behalf of the shareholders. noisy. The transfer must be subject to the consent of the company. The same shall apply to the transfer of business shares in a limited liability company. (6) The recognition may not be granted unless the provisional statement of cover has been submitted to the application for the conclusion of a Professional indemnity insurance is available. Unofficial table of contents

§ 50a Capital commitment

(1) The prerequisite for recognition shall be that:

1.

the members are solely tax advisors, lawyers, European lawyers established, auditors, sworn accountants, tax agents, persons working in the company, their duties as members of the board of directors, the managing director or personally liable partner has been approved in accordance with section 50 (3), or tax consulting companies which meet the requirements of this paragraph are;

2.

shares in the Tax Consultative Company are not held for the account of a third party;

3.

in the case of limited liability companies, the shares belong to persons within the meaning of point 1

4.

in the case of limited liability companies, the deposits registered in the commercial register have been taken over by persons within the meaning of point 1;

5.

Tax advisers, lawyers, European lawyers, auditors, sworn accountants, tax agents or tax consulting firms which fulfil the conditions laid down in this paragraph, together the majority the voting rights of the shareholders, the commercial shareholders, the shareholders of a limited liability company or a limited number of a limited number of a limited number of a limited number of shares, and

6.

it is determined in the social contract that only persons who are tax advisers, lawyers, registered European lawyers, accountants, sworn accountants or auditors may be authorized to exercise the rights of a shareholder. Tax agents are.

(2) If persons referred to in paragraph 1 (1) have joined a company of civil law whose purpose is solely to hold shares in a tax consulting company, they shall be held responsible for the shares in the Tax consulting company in proportion to its participation in the company's civil law. Foundations and registered associations shall be considered to be members of the profession within the meaning of paragraph 1 (1) if they are solely responsible for the provision of pensions in the tax consulting company of persons and their surviving dependabers, and who are legally responsible for the provision of pensions. Representation of appointed organs of the regulation in § 50 para. 4. Unofficial table of contents

Section 51 Fees for recognition

(1) For the processing of the application for recognition as a tax consulting company, the company has to pay a fee of five hundred euros to the relevant tax adviser chamber, insofar as not by means of a fee order pursuant to § 79 para. 2 somewhat (2) For the processing of an application for a derogation pursuant to § 50 (3), the company shall pay a fee of one hundred and fifty euros to the competent tax adviser chamber, unless by means of a fee order according to § § 50 (3) of the German law. 79 (2) something else is determined. (3) Unofficial table of contents

§ 52 Certificate

The tax advisory board is responsible for the recognition as a tax consulting company. Unofficial table of contents

Section 53 designation "Tax Consultative Society"

The company is obliged to include the name "Steuerberatungsgesellschaft" in the company or its name. For a partnership company, the obligation pursuant to § 2 para. 1 of the Partnership Company Law of 25 July 1994 (BGBl. 1744), in addition to the names of all occupations represented in the partnership. Unofficial table of contents

Section 54 Erasing of recognition

(1) The recognition shall be issued by:

1.

the dissolution of society,

2.

Renunciation of recognition.

(2) The waiver shall be declared in writing to the competent tax adviser. (3) The competent tax adviser can, if the persons appointed to the legal representation do not guarantee that the handling of the (4) § 70 (1) to (4) shall apply mutagentily to the settlement of the settlement of the matter in question. Unofficial table of contents

Section 55 Revocation and revocation of recognition

(1) The competent tax adviser has to withdraw recognition if, after recognition, it appears that it should have been refused. (2) The competent tax adviser has to withdraw the recognition if:

1.

the company does not have the liability insurance prescribed in accordance with this law, or

2.

Other conditions for the recognition of the company are subsequently continued,

unless, within a reasonable period of time to be determined by the competent tax adviser, the company will bring about the state in which the law is in force. In the event of a continuation of the conditions set out in § 50a, the time limit shall be at least five years because of an inheritance. (2a) The recognition shall also be revoked if the company has fallen into an infestation with the property, unless it does so by the The interests of the contracting entities are not at risk; the loss of property shall be presumed if the company is registered in the list of debtors to be held by the executing court (Section 26 (2) of the Insolvency Code, Section 882b of the Code of Civil Procedure) (3) The tax consulting company shall be heard before the withdrawal or revocation. (4) If the withdrawal or revocation takes place, because the company has no management board, no managing director or no personally liable partner, the decision may be announced to each shareholder. (5) § 54 (3) and section 70 (1) up to 4 shall apply accordingly.

Third Section
Rights and obligations

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Section 56 Further professional associations

(1) Tax advisers and tax agents may consult with other tax advisers and tax agents, accountants, sworn accountants, members of a Chamber of Lawyers and the Patent AttorneyChamber To combine professional activities within the framework of their own professional powers. With lawyers who are at the same time notaries, this connection may only be dealt with in relation to the professional exercise of the profession. In addition, the liaison with lawyers, who are also notaries, is governed by the provisions and requirements of the notarial professional law. (2) Tax advisers and tax agents shall be allowed to consult with other tax advisers and Tax agents, accountants, sworn accountants, members of a Chamber of Lawyers and the Patent Attorney's Chamber, the associations referred to in § 3 (2) and (3), wage tax associations, associations within the meaning of § 4 No. 8 and Companies and associations of persons within the meaning of Section 155 (1) constitute an office community. (3) A concentration within the meaning of paragraphs 1 and 2 with foreign professionals who have their professional establishment abroad is permissible if they are abroad in accordance with Section 3 (1) (1) and (2) of the Regulation. (4) The establishment of the companies referred to in paragraphs 1 and 3 of this Article shall apply to the professions mentioned in the training and the powers of a comparable profession. and changes in company relations shall be subject to the conditions laid down in the competent tax adviser. At the request of the Chamber of Tax Advisers, the necessary information must be provided and the contracts for the joint professional exercise and their amendments shall be submitted. (5) Tax advisers and tax agents shall be entitled to one or more individual cases or to Duration of professional cooperation, which is not based on the acceptance of Community contracts, with members of the liberal professions within the meaning of Section 1 (2) of the Partnership Company Law and of those established Enter professional training communities (cooperation). They are obliged to ensure that their professional duties are complied with during the cooperation. If this is not guaranteed, the cooperation must be terminated immediately. Unofficial table of contents

Section 57 General professional duties

(1) Tax advisers and tax agents shall have their profession independent, self-responsible, conscientious, concealed and subject to the renunciation of professional advertising. (2) Tax advisers and tax agents shall have each activity , which is not compatible with their profession or with the reputation of the profession. They are also to be found to be worthy outside the professional activity of trust and respect which requires their profession. (2a) Tax advisers and tax agents are obliged to continue. (3) With the profession of a tax adviser or of an authorised representative shall, in particular, be compatible with

1.

the activity as an auditor, lawyer, European lawyer established or sworn-in accountant;

2.

A freelance activity which relates to the perception of foreign interests, including advice;

3.

an economic advisory, appraisal or fiduciary activity, as well as the issuing of certificates of compliance with tax regulations in balance sheets and income statements;

4.

the activities of a teacher at universities and scientific institutes; this does not apply to teachers at universities of applied sciences with training courses for the public sector;

5.

a free writing activity as well as a free lecture and teaching activity;

6.

the organisation of teaching and lecture events in preparation for the tax assessment as well as the audit as auditor and sworn accountant and for the training of the members of the tax counsellors ' chambers and their staff.

(4) As activities which are not compatible with the profession of tax adviser and the tax representative, the following shall apply in particular:

1.

a commercial activity; the competent tax adviser may, in so far as the activity does not require an infringement of professional duties, allow derogations from this prohibition;

2.

an activity as an employee, with the exception of the cases referred to in paragraph 3, point 4, and § § 58 and 59. An activity as an employee of the financial administration is always incompatible with the profession of tax adviser or tax agent.

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§ 57a Advertising

Advertising is only permitted insofar as it is informed about the professional activity in terms of form and content factually and is not directed to the issue of an order in individual cases. Unofficial table of contents

Section 58 Activity as an employee

Tax advisers and tax agents may exercise their profession as employees of a person or association within the meaning of § 3 (1) to (3). They may also take action

1.

as directors or employees of cooperative audit associations, cooperative trustees or superlocal bodies and institutions of public law,

2.

as the head of accounts or of counselling centres for wage-tax authorities,

3.

as employees of accountants or of advice centres of wage-tax authorities, where the accountant, the respective office of the accountant or the advisory office is headed by a tax adviser or a tax representative,

4.

as employees of cooperatives or other persons ' associations,

a)

whose members are exclusively persons and companies within the meaning of Section 3; and

b)

the sole purpose of which is to operate facilities to assist members in the exercise of their profession,

5.

as employees of the professional chambers of the professions referred to in Article 56 (1),

5a.

as employees, if they carry out activities within the meaning of § 33 within the framework of the employment relationship. This does not apply if this impairs the duty of independent and self-responsible professional practice. The tax adviser or authorised representative may not, in his capacity as a contracting authority to which he has to make available his working time and power on the basis of a permanent service or similar employment relationship, be: Tax adviser or tax representative. In case of a mandate, the tax adviser or authorized representative has to draw the client's attention to his or her employee's invalidity. Section 57 (4), no. 2, sentence 2 shall remain unaffected,

6.

as employees of foreign professionals who have their professional establishment abroad, if they are comparable to those referred to in § 56 (4) and the conditions for exercising the profession are subject to the requirements of this law in the ; for employees of associations with registered offices abroad, this applies only in so far as they are associations, the members of the Management Board, managing directors, personally liable partners, members or other shareholders majority of persons who, abroad, have one of the professions referred to in Article 3 (1) of training and powers of a comparable profession, and in which the conditions for the exercise of the profession essentially correspond to the requirements of this law,

7.

as managing director or employee of a European economic interest group, if all managing directors and all members are members of European tax advisors, accountants or legal advisors.

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§ 59 Tax adviser or tax representative in the public service or in office

If a tax adviser or a tax representative has received a public service relationship as an election official at the time or a public-law relationship, he shall not be allowed to pursue his profession as a tax adviser or a tax representative unless he performs the task entrusted to him on a voluntary basis. The competent tax adviser may, on his application, appoint a representative or allow him to exercise his/her profession if the general professional duties are not complied with by the competent tax adviser or the tax representative. is at risk. Unofficial table of contents

Section 60 Own responsibility

(1) Own-responsibility activities pursuant to Section 57 (1) shall only be carried out by

1.

Self-employed tax advisers or tax agents,

2.

representatives of a tax adviser, a tax representative or a tax consulting firm,

3.

Employees who provide assistance in tax matters according to § 58 with the right of drawing.

(2) A self-responsible activity in the cases referred to in paragraph 1 (2) and (3) shall not exercise who shall be entitled to act as a signatory or as an employee of instructions by which the freedom to act in accordance with the law shall be exercised (§ 57) is taken. Unofficial table of contents

Section 61 Former members of the financial administration

Former officials and employees of the financial administration may not, for a period of three years after leaving the public service, work for the contracting entities with their tax matters within the last three years. years prior to leaving the country. Unofficial table of contents

§ 62 Obligation of confidentiality of the salaries

Tax advisers and tax agents have to oblige their agents, who are not themselves tax advisors or tax agents, to secrecy. Unofficial table of contents

Section 63 Notification of rejection of an order

Tax advisers and tax agents who are employed in their profession and who do not wish to accept the contract shall declare their rejection without delay. You have to replace the damage that arises from a culpable delay of this declaration. Unofficial table of contents

Section 64 Fees

(1) Tax advisers and tax agents are bound by a fee order issued by the Federal Ministry of Finance by means of a legal regulation with the consent of the Bundesrat. The Federal Ministry of Finance has previously heard the Federal Tax Consultative Chamber. The amount of the fees shall not exceed the limits of the measured value and shall be subject to the following conditions:

1.

time spent

2.

Value of the object and

3.

Task Type

(2) The assignment of fee claims or the transfer of their confiscation to persons and associations within the meaning of § 3 No. 1 to 3 and of the professional training communities formed by them (§ 56) is also without the consent of the client allowed. In addition, assignment or transfer is only permitted if an explicit written consent of the client is available or the claim has been legally established. Prior to consent, the client shall be informed of the duty of the tax adviser or authorized representative to inform the new creditor or the confiscal authority. The new creditor or confiscal authority shall be obliged to secrecy in the same way as the tax adviser or tax representative appointed. Unofficial table of contents

Section 65 obligation to take over a process representation

In proceedings before the courts of the financial tribunal, tax advisers shall take over the representation of a person concerned if it is attached to the court for the purpose of exercising the rights on a provisional basis for the time being, pursuant to Section 142 of the Financial Court Rules . The tax adviser may request that the apportionist be repealed if there are important reasons for this. Unofficial table of contents

Section 65a of the obligation to take over the advisory assistance

Tax advisers and tax agents are obliged to take on the advisory assistance provided for in the advisory assistance act. You can refuse the advice on a case-by-case basis for important reasons. Unofficial table of contents

Section 66 Handfiles

(1) The tax adviser or authorized representative shall keep the files for the period of ten years after the end of the order. This obligation shall be issued with the handover of the acts to the adjudicating entity, but no later than six months after the contracting authority has received the request of the tax adviser or authorized representative to receive the files in receipt of (2) The tax adviser or authorised representative may refuse his/her contracting authority to issue the hand-held files until he has been satisfied for his fees and levies. This shall not apply in so far as the pre-abstention of the acts and the individual documents is not appropriate in the circumstances. (3) For the purposes of this provision, acts of a file are only the documents which the tax adviser or the tax representative has made on the occasion of he or she has received his professional activity from the contracting authority or for him, but not the exchange of letters between the tax adviser or authorized representative and his contracting authority, the documents which he has already written in the original or transcript of the document , as well as the working papers produced for internal purposes. (4) Paragraphs 1 to 3 shall apply mutagenly to the extent to which the tax adviser or authorised representative serves the purpose of carrying out electronic data processing manual files. The regulations on the obligation to retain business documents in other laws remain unaffected. Unofficial table of contents

§ 67 Professional indemnity insurance

(1) Self-employed tax advisers, tax agents and partnership companies, including those with limited professional liability in accordance with Section 8 (4) of the Partnership Company Law, must comply with the obligations arising out of their professional activities. (2) Partnership companies with limited professional liability comply with the requirements of § 8 (4) sentence 1 of the partnership company law if they have a professional indemnity insurance , whose minimum insurance sum is one million euros . The insurer's services for all damage caused within an insurance year may be limited to the amount of the minimum insurance sum, multiplied by the number of partners. However, the maximum annual output for all damages caused in one year of insurance must be at least four million euros. (3) The tax advisory chamber is the responsible body within the meaning of § 117 (2) of the Insurance Contract Law. (4) The Tax adviser gives third parties the right to claim damages upon request for information on the name, address and insurance number of the professional indemnity insurance of the tax adviser, the tax representative, who is responsible for the Tax Consultative Society or the Partnership Company, where: the tax adviser, the tax representative, the tax consulting company or the partnership company has no overriding interest in the non-disclosure of the information. Unofficial table of contents

§ 67a Contractual limitation of replacement claims

(1) The claim of the client from the contractual relationship existing between him and the tax adviser or tax agent for the replacement of a negligently caused damage can be restricted:

1.

by written agreement in individual cases up to the amount of the minimum insurance sum;

2.

by pre-formulated contractual terms and conditions to the four-fold amount of the minimum insurance sum if there is insurance cover in this respect.

In the case of professional training companies, the first sentence shall apply. (2) The personal liability for damages may be limited by pre-formulated terms and conditions to the members of a law firm, who are responsible for the mandate within the framework of their own professional activities. Powers and names are defined. The declaration of consent for such a restriction shall not contain any other declarations and must be signed by the contracting authority. Unofficial table of contents

§ 68 (omitted)

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Section 69 Order of a general representative

(1) Tax advisers and tax agents shall appoint a general representative if they are prevented from exercising their profession for more than one month; the order shall be notified immediately to the competent tax adviser. At the request of the tax adviser or authorized representative, the tax advisory chamber shall appoint the representative. The representative must be a tax adviser or a tax representative (§ § 40, 42). (2) The representative shall, within the limits of his or her own powers, have the legal powers of the tax adviser or authorized representative to whom he represents. The representative shall act on his or her own responsibility, but in the interest, for the account and at the expense of the representative. § § 666, 667 and 670 of the Civil Code shall apply mutatis. (3) The competent tax adviser may appoint the representative of its own motion if the tax adviser or authorized representative has not made it, a measure under paragraph 1 sentence 1 or the appointment of a representative pursuant to the second sentence of paragraph 1. However, the representative shall not be appointed until the tax adviser or authorised representative has previously been requested to appoint the representative himself or to submit an application pursuant to the second sentence of paragraph 1, and the time limit set for that purpose shall be: has passed fruitlessly. The tax adviser or tax representative appointed by the Office as a representative may refuse the representation for only one important reason. The competent tax adviser's chamber decides on the admissibility of the rejection. (4) The representative ordered by the office of office is entitled to enter the practice rooms and the items belonging to the practice, including the tax adviser or To take possession of, demand and dispose of authorized agents for the custody of the property under the control of the person. He is not bound by the representatives of the representative. The representative may not interfere with the activity of the representative. He has to pay the representative appointed by the Office of the Office an appropriate remuneration for which security is to be provided, if the circumstances so require. If the parties are unable to agree on the amount of the remuneration or of the security or if the security due is not provided, the tax adviser shall, at the request of the representative or of the representative, determine the remuneration. The representative shall be entitled to withdraw advance payments to the agreed or fixed remuneration. The tax adviser is liable for the fixed remuneration, such as a guarantor. (5) The representative shall be appointed for a specified period of time, but at the latest for a period of two years. In the cases of § 59, the representative shall be appointed for the duration of the service or the term of office. The order may be revoked at any time. (6) The representative appointed by the Office for the duration of two years after the order has expired may not act for the contracting entities which he/she is representative of the representative of the representative of the representative of the representative of the representative of the representative of the representative of the representative of the representative (7) If a tax adviser or an authorised representative for which a representative is appointed has died, legal acts which the representative has made in the professional register prior to the registration of the cancellation of the deceased professional. , it has not been ineffective because the professional staff at the time of the appointment of the The representative or at the time of the act of taking the act has not lived. The same shall apply to legal acts which have been made to the representative before the entry into the professional register of the erasure of the deceased professional. Unofficial table of contents

§ 70 Order of a practical abwinder

(1) If a tax adviser or tax representative has died, the competent tax adviser may order another tax adviser or a tax representative to the unwinding of the practice. An unwinder may also be appointed for the practice of an earlier tax adviser or authorized representative whose order has been obtained, withdrawn or revoked. (2) The unwinder is usually no longer than for the duration of the contract. of one year. At the request of the winder, the order shall be extended for a maximum of one year, if it proves that the pending issues have not yet been brought to an end. (3) It is the responsibility of the winder to have the suspended matters unwinding. He will continue the ongoing work orders; within the first six months, he will also be entitled to accept new orders. It shall have the same powers as the deceased or former tax adviser or tax agent. The settlement shall be deemed to be authorized by the party for the pending matters, provided that the party has not provided for the exercise of its rights in any other way. (4) The tax adviser or tax representative, who is responsible for the settlement of his or her own motion, shall has been ordered, the settlement can only be rejected for one important reason. The competent tax adviser will decide on the admissibility of the rejection. (5) § 69 (2) and (4) shall apply accordingly. (6) The unwinder shall be entitled, but shall not be obligated, except in the context of a cost-fixing procedure, to claim fee claims , in the case of the deceased tax adviser or tax representative, however, only for the account of the heirs. (7) The Order may be revoked. (8) § 69 (6) shall apply accordingly, unless it is a written consent of the heirs or of the former tax adviser or authorised representative is available. Unofficial table of contents

Section 71 Order of a Praxistreuhänder

(1) If the practice of a deceased tax adviser or agent is to be transferred to a particular person who, at the time of death of the deceased professional, has not yet been authorized to provide assistance in tax matters, he/she may: at the request of the heirs, order the competent tax adviser for a period of up to three years to appoint a tax adviser or a tax representative to the trustee. In exceptional cases, the period may be extended for a further year. (2) The trustee shall, however, take his office under his own responsibility for the account and at the expense of the heirs of the deceased tax adviser or tax representative. (3) The order may be revoked at any time. (4) Paragraph 1 shall apply in accordance with the practice of a former tax adviser or tax agent whose order is due not only to temporary (5) § 69 (6) applies accordingly. (5) § 69 (6) applies accordingly. Unofficial table of contents

§ 72 Tax Consultative Companies

(1) § § 34, 56 (2), § § 57, 57a, 62 to 64 and 66 to 71 apply analogously to tax consulting companies as well as to management board members, managing directors and personally liable partners of a tax consulting company that does not (2) The shareholders and the members of the supervisory bodies of the companies provided for by the Act, the Articles of Association or the Social Contract shall be bound to secrecy.

Fourth Section
Organisation of the profession

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Section 73 Tax Consultative Chamber

(1) The tax advisors and tax agents who have their professional establishment in a Oberfinanzbezirk or by the provincial government have their professional establishment, form an apprecture. This is called the "Steuerberaterkammer" (tax consulting chamber). (2) The tax advisory chamber is located in the Chamber District. It is a body of public law. (3) In the event of the dissolution or the combination of Oberfinanzdirektion, the previously formed chambers remain. The former division of a dissolved Oberfinanzdirektion shall be considered as a chamber district unless the Land Government decides otherwise. Unofficial table of contents

Section 74 Membership

(1) In addition to tax advisers and tax advisers, members of the Tax Adviser Chamber shall be the tax consultancy firms which have their head office in the Chamber District. Tax advisers and tax agents who have not established a professional establishment within the scope of this Act are members of the tax advisory chamber in whose district they have been appointed. Section 46 (2) no. 6 shall remain unaffected. (2) In addition, members of the Tax Adviser Chamber shall be the members of the Management Board, Managing Director or personally liable partners of a Board of Directors, unless they are tax advisers or tax agents. Tax consulting company, which has its head office in the Chamber District. Unofficial table of contents

Section 75 Joint tax advisory chamber

(1) The chambers of tax advisers may form a joint tax advisory chamber for the area of one or more chamber districts or several countries, by means of a matching decision of the chambers concerned. The individual tax advisory chambers formed for the chamber district are thus dissolved. (2) A merger for several countries is only permissible if an agreement is reached between the participating countries. Unofficial table of contents

Section 76 Tasks of the Tax Consultative Chamber

(1) The tax advisory chamber has the task of safeguarding the professional interests of the members as a whole and of monitoring the performance of the professional duties. (2) The tax advisory chamber is responsible in particular for:

1.

advising and lecturing the members of the tax advisory chambers in matters of professional duties (§ 57);

2.

on request, to mediate disputes among the members of the Chamber;

3.

on request, to mediate disputes between members of the board and their contracting entities;

4.

To monitor compliance with the obligations of the members (§ 57) and to handle the right of the complaint (§ 81);

5.

to submit the list of proposals of the honorary advisers to the professional courts of the Land Justice Administrations (§ 99 para. 3);

6.

to create welfare facilities for tax advisers and tax agents and their survivors;

7.

To provide an expert opinion requesting a court, a state financial authority or any other administrative authority in the country;

8.

to carry out the tasks assigned by law in the field of vocational training;

9.

to propose to the professional members of the examination boards for the tax advisory professions;

10.

the performance of the tasks assigned to the tax advisers of the second and sixth sections of the second part of this Act.

(3) The tax advisory chamber may delegate the tasks referred to in paragraph 2 (1) to (3) to individual members of the Board of Management; further tasks may be entrusted to departments within the meaning of Section 77a. In the case referred to in paragraph 2 (4) second alternative, the person concerned may require a decision by the board of management. (4) In agreement with the tax adviser, who, in accordance with the provisions of this law, for the performance of the person referred to in paragraph 2 (2) , a different tax adviser can take over these tasks. This agreement shall be included in the statutes of the chambers of tax advisors involved. (5) The tax adviser chamber shall also have the task of carrying out the professional register. (6) The tax adviser chamber shall have the right to provide training for the vocational training of the tax adviser. (7) Countries may, by law, transfer the tasks of a single body within the meaning of the Administrative Procedure Act to the tax advisory chambers alone or together with other bodies. The law regulates the supervision and may provide that the tax advisers ' chambers also act for applicants who do not wish to act as tax advisors. (8) The tax advisory chamber is in the sense of Section 36 (1) (1) of the Act on Administrative authorities for administrative offences in accordance with § 6 of the Services Information Obligations-Regulation, which are committed by its members. (9) The fines arising from the punishable offence referred to in paragraph 8 shall flow into the cash register of the managing authority, which has issued the fine. (10) By way of derogation from Section 105 (2) of the Code of Administrative Offences, the competent cash register shall bear the necessary deposits. It is also liable for replacement within the meaning of § 110 (4) of the Code of Administrative Offences. (11) The tax advisory chamber has the task, in the cases of § 160 (1), of claims under the provisions of the law against unfair competition if there is evidence that the unauthorised provision of assistance is continued in tax matters. Unofficial table of contents

§ 77 Board of Management

The Management Board of the Tax Adviser Chamber is elected by the members. The member of the Board of Management can only be elected who is a personal member of the Board. Unofficial table of contents

Section 77a Departments of the Executive Board

(1) The Management Board may form several departments if the Articles of Association of the Tax Consultative Chamber permit it. (2) Each department must consist of at least three members of the board of directors. The members of the department select from their ranks a department chairman, a department secretary and their deputids. (3) The board sets the number of departments and their members, transfers the departments to the business and determines the members of the individual departments. Each member of the board may belong to several departments. (4) The Executive Board may authorize the departments to hold their meeting outside the head office of the tax advisory chamber. (5) The departments shall have within their competence the Rights and duties of the Executive Board. (6) Instead of the department, the Board of Management decides if it considers it appropriate or if the department or its chairman requests it. Unofficial table of contents

§ 78 Statute

Each tax advisory chamber is set up by its own statutes. The statutes shall require the approval of the supervisory authority. Unofficial table of contents

Section 79 Contributions and fees

(1) The members shall be obliged to make contributions in accordance with a contribution order. The contribution order shall be subject to approval by the supervisory authority. The amount of the contributions is determined by the General Assembly. For the limitation of the entitlement of the tax adviser to the payment of contributions, the rules applicable to the fees shall apply accordingly. (2) The tax advisory chamber may be used for the use of special facilities or services. activities or for acts of office after the second and sixth sections of the second part of this Act shall charge fees in accordance with a fee schedule. The fees regulations shall be subject to the approval of the supervisory authority. The fees shall be charged with the use of the special institution or activity, in the case of acts of office which require an application, with the entrance to the Chamber of Tax Advisers, in the case of other acts with the cessation of the act of office. The second section of the Administrative Costing Act, which is in force until 14 August 2013, is to be applied accordingly. In addition, the respective administrative fee law of the country applies. (3) (omitted) Unofficial table of contents

§ 80 obligation to appear before the tax advisory chamber

(1) In matters of supervisory and appeal cases, members of the tax advisory chamber shall provide information to the Management Board or to the body designated by the Statute of the competent tax advisory chamber or a representative of the board of directors or of the institution, and on request to submit their files or to appear before the competent tax advisory chamber. This shall not apply if and to the extent that the tax adviser or authorized representative thereby violates his obligation to secrecy or, by truthful answer or presentation of his or her hand-held files, would be liable to the risk of being liable for a breach of the law. the offence of being persecuted or being subject to an infringement of a professional nature and is based on this. The tax adviser or tax representative shall be informed of the right to refuse to provide information. (2) If tax advice companies which have their registered office in the Chamber District are not or no longer by personal members of the In the case of tax advisers, paragraph 1 shall also apply to their legal representatives who are not personal members. Unofficial table of contents

§ 80a Forced money in the event of a breach of co-action obligations

(1) In order to hold a tax adviser or a tax representative for the performance of his duties in accordance with § 80, the competent tax adviser can set a penalty payment against him, including several times. The individual penalty payment may not exceed one thousand euros. (2) The periodic penalty payment must be threatened in writing beforehand. The threat and the fixing of the periodic penalty shall be delivered to the tax adviser or the tax representative. (3) The decision of the Oberlandesgericht (Upper Regional Court) is requested. The Oberlandesgericht (Oberlandesgericht) is responsible in the district of which the tax advisory chamber is located. The application must be submitted in writing to the competent tax adviser. If the competent tax adviser considers the request to be justified, it shall remedy it; otherwise, the request shall be submitted immediately to the Oberlandesgericht. The provisions of the Code of Criminal Procedure relating to the appeal shall apply mutatily. The competent tax advisory chamber (§ 308 (1) of the Code of Criminal Procedure) is responsible for the declaration of the general declaration of conscience. The public prosecutor's office is not involved in the proceedings. The decision of the Oberlandesgericht (Oberlandesgericht) cannot be challenged. (4) The penalty payment is to be paid by the competent tax advisory chamber. On the basis of a certified copy of the letter of formal notice issued by it and provided with the certificate of enforceability, it shall be attached in accordance with the rules applicable to the enforcement of judgments in civil matters Legal disputes shall apply. Unofficial table of contents

Section 81 Rülive of the Executive Board

(1) The Board of Management may exercise the conduct of a member of the Chamber of Tax Advisers which has infringed the obligations of the Member of the Tax Adviser, if the guilt of the Member is low and an application for the initiation of a professional judicial procedure is not is required. § 89 (2) and (3), § § 92 and 109 (2) shall apply. (2) The Executive Board shall no longer be entitled to issue a complaint if the professional court proceedings are initiated against the member of the tax advisory chamber or if more than the duty violation has been than three years have passed. A complaint may not be granted, while the proceedings are pending at the request of the tax adviser or authorized representative pursuant to § 116. (3) Before the complaint is granted, the member must be heard. (4) The communication of the Executive Board, by which the member of the The behaviour of the Member is to be justified. He shall be appointed to the Member. A copy of the certificate shall be communicated to the Public Prosecutor's Office at the Oberlandesgericht (Oberlandesgericht) responsible for the seat of the tax advisory chamber, in which the Senate is responsible for tax advisers and tax agents (§ 96). (5) Against the decision the Member may lodge an objection to the Management Board within one month of the notification. The Board of Management shall decide on the objection; paragraph 4 shall apply accordingly. Unofficial table of contents

Section 82 Application for a professional court decision

(1) If the opposition to the right of appeal is rejected by the Board of Directors of the Tax Adviser Chamber, the member of the Tax Adviser Chamber may, within one month after the notification, the decision of the Regional Court (Chamber of Tax Consultants- and tax authorisers). The District Court is responsible for the district court in whose district the Chamber of Tax Advisers, whose executive board has granted the complaint, has its seat. (2) The application must be submitted in writing to the district court. The procedure shall apply to the provisions of the Code of Criminal Procedure relating to the appeal. The statement of the general public (§ 308 (1) of the Code of Criminal Procedure) shall be issued by the Management Board of the Tax Consultative Chamber. The public prosecutor's office is not involved in the proceedings. Oral proceedings shall be held if requested by the Member of the Chamber of Tax Advisers or if the District Court deems it necessary. Of the time and place of the oral proceedings, the Board of Directors of the Tax Adviser Chamber, the member of the Tax Consultative Chamber and its defense counsel shall be notified. The type and extent of the taking of evidence shall be determined by the District Court. However, in order to investigate the truth, it has to extend the taking of evidence from its own account to all the facts and evidence which are relevant to the decision. (3) The notice of reprimand cannot therefore be annulled because the board of directors of the The tax adviser has wrongly assumed that the guilt of the member of the tax advisory chamber is low and that the application for the initiation of the professional court procedure is not required. If the conditions under which § 92 of a professional court order is to be dissected or under § 109 para. 2 a professional procedure must not be initiated or continued, enter only after the board has granted the complaint , the District Court shall raise the notice of appeal. The decision shall be accompanied by reasons. He cannot be challenged. (4) The District Court, in which an application for a professional court decision is filed, shall immediately inform the Public Prosecutor's Office of the Oberlandesgericht a copy of the application. The Public Prosecutor's Office shall also be notified of a copy of the decision taken on the application. (5) The Public Prosecutor's Office is responsible for the same conduct which the Management Board of the Chamber of Public Prosecutors has called for. professional court proceedings against the member of the tax advisory chamber before the decision on the application for a professional court decision has been taken against the letter of complaint, the procedure shall be passed on the application until the final date of the decision Conclusion of the professional judicial procedure suspended. In the cases of section 91 (2), the district court shall determine after the end of the suspension that the complaint is not effective. Unofficial table of contents

§ 83 obligation of board members to secrecy

(1) The members of the Board of Management shall, even after leaving the Board of Management, have the affairs to be known to them in their duties on the Board of Directors of members of the Tax Advisers Chamber, Applicants and other persons, To keep secrecy against everyone. The same shall apply to members who are required to work on the board of directors or in the institutions designated by the statutes, and for employees of the tax counsel. (2) In proceedings before the courts or authorities, the members referred to in paragraph 1 shall apply: (c) persons designated for the purposes of their activities on the Management Board or in the institutions designated by the Statute for members of the Tax Advisers ' Chamber, candidates and other persons shall not be required to declare or Provide information if there is a requirement to provide information or information and if the obligation to provide information is Secrecy pursuant to paragraph 3 has been released. Other secrecy obligations and denial rights shall remain unaffected. (3) The approval shall be granted by the Management Board of the Tax Adviser Chamber in accordance with its obligation to exercise its discretion. The authorisation shall only be denied if, in the light of the position or the duties of the tax adviser or the legitimate interests of the persons on which the facts have become known, it is inimitable to demand it. Section 28 (2) of the Act on the Federal Constitutional Court remains unaffected. Unofficial table of contents

§ 84 Working Community

(1) Several Chambers of Tax Advisers may merge into a non-legal working group if the statutes of the Chambers provide for this. However, the working group may not be given supervisory powers or other tasks for which the jurisdiction of the individual tax advisers is legally justified. (2) The persons referred to in § 83 do not violate their Obligation to secrecy if they inform the working group of matters which belong to the task area of the working group. Section 83 (1) shall apply mutatily to the persons who work for the working community. Unofficial table of contents

§ 85 Federal Tax Consultative Chamber

(1) The tax advisory chambers form a federal chamber. This is called the "Bundessteuerberaterkammer" (Federal Tax Adviser Chamber). (2) The Federal Tax Consultative Chamber is a body of public law. Its seat is determined by its statutes. (3) The Board of Directors of the Federal Tax Adviser Chamber is elected by the tax advisory chambers. In addition, the Federal Tax Consultative Chamber is set up by its own statutes. The statutes require the approval of the supervisory authority. (4) The provision of § 83 is to be applied in a reasonable way. Unofficial table of contents

Section 86 Tasks of the Federal Tax Consultative Chamber

(1) The Federal Tax Adviser (Bundessteuerberaterkammer) shall fulfil the tasks assigned to it by law. (2) In particular, the Federal Tax Consultative Chamber shall be responsible for:

1.

in questions concerning the totality of the tax advisers ' chambers, identify the views of the individual Chambers and determine the views of the majority in the course of a Community debate;

2.

to enact and amend the rules of the profession as statutes;

3.

establish guidelines for the welfare institutions of the tax advisory chambers (Article 76 (2) (6));

4.

In all matters affecting the chambers of tax advisers, the Bundessteuerberaterkammer (Bundessteuerberaterkammer) shall consider the matter to the competent courts and authorities to the effect that it is applicable;

5.

to represent the whole of the tax advisers ' chambers vis-a-vis the authorities and organisations;

6.

To submit an opinion requesting a federal government authority or a federal court to participate in the legislation;

7.

to promote vocational training in the tax advisory professions; it may provide non-binding training recommendations to professionals.

(3) The statutes within the meaning of paragraph 2 (2) and the amendment thereof shall be decided by the Statutes of the Articles of Association as the institution of the Federal Tax Consultative Chamber. It is to be sent to the Federal Ministry of Finance. Insofar as the Federal Ministry of Finance does not raise the statutes and their amendments in whole or in part within three months of being forwarded, it must be published in the press body which is responsible for the statements made by the Federal Tax Consultative Chamber is determined. It shall enter into force on the first day of the month following the publication. If, following the entry into force of the Articles of Association, it becomes clear that it contradicts all or part of the higher-ranking law, the Federal Ministry of Finance may repeal the Articles of Association in this respect. (4) The Articles of Association may be used for the execution of the statutory provisions contain more detailed rules, in particular as regards

1.

the independent, self-responsible and conscientious professional practice;

2.

the obligation of confidentiality;

3.

the admissible advertising and professional advertising;

4.

the prohibition of participation in the case of unauthorised assistance in tax matters;

5.

professional conduct towards clients, colleagues, courts, authorities and tax advisers, as well as against persons, companies and entities within the meaning of § § 4 and 6;

6.

who agree and do not agree on activities;

7.

professional indemnity insurance as well as the exclusions of liability and limitations of liability;

8.

the special obligations towards contracting entities, in particular in relation to the handling of foreign assets;

9.

the agreement, calculation, security and recovery of fees and charges;

10.

the obligations of legal aid and counseling assistance;

11.

the prerequisite for the management of names indicating special knowledge of certain tax jurisdititiy;

12.

the establishment of professional branches and other advisory bodies;

13.

the conduct of cross-border activities;

14.

the special obligations of the joint pursuit of professional activities in accordance with § 56;

15.

the specific responsibilities of tax consultancy firms in the establishment, design and operation of tax consultancy firms;

16.

the handling and transfer of practice;

17.

the training of tax professionals.

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§ 86a Composition and operation of the Sentence Assembly

(1) The statutes of the statutes are members: the President of the Federal Tax Adviser Chamber, the Presidents of the Chambers of Tax Advisers and other members (Delegates). The Federal Tax Adviser (Bundessteuerberaterkammer) conducts the business of the Statutes of the Articles of Association. (2) The delegates are directly elected by the members of the individual tax advisory chambers in chamber meetings. It is only possible to choose who is a personal member of the tax advisory chamber. The number of delegates is determined by the number of chamber members. One delegate and one deputy, but at least two delegates and deputies, shall be elected for each of the five hundred members of the tax adviser chamber. The number of chamber members is decisive on 1 January of the year in which the Sentence Assembly is convened. (3) Each member of the Sentence Assembly is independent and has a vote in the Sentence Assembly. (4) The The President of the Federal Tax Adviser (Bundessteuerberaterkammer) will convene the statutory meeting in writing with a deadline of six weeks. The President of the Federal Tax Adviser must convene the General Assembly within six weeks if at least five Chambers of Tax Adviser or a quarter of the members of the Sentence Assembly request it in writing and in so doing the The President of the Federal Tax Adviser (Bundessteuerberaterkammer, the President of the Federal Tax Adviser Chamber) shall, upon his prevention, hold his representative in office unless the Rules of Procedure do not include the (6) The Statutes of the Articles of Association shall be quorum if: at least two-thirds of their members are present. Decisions of the General Assembly concerning the remission or amendment of the Rules of Professional Affairs shall be taken by a majority of all the members of the Assembly, other decisions by a simple majority of the members present. (7) The The text of the decisions taken by the General Assembly shall be recorded in a minutes, to be signed by the Chairman and by a secretary to be determined by the Assembly, and shall be recorded at the office of the The Federal Tax Adviser Chamber is to be held. (8) The Assembly of Sentences May Procedures shall be laid down in a Rules of Procedure. Unofficial table of contents

Section 87 Contributions to the Federal Tax Consultative Chamber

The Federal Tax Adviser Chamber collects contributions from the tax advisers ' chambers in accordance with a contribution order. The contribution order shall be subject to approval by the supervisory authority. The amount of the contributions shall be determined by the General Assembly. Unofficial table of contents

Section 87a Economic plan, accounting

(1) By way of derogation from the provisions of the Federal Budget Regulations, the Federal Tax Consultative Chamber shall be entitled to draw up an economic plan, to keep the books in accordance with the rules of commercial accounting, and to draw up a financial statement and an annual financial statement. (2) Details of the statutes of the Federal Tax Adviser (Bundessteuerberaterkammer) shall be laid down. § 109 (2) of the Federal Budget Regulations is to be applied. (3) § § 7, 9 and 24 of the Federal Budget Regulations and the provisions of Part III of the Federal Budget Regulations apply accordingly with the exception of § § 38 and 45 as well as the provisions which include a Presuppose booking for revenue and expenses. The Federal Ministry of Finance is authorized to allow further exceptions to the application of the regulations of the Federal Budget Code. (4) For the examination law of the Federal Court of Auditors, § 111 para. 1 of the Federal Budget Code applies. Unofficial table of contents

Section 88 State supervision

(1) The supreme authority responsible for the financial administration shall supervise the tax advisory chambers which have the head office in the country. (2) The Federal Ministry of Finance shall supervise the Federal Tax Consultative Chamber. (3) The supervision It is limited to the fact that the law and the statutes are complied with, in particular the tasks assigned to the tax advisers ' chambers. The supervisory authorities may take the necessary arrangements and measures.

Fifth Section
Professional jurisdiction

First subsection
The professional-judicial sanctification of breaches of duty

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Section 89 Ahndung of a breach of duty

(1) A professional-court measure shall be imposed on a tax adviser or a tax representative who culpably violates his duties. (2) A conduct outside the profession of a tax adviser or a tax representative, which shall be subject to a professional or professional procedure. is a breach of duty which is unlawful or constitutes a breach of the law, if it is particularly appropriate in the circumstances of the individual case, if it is particularly appropriate, respect and confidence in a person responsible for the exercise of the Professional activity or for the reputation of the profession in a meaningful way (3) A professional court measure cannot be imposed if the tax adviser or authorised representative did not, at the time of the act, not be subject to the professional jurisdiction. Unofficial table of contents

Section 90 Vocational judicial measures

(1) The professional judicial measures shall be:

1.

Warning,

2.

reference,

3.

a fine of up to fifty thousand euros;

4.

a ban on employment for a period of up to five years,

5.

Exclusive from the profession.

(2) The professional judicial measures of the reference and the fine may be imposed side by side. Unofficial table of contents

Section 91 Rüge and vocational court action

(1) The initiation of a professional court proceedings against a tax adviser or a tax representative shall not prevent the management board of the tax adviser from giving him a complaint already on account of the same conduct (§ 81). If the District Court has annulled the letter of repudiation (§ 82) because it did not establish a culpable breach of duty, then a professional procedure for the same conduct may be initiated only on the basis of such facts or evidence , which were not known to the District Court in its decision. (2) The complaint is ineffectuated with the legal force of a court judgment which, on account of the same conduct against the tax adviser or the tax representative, is taken up and on Acquittals or a professional court measure. The reprimand shall also be ineffective if the opening of the main proceedings has been rejected in a legally binding manner, because a culpable breach of duty is not to be established. Unofficial table of contents

§ 92 Other penal code

If a court or authority has imposed a penalty, disciplinary action, an honorary court measure, another professional court measure, or a disciplinary measure, the court or authority shall be subject to a professional right-of-court order of the same conduct, unless a professional court measure is additionally required in order to hold the tax adviser or tax representative to fulfil his duties and to maintain the reputation of the profession. The exclusion does not preclude a penalty or measure otherwise imposed. Unofficial table of contents

§ 93 Limitation of the prosecution of a breach of duty

(1) The prosecution of a breach of duty, which does not justify exclusion from the profession, shall be statute-barred in five years. § 78 (1), 78a sentence 1 and sections 78b and 78c (1) to (4) of the Penal Code shall apply. (2) Before the expiry of the period of limitation referred to in the first sentence of paragraph 1, a criminal procedure has been initiated on the same facts, the expiry of the Limitation period for the duration of the criminal proceedings is inhibited. Unofficial table of contents

Section 94 Rules applicable to members of the tax advisory chamber who are not tax advisers or tax agents

(1) The provisions of the Fifth Section (professional jurisdiction) shall apply mutagenic to persons belonging to the tax advisory chamber in accordance with Section 74 (2). (2) The persons referred to in § 74 (2) shall replace the exclusion from the profession. (3) As far as the participation of honorary judges is provided for in the professional court proceedings, the professional courts in the same court decide in the same way Occupation as in tax counseling matters.

Second subsection
The courts

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§ 95 Chamber of Tax Advisers-and Tax Authorised Matters in the District Court

(1) In the professional court proceedings, a board of the Regional Court (Chamber of Tax Advisers and Tax Agents), which is responsible for the seat of the Tax Adviser Chamber, decides in the first legal proceedings. (2) Existence in one country several Tax advisers, the Land Government may, by means of a regulation, assign the tax advisers and tax agents to one or some of the regional courts, if such a summary of the administration of justice in tax advisers and Tax authorised matters, in particular the safeguarding of a uniform Jurisprudence, is useful. The boards of the tax advisory chambers involved must be heard beforehand. (3) By agreement of the participating countries, the tasks for which the regional court of a country is responsible under this law can be assigned to a regional court of the other country. (4) The Chamber of Tax Advisers and Tax Authorised Agents decides outside the main negotiation in the occupation of three members of the Regional Court with the inclusion of the Chairman. In the main hearing, it is staffed with the chairman and two tax advisors or tax agents as co-sitters. Unofficial table of contents

§ 96 Senate for Tax Advisers and Tax Authorised Agents in the Higher Regional Court

(1) In the professional court proceedings, a Senate of the Higher Regional Court (Senat für Steuerberater-und SteuerbePlententente Cases before the Higher Regional Court) decides in the second legal suit. (2) § 95 (2) and (3) shall apply mutatis-ly. The tax advisers and tax agents can also be assigned or transferred to the supreme state court. (3) The Senate for Tax Advisers and Tax Authorised Agents decides outside the main negotiation in the occupation of three members of the Higher Regional Court with the inclusion of the Chairman. In the main hearing, two tax advisors or tax agents also act as a co-sitter. Unofficial table of contents

§ 97 Senate for Tax Advisers and Tax Authorised Agents in the Federal Court of Justice

(1) In the professional court proceedings, a Senate of the Federal Court of Justice (Senat für Steuerberater-und SteuerbePlentententenables) decides in the third legal suit. (2) The Senate for Tax Consultants-and Tax authorised matters shall consist of a chairman and two members of the Federal Court of Justice and two tax advisers or tax agents as co-sitters. Unofficial table of contents

§ 98 (omitted)

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§ 99 Tax adviser or tax representative as a co-sitter

(1) The co-sitters from the ranks of the tax advisors or tax agents are honorary judges. (2) The honorary judges shall be appointed for the courts of the first and second legal proceedings by the Land Justice Department for the duration of five Years. They can be reappointed after the end of their term of office. (3) The honorary judges shall be taken from the list of proposals submitted by the boards of directors of the tax advisory chambers of the Land Justice Administration. The provincial justice administration determines the number of honorary judges required for each court; it has previously heard the boards of the tax advisers ' chambers. Each list of proposals should contain at least twice the number of tax advisers or tax advisers to be appointed. (4) If a volunteer judge prematurely, a successor will be appointed for the remainder of his term of office. (5) § 6 of the (6) The provisions of paragraphs 1 to 5 shall apply to the honorary judges of the Senate of Tax Advisers and Tax Plenipotentiaries in the Federal Court of Justice, subject to the condition that the The Federal Tax Adviser Chamber and the Office of the Tax Advisers Chambers Federal Ministry of Justice. (7) The Land Justice Administration may delegate the powers to be assigned to it under paragraphs 2 and 3 to subordinate authorities. Unofficial table of contents

§ 100 Conditions for appeal to the co-sitter and the right to refuse

(1) Only one tax adviser or authorized representative can be appointed to the honorary judge, who can be elected to the Management Board of the Tax Consultant Chamber (§ 77). He may only be a co-sitter for the Chamber of Tax Advisers and Tax Advisers at the District Court or the Senate for Tax Advisers and Tax Advisers in the Higher Regional Court or the Senate for Tax Advisers-and (2) The honorary judges may not be members of the Board of Directors of the Tax Adviser Chamber at the same time, or may be employed in the main or secondary profession. (3) The acquisition of the The office of the siting office may refuse

1.

who's the 65. Year of life has been completed;

2.

who has been a member of the Executive Board in the last four years;

3.

who is compromised in health terms.

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Section 101 Revelation from the Office of the Consectator

(1) In the cases of § § 95 and 96, on the request of the authority responsible for the appointment, a tax adviser or a tax representative shall, in the case of § 97 at the request of the Federal Ministry of Justice, be deemed to be a co-sitter of his office,

1.

if it is subsequently known that it should not have been called to the consitter;

2.

if a circumstance occurs subsequently, which is contrary to the appeal to the co-sitter;

3.

if the tax adviser or tax agent grossly violates his official duties as a co-sitter.

(2) In the cases of § § 95 and 96, a civil senate of the Higher Regional Court decides on the application, in the case of § 97 a civil senate of the Federal Court of Justice. In the case of the decision, the members of the Senate may not participate in the case of tax counsellors and tax agents. (3) Before the decision, the tax adviser or tax representative must be heard. Unofficial table of contents

Section 102 Position of the honorary judges and duty of secrecy

(1) In the meeting to which they are used as honorary judges, the tax advisers or tax agents shall have the position of a professional judge. (2) The tax advisers and tax agents shall have matters relating to them concerning matters relating to: of their work as honorary judges, to maintain secrecy against anyone. Section 83 (2) and (3) shall apply accordingly. The President of the Court of First Instance shall be authorised to testify. Unofficial table of contents

Section 103 Order of attendance at sittings

The honorary judges shall be drawn to the individual meetings in the order of a list drawn up by the President of the General Court after hearing the two oldest honorary judges before the beginning of the financial year. Unofficial table of contents

§ 104 Compensation of the honorary judges

The honorary judges receive compensation according to the Justice Remuneration and Compensation Act.

Third Subsection
Procedural rules

1.
General

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Section 105 Rules relating to the procedure

The rules set out below shall apply to the professional procedure. Unofficial table of contents

§ 106 No arrest of the tax adviser or tax representative

The tax adviser or authorised representative may not be provisionally arrested or arrested or presented for the purpose of carrying out the professional judicial procedure. He can't be taken to a psychiatric hospital to prepare an expert opinion on his mental state. Unofficial table of contents

Section 107 Defence

(1) In addition to the persons referred to in § 138 (1) of the Code of Criminal Procedure, tax advisers or agents may also be elected to defenders in the professional court proceedings before the district court and before the Oberlandesgericht. (2) § 140 (2) (2) 1 to 3, 6, 7 and 9 of the Code of Criminal Procedure shall not be applied to defence in the professional proceedings. Unofficial table of contents

Section 108 File inspection of the tax adviser or tax representative

The Management Board of the Tax Adviser Chamber and the Tax Adviser or Tax Authorised Representative shall have the power to inspect the files which are available to the General Court or to be submitted to the General Court in the event of the filing of an accusation document, as well as to be officially dismissed. Pieces of evidence to be visited. § 147 (2), first sentence, (3), (5) and (6) of the Code of Criminal Procedure shall be applied accordingly. Unofficial table of contents

Section 109 Relationship of the professional judicial procedure to the criminal or penal procedure

(1) Where a tax adviser or a tax representative accused of a breach of his duties is subject to criminal proceedings in respect of the same conduct, he may be subject to a professional court case. Although proceedings have been initiated, it must be suspended pending the end of the criminal proceedings. In the same way, an already initiated professional procedure must be suspended if, during his running, the public action is brought before the criminal court proceedings. The professional procedure must be continued if the determination of the facts is so secured that contradicting decisions are not to be expected, or if, for reasons of criminal proceedings, it cannot be negotiated for reasons which are to be found in the (2) If the tax adviser or authorized agent is acquitted in the judicial proceedings for a criminal offence or an administrative offence, it may, on account of the facts, The subject matter of the court decision was to have a professional court Proceedings shall be initiated or continued only if these facts, without complying with the facts of a penal code or a fine, contain a breach of the duties of the tax adviser or the tax representative. (3) In the case of a decision in the professional court proceedings, the actual findings of the judgment are binding in the criminal proceedings or of the fine on which the decision of the court is based. However, in the case of professional judicial proceedings, a court may decide to re-examine such findings, the correctness of which is doubted by its members by a majority of votes; this is the case in the grounds of the Court of First Instance's decision to make a professional judgment. (4) If a professional procedure is continued in accordance with the third sentence of paragraph 1, the resumption of the legally completed professional judicial procedure shall also be allowed if the actual findings on which the sentence or acquitted in the professional court proceedings, contradict the findings in criminal proceedings. The public prosecutor's office, the tax adviser or the tax agent may, within one month of the judgment of the judgment, put the request for a retrial in the criminal proceedings proceedings. Unofficial table of contents

Section 110 Relationship between the professional court procedure and the proceedings of other professional jurisdictions

(1) In the case of a breach of duty of a tax adviser or a tax representative, who is also subject to the disciplinary, honing or professional jurisdiction of another profession, a decision is made in the professional court proceedings only if the Breach of duty mainly related to the exercise of the profession as a tax consultant or a tax representative or if, due to the seriousness of the breach of duty, the professional court procedure with the aim of exclusion from the profession (2) The Public Prosecutor's Office intends to oppose a to initiate the professional proceedings, it shall inform the public prosecutor ' s office or authority which would be responsible for initiating proceedings against him as a member of the other profession. If the public prosecutor ' s office or the issuing authority responsible for the other profession has the intention to initiate proceedings against the tax adviser or the tax representative, it shall inform the public prosecutor's office responsible for the initiation of the (3) If the court of a disciplinary, honestly or professional jurisdiction has previously been legally competent or uncompetent to have jurisdiction over the breach of duty of a tax adviser, or Taxable persons, who shall at the same time be the disciplinary, honours or (4) The provisions of paragraphs 1 to 3 shall apply to tax advisers or agents acting in a public service or public service, or in the case of a public service or public service. He/she is not allowed to exercise his/her profession as tax advisor or tax representative (§ 59). Unofficial table of contents

Section 111 Suspension of the professional judicial procedure

The professional court procedure may be suspended if a question is to be decided in another law-based procedure, the assessment of which is essential for the decision in the professional court proceedings.

2.
The procedure in the first legal proceedings

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Section 112 Local competence

The local jurisdiction of the Landgericht shall be determined by the seat of the tax adviser, which is a member of the tax adviser or the tax representative at the time of the application for the initiation of the proceedings. The transfer of the professional branch after that date to another chamber district does not lead to a change of competence. Unofficial table of contents

Section 113 Participation of the Public Prosecutor

The Public Prosecutor's Office at the Oberlandesgericht (Oberlandesgericht), where the Senate is responsible for tax advisers and tax agents, takes up the duties of the Public Prosecutor in the proceedings before the Chamber for Tax Advisers and Tax Agents. true. Unofficial table of contents

Section 114 Introduction of the professional judicial procedure

The professional court proceedings are initiated by the fact that the Public Prosecutor's Office submits an accusation note to the District Court. Unofficial table of contents

Section 115 Judicial decision on the initiation of proceedings

(1) If the Public Prosecutor's Office does not comply with a request by the Board of Management of the Chamber of Tax Advisors to initiate the professional proceedings against a tax adviser or a tax representative, the Public Prosecutor's Office has no effect or has the effect of terminating the proceedings. (2) The Board of Directors of the Chamber of Tax Advisers may, within one month from the notice of the Public Prosecutor's Office, be informed by the Oberlandesgericht (Oberlandesgericht) of the notice of the tax adviser's office. request the judicial decision. The application must indicate the facts which are intended to justify the initiation of the professional court proceedings and the evidence. (3) The procedure provided for in paragraph 2 shall apply in accordance with § § 173 to 175 of the Code of Criminal Procedure. (4) § 172 of the Criminal procedure is not applicable. Unofficial table of contents

Section 116 Application of the tax adviser or authorized representative for the initiation of the professional court proceedings

(1) If the tax adviser or tax agent wishes to free himself from the suspicion of a breach of duty, he must apply to the public prosecutor's office to initiate the professional court proceedings against him. The tax adviser or authorized representative cannot submit the application because of a conduct which the Management Board of the tax adviser has rumbled (§ 81). (2) The Public Prosecutor's Office does not give the application of the tax adviser or the tax representative If the procedure is to be followed, it shall inform the applicant of its resolution, stating the reasons for its decision. If a culpable breach of duty is found in the grounds, but the professional court proceedings are not initiated, or if it is disclosed whether there is a culpable breach of duty, the tax adviser or authorized representative may, in the case of apply to the Higher Regional Court for a court ruling. The application is to be filed within one month of the notice of the resolution of the Public Prosecutor's Office. (3) The proceedings before the Senate for tax advisers and tax agents in the Oberlandesgericht (Oberlandesgericht) are § 173 (1) and (3) of the The Code of Criminal Procedure shall apply mutatily. The Oberlandesgericht (Oberlandesgericht) decides whether a culpable breach of duty of the tax adviser or authorized representative is to be established. The decision shall be accompanied by reasons. If the Oberlandesgericht considers the tax adviser or tax representative of a breach of duty to be punishable by a professional court to be sufficiently suspicious, it shall decide the initiation of the professional court proceedings. The public prosecutor's office is responsible for the implementation of this decision. (4) The Oberlandesgericht does not consider a culpable breach of duty to be infringed, so only on the basis of new facts or evidence on account of the same conduct may a request be made on the basis of Initiation of the professional court procedure or a complaint by the Management Board of the Tax Consultative Chamber. Unofficial table of contents

Section 117 Content of the accusation

§ 114 of this Act and Section 207 (3) of the Code of Criminal Procedure), the breach of duty charged to the tax adviser or authorized representative is to be described under the guidance of the fact that it is based on the fact that it is based on the law. (accusation rate). The evidence shall also be provided where evidence is to be found in the main trial. The letter of accusation contains the application to open the main proceedings before the Chamber of Tax Advisers and Tax Authorised Agents in the District Court. Unofficial table of contents

Section 118 Decision on the opening of the main proceedings

(1) In the decision by which the main proceedings are opened, the Chamber of Tax Advisers and Taxation Agents makes the accusation of the main hearing with the Regional Court. (2) The decision which opened the main proceedings (3) The decision refusing the opening of the main proceedings must be justified. The public prosecutor's office is against the decision to make an immediate appeal. Unofficial table of contents

Section 119 Legal force of a negative decision

If the opening of the main proceedings is rejected by a decision which is no longer countervailable, the application for the initiation of the professional proceedings may only be based on new facts or evidence, and only within five years, since then the decision has become final and has been re-established. Unofficial table of contents

Section 120 Delivery of the opening decision

The decision on the opening of the main proceedings shall be notified to the tax adviser or authorised representative at the latest with the charge. The same applies in the cases of § 207 (3) of the Code of Criminal Procedure for the reshupended accusation. Unofficial table of contents

Section 121 Main negotiation notwithstanding the failure of the tax adviser or the tax representative

The main negotiation may be carried out against a tax adviser or a tax representative who has not appeared, when he is duly summoned and pointed out in the summons to the fact that he can be negotiated in his absence. A public charge is not allowed. Unofficial table of contents

Section 122 Non-Public Main Negotiation

(1) The main negotiation is not public. At the request of the public prosecutor's office, at the request of the tax adviser or authorized representative, the public must be established; in this case, the provisions of the Law on the Constitution of the Court of Justice shall apply to the public in accordance with the provisions of (2) In the case of non-public negotiations, representatives of the State Administration of Justice, the President of the Higher Regional Court or his representative and the officials of the Public Prosecutor's Office shall be permitted to enter the State of the Higher Regional Court of access. The entrance is also allowed to representatives of the Federal Ministry of Finance, representatives of the highest provincial authority responsible for the financial administration and representatives of the tax advisory chamber. Tax advisers and tax agents are admitted as listeners. The Chamber of Tax Advisers and Tax Plenipotentiaries in the District Court may, after hearing the parties, also allow other persons to be heard as listeners. Unofficial table of contents

§ 123 Taking of evidence by a requested judge

The Chamber of Tax Advisers and Tax Agents of the District Court may request a District Court for the hearing of witnesses or experts. However, the witness or expert shall, at the request of the public prosecutor's office or of the tax adviser or authorized representative, be heard in the main hearing unless he is likely to be prevented from appearing in the main hearing. or it cannot be attributed to him because of a great distance. Unofficial table of contents

§ 124 Reading of protocols

(1) The Chamber of Tax Advisers and Tax Plenipotentiaries of the Landgericht decides, at the discretion of the Court, whether the testimony of a witness or an expert who is already in the professional court or in another law (2) Before the Court's decision is taken, the Public Prosecutor or the Tax Adviser or agent may request the hearing of the witness or expert in the main hearing. Such a request shall be in accordance with the law, unless the witness or expert is likely to be prevented from appearing in the main hearing or if the appearance of the witness cannot be attributed to him because of a large distance. If the application is accepted, the minutes of the previous hearing may not be read out. (3) If a witness or expert has been heard by a requested judge (§ 123), the reading of the protocol cannot be contradicted. . However, the public prosecutor or the tax adviser or authorised representative may object to the reading if an application has been rejected in accordance with Section 123, sentence 2, and reasons for the rejection of the application now no longer exist. Unofficial table of contents

Section 125 Decision

(1) The main hearing concludes with the proclamation of the judgment following the deliberation. (2) The judgment is on the case of acquittal, conviction or cessation of the proceedings. (3) The professional court procedure is, apart from the case of § 260 Section 3 of the Code of Criminal Procedure

1.

if the order is cancelled or revoked in accordance with § 45 (1) or in accordance with section 46;

2.

if, according to § 92, it is to be dissected from a professional-court reunion.

3.
Legal remedies

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Section 126 Complaint

For the negotiations and decisions on complaints, the Senate is responsible for tax advisers and tax attorates at the Higher Regional Court. Unofficial table of contents

Section 127 appeal

(1) Against the judgment of the Chamber of Tax Advisers and Tax Advisers in the District Court, the appeal to the Senate for Tax Advisers and Tax Agents Matters is admissible in the Higher Regional Court. (2) The appeal must be made within one week. after the judgment in the Chamber for Tax Advisers and Tax Authorised Persons has been announced, the Court of Regional Court will be required to make a written request. If the judgment has not been given in the presence of the tax adviser or authorized representative, the period of delivery shall commence for that period. (3) The appeal may only be justified in writing. (4) The procedure shall also apply to the proceedings. In addition to the provisions of the Code of Criminal Procedure on appeal, § § 121 to 125 of this Act shall apply in accordance with the provisions of this Act. If the tax adviser or authorized representative has appealed, in his absence in the main proceedings § 329 (1) sentence 1 and 2 and paragraph 3 of the Code of Criminal Procedure shall be applied accordingly, if the tax advisor or The authorized representative was duly summoned and expressly referred to the legal order resulting from his absence in the summons. Unofficial table of contents

Section 128 Participation of the Public Prosecutor's Office in the second legal proceedings

The public prosecutors ' duties in the second legal suit are carried out by the Public Prosecutor's Office at the Higher Regional Court, where the Senate is responsible for tax advisers and tax empowersfor the purposes of the tax. Unofficial table of contents

Section 129 Revision

(1) The revision to the Federal Court of Justice is admissible against the judgment of the Senate of Tax Advisers and Tax Agents of the Oberlandesgericht (Oberlandesgericht).

1.

if the verdict is based on exclusion from the profession;

2.

if the Senate for Tax Advisers and Tax Plenipotentiaries has not recognised the exclusion of exclusion from the Public Prosecutor's Office against a request by the Higher Regional Court;

3.

if the Senate for Tax Advisers and Tax Authorised Agents has allowed them in the Higher Regional Court in the judgment.

(2) The Senate for Tax Adviser and Tax Authorised Matters at the Higher Regional Court may only allow the revision if it has decided on legal issues or questions of professional duties, which are of fundamental importance. (3) The Non-approval of the revision may be appealed independently by a complaint within one month of notification of the judgment. The appeal is to be filed with the Higher Regional Court. In the notice of appeal, the fundamental question of law must be expressly referred to. (4) The appeal inhibits the legal force of the judgment. (5) If the appeal is not remedied, the Bundesgerichtshof decides by decision. The decision shall not require any justification if the appeal is rejected or rejected unanimously. If the appeal is rejected by the Federal Court of Justice, the verdict will be final. If the appeal is granted, the period of revision shall begin with the notification of the appellant. Unofficial table of contents

Section 130 Einlaying of the revision and procedures

(1) The revision shall be submitted in writing to the Oberlandesgericht within one week. The period begins with the proclamation of the judgment. If the judgment has not been proclaimed in the presence of the tax adviser or authorized representative, the time limit shall commence on the date of delivery. (2) The tax adviser or the tax representative shall be entitled to submit the revisiona and their (3) In addition to the provisions of the Code of Criminal Procedure relating to the revision, § § 122 and 125 (3) of this Act shall apply mutaly to the proceedings before the Federal Court of Justice. In the cases of Section 354 (2) of the Code of Criminal Procedure, the matter can also be referred back to the Oberlandesgericht of another country. Unofficial table of contents

Section 131 Participation of the Public Prosecutor's Office before the Federal Court

The duties of the Public Prosecutor's Office in the proceedings before the Federal Court of Justice shall be exercised by the Federal Prosecutor General.

4.
The backup of evidence

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Section 132 Order of the Evidence Warrant

(1) Where a professional procedure is terminated against the tax adviser or authorised representative, because his/her order is cancelled, withdrawn or revoked, the decision may at the same time, at the request of the public prosecutor's office, be To ensure that evidence is provided, if it is to be expected that exclusion from the profession would have been recognized. The order cannot be challenged. (2) The evidence will be received by the Chamber of Tax Advisers and Tax Agents in the District Court. The Chamber of Tax Advisers and Taxation Agents may appoint one of their professional judges to take evidence. Unofficial table of contents

Section 133 Procedure

(1) The Chamber of Tax Advisers and Taxpayers ' Agents in the District Court shall, on its own account, collect all the evidence which may give rise to a decision as to whether the established procedure for exclusion would have resulted from the profession. The scope of the proceedings shall be determined by the Board for Tax Advisers and Tax Authorised Agents at the discretion of the Board without being bound by any applications; their dispositions cannot be challenged in this respect. (2) Witnesses are, if not (3) The Public Prosecutor's Office and the former tax adviser or authorised representative shall be involved in the proceedings. A right to be notified of the appointments to be held for the purpose of securing evidence shall only be available to the former tax adviser or tax representative if he is resident in the country and has indicated his address to the district court.

5.
Prohibition of professional and professional representation

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Section 134 Requirement of the prohibition

(1) If there are urgent grounds for believing that a tax adviser or a tax representative is to be recognised for exclusion from the profession, he may, by decision, impose a ban on professional or professional representation. (2) The Public Prosecutor's Office may submit a request for the imposition of a prohibition of professional or representation before the initiation of the professional court proceedings. The application shall indicate the breach of duty on which the tax adviser or the tax representative is charged and the evidence. (3) The court responsible for the hearing and decision shall be the one on the opening of the The main proceedings are to be decided against the tax adviser or tax representative or before which the professional court proceedings are pending. Unofficial table of contents

§ 135 Oral proceedings

(1) The decision imposing a prohibition of professional or representation may only be taken at the basis of oral proceedings. (2) The rules shall apply mutagens to the occupation of the court, the summons and the oral proceedings, (3) In the summons, the breach of duty on the part of the tax adviser or of the authorized representative shall be the responsibility of the competent court. (3) In the summons, the breach of duty shall be the responsibility of the tax adviser or of the tax representative. to identify the facts which give rise to them, and Evidence shall be given. However, this is not necessary if the tax adviser or authorized representative has already been informed of the accusation. (4) The court of law determines the extent of the taking of evidence at its discretion, without any requests by the the public prosecutor's office or the tax adviser or the tax representative. Unofficial table of contents

Section 136 Voting on the prohibition

A majority of two-thirds of the votes are required to impose a ban on professional or representative representation. Unofficial table of contents

Section 137 Prohibition following the main negotiation

If the Court of First Instance recognized the exclusion from the profession, it may, in the immediate connection with the main hearing, negotiate and decide on the imposition of the prohibition of professional or representation. This shall also apply if the tax adviser or a tax representative has not appeared in the main hearing. Unofficial table of contents

Section 138 Delivery of the decision

The decision shall be accompanied by reasons. He shall be responsible for the tax adviser or the tax representative. Unofficial table of contents

Section 139 Effects of the prohibition

(1) The decision shall take effect with the announcement. (2) The tax adviser or tax agent who is subject to a professional prohibition shall not exercise his profession. (3) The tax adviser or the tax representative who is not responsible for the prohibition of representation , may not appear before the courts or authorities in person, grant full powers or subpowers and return in writing with courts, authorities, tax advisers or tax agents or other representatives in tax matters. (4) The tax adviser or tax representative, against which a profession is (5) The effectiveness of legal acts of the tax adviser, or of his or her family members, may, however, be subject to the provisions of Article 15 of the German Tax Code (5). A tax representative shall not be affected by the prohibition of occupation or representation. The same shall apply to acts which are carried out against it. Unofficial table of contents

Section 140 infringements of the ban

(1) The tax adviser or tax agent who knowingly opposes a prohibition of professional or representation against him shall be excluded from the profession, unless a milder professional court measure is due to special circumstances (2) The courts or authorities should reject a tax adviser or a tax representative who appears before them in breach of a professional or representative ban. Unofficial table of contents

Section 141 Complaint

(1) The immediate appeal shall be admissible against the decision imposing a prohibition of appeal or representation by the District Court or the Oberlandesgericht. The appeal does not have suspensive effect. (2) The Public Prosecutor's Office has the right to lodge an appeal against the decision refusing the District Court or the Higher Regional Court to impose a ban on professional or professional representation. (3) The appeal is filed with the Court of Appeal. If the decision under appeal is issued by the District Court, the Oberlandesgericht (Oberlandesgericht) and, if it is issued by the Oberlandesgericht, the Federal Court of Justice, the court of the Federal Supreme Court shall decide. In addition to the provisions of the Code of Criminal Procedure relating to the complaint, § 135 (1), (2) and (4), as well as § § 136 and 138 of this Act, apply to the proceedings accordingly. Unofficial table of contents

Section 142 External force of the prohibition

The prohibition of appeal or representation shall not enter into force,

1.

if a judgment does not apply to exclusion;

2.

if the opening of the main proceedings is rejected before the Chamber for Tax Advisers and Tax Authorised Matters.

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Section 143 Repeal of the prohibition

(1) The prohibition of professional or representation shall be lifted if it arises that the conditions for its imposition are not or no longer exist. (2) The court in charge of the waiver shall decide on the annulment. (3) A new oral hearing may be ordered by a tax adviser or a tax agent to lift the ban. The application cannot be made as long as an immediate appeal by the accused is not yet decided pursuant to § 141 (1). A complaint shall not be admissible against the decision which rejects the request. Unofficial table of contents

Section 144 Notification of the prohibition

(1) The decision imposing a ban on professional or professional representation shall be notified forthwith to the President of the competent tax adviser. (2) The prohibition of professional or representation shall be invalidated or shall not be enforced. , paragraph 1 shall apply mutas to the provisions of paragraph 1. Unofficial table of contents

§ 145 Order of a representative

(1) In the case of the need, a representative shall be appointed by the competent tax adviser for the tax adviser or authorized representative who is subject to a prohibition of professional or representative representation. The tax adviser or tax representative must be heard before the appointment; he may propose a suitable representative. (2) The representative must be a tax adviser or a tax representative. (3) A tax adviser or a tax representative who is responsible for the (4) Section 69 (2) to (4) shall apply accordingly. (5) The following shall be applied in accordance with the provisions of Article 69 (2) to (4).

Fourth subsection
The costs in the professional court and in the procedure for applications for a professional court decision on the complaint. The enforcement of professional and judicial measures and costs. The Tilgung.

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Section 146 Court costs

In the court proceedings and in the proceedings concerning the application for a decision of the Landgericht on the complaint (§ 82 para. 1), fees are levied according to the fee list of the annex to this law. In addition, the provisions of the Law on Legal Costs applicable to costs in criminal matters shall be applied accordingly. Unofficial table of contents

Section 147 Costs in the case of applications for initiation of the professional judicial procedure

(1) A tax adviser or a tax representative who withholds a request for a court decision on the resolution of the public prosecutor's office (Section 116 (2)) shall be responsible for the costs incurred by this procedure. (2) If the Board of Management's request for a court decision is rejected in the case of Section 115 (2), the costs of the tax advisory chamber, which have been assessed by the procedure relating to the application, must be dismissed. Unofficial table of contents

§ 148 Cost of the convicted person

(1) At the same time, the costs incurred in the proceedings shall be repaid in whole or in part to the tax adviser or tax representative who is convicted in the professional court proceedings. The same shall apply where the professional proceedings are terminated due to the erasure, withdrawal or revocation of the order and, in the light of the outcome of the previous procedure, the imposition of a professional-judicial measure would have been justified; In this case, the costs of the professional court procedure also include those which arise in a subsequent procedure for the purpose of securing evidence (§ § 132 and 133). (2) The tax advisor or tax representative who is in the Judicial proceedings brought back or without success shall, at the same time, impose the costs incurred by this procedure. If the appeal was partly successful, an appropriate part of such costs may be imposed on the tax advisor or tax representative. (3) For the costs incurred by a request for a resumption of the law by a final judgment in accordance with the procedure referred to in paragraph 2, paragraph 2 shall apply accordingly. Unofficial table of contents

Section 149 Costing of costs in the proceedings for applications for a professional court decision on the complaint

(1) If the application for a professional court decision on the complaint is rejected as unfounded, Section 148 (1) sentence 1 shall apply accordingly. If the district court finds that the complaint is ineffective because of the imposition of a professional court measure (§ 82 (5) sentence 2), or if it lifts the resignation notice in accordance with § 82 (3) sentence 2, it may be the tax advisor or tax representative the (2) withdraw the application for a professional court decision, or if the application is deemed to be inadmissible. (2) (3) If the right of repudiation, the case of § 82, is to be taken into account, the following shall be deemed to be valid. 3 sentence 2 exempted, repealed or the invalidity of the complaint is determined on the grounds of an acquittment of the tax adviser or tax representative in the professional court proceedings or on the grounds of § 91 (2) sentence 2 (§ 82 para. 5 sentence 2), the necessary outlays of the tax adviser or tax representative of the tax advisory chamber shall be laid down. Unofficial table of contents

§ 150 Liability of the tax advisory chamber

Deposits which are not imposed on the tax adviser or by a third party, or which cannot be recovered by the tax adviser or the tax representative, shall be charged to the tax adviser, which is the tax adviser or A tax representative is a member. Unofficial table of contents

Section 151 Enforcement of professional-judicial measures and costs

(1) The exclusion from the profession (Section 90 (1) (4)) becomes effective with the legal force of the judgment. The convicted person shall be erased in the professional register of the tax advisers or tax agents on the basis of a certified copy of the judgment formula provided with the certificate of legal force. (2) Warning and reference (§ 90 para. 1 no. 1 and (3) The enforcement of the fine and the recovery of the costs are not prevented by the fact that the tax adviser or the tax agent has been removed from the proceedings after a final conclusion of the proceedings. is excreted in the profession. If, together with a fine, the costs are recovered, the rules on the execution of the fine shall also apply to the costs. Unofficial table of contents

§ 152 Tilgung

(1) entries in the files on a warning issued via the tax adviser or authorized representative shall be redeemed after five years after a reference or a fine after ten years, even if they have been imposed alongside each other. The operations resulting from these professional actions shall be removed and destroyed from the files held by the tax adviser or by the tax representative. After the expiry of the period, these measures may no longer be taken into account in further professional-judicial measures. (2) The period begins with the date on which the professional court measure has become indisputable. (3) The deadline does not end, as long as criminal proceedings, an honorary or professional procedure or a disciplinary procedure are pending against the tax adviser or authorized representative, a different professional court measure may be taken into account or a has not yet been carried out on a fine. (4) After expiry (5) Paragraphs 1 to 4 shall apply mutagenic to the provisions of the Board of Management of the Chamber of Tax Consultants. The deadline shall be five years.

Fifth Subsection
Rules applicable to professional jurisdiction

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Section 153

In addition, the court's constitutional law and the criminal procedure are to be applied in the appropriate manner for the professional jurisdiction.

Sixth Section
Transitional provisions

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§ 154 Existing Companies

(1) Tax consulting companies, which are recognised on 16 June 1989, remain recognised. This also applies if the company was founded to take over the clients of a body according to § 4 nos. 3, 7 and 8 or later on the clients of such a facility took over. If, after 31 December 1990, the stock of the shareholders or the ratio of their holdings or voting rights changes by means of a legal transaction or an inheritance, the share or voting rights shall not be applied to a shareholder who shall In accordance with § 55 (2) and (3), the competent tax advisory chamber shall be required to comply with the conditions laid down in § 50a (1) (1) or (2) sentence 2. It may depart from the revocation of recognition if shares are transferred from a body of public law in connection with the transfer of tasks to another body of public law. (2) Paragraph 1, sentences 3 and 4 shall also apply. for companies directly or indirectly involved in tax consulting companies, if they do not comply with the capital binding requirements of § 50 (1) (1) or (2) sentence 2 of this Act or Section 28 (4) of the Public Accountant Code. On request, the application of the first sentence may be waiver, on the basis of a derogation granted by the competent tax adviser, if:

1.

the stock of the members of a participating company and the ratio of their holdings or voting rights shall be altered by the fact that a shareholder is excluded from the participating company and, as a result, his or her share or voting rights are is transferred to a shareholder who was a member of the participating company before 19 May 1994 and the company involved in which the change occurs was formed before the change of professional representatives of the same profession; or

2.

the stock of the shareholders of a participating company and the proportion of its holdings or voting rights have only changed slightly in the preceding years, or

3.

the stock of the shareholders of a participating company and the ratio of their holdings or voting rights changes and this is due to a structural change in the agricultural sector.

Footnote

(+ + + § 154 (2) sentence 2 no. 2: For the application, see § 157b + + +) Unofficial table of contents

Section 155 Transitional provisions on the occasion of the Fourth Act amending the Tax Consultation Act

(1) Companies and associations of persons empowered pursuant to Section 4 (8) of the version in force on 15 June 1989 for commercial assistance in tax matters shall retain that power in so far as such assistance is provided by legal representatives or management employees covered by § 3, and the assistance shall not be subject to the determination of the income from independent work or from business, unless these are anceshare income, which are usually the case in the case of Farmers. The power to provide commercial assistance in tax matters shall be lost if it is not made after 16 June 1999 by persons entitled to carry out the term "Agricultural Book Office". The supreme authority competent for the financial management may extend the period by up to two years if it is appropriate according to the situation of the individual case. (2) Associations within the meaning of paragraph 1 which were authorized on 16 June 1989 to: If at least one of the senior employees is entitled to use that name as an addition to the professional title, the name "Agricultural Book Office" shall continue to be used as an addition to the name of the association. (3) The order of the order of the Pre-training conditions shall not apply to activities which have been carried out before 16 June 1989. Unofficial table of contents

Section 156 Transitional provisions on the occasion of the Sixth Act amending the Tax Consultation Act

Section 36 (1) (2) and (3) shall apply to candidates who have acquired a secondary school diploma in the territory referred to in Article 3 of the Agreement and commenced their professional education before 1 January 1991, on the understanding that they shall be subject to the conditions laid down in Article 3 of the Agreement. Have been practically active for four years. Unofficial table of contents

Section 157 Transitional provisions on the occasion of the law amending the rules governing the activities of tax advisers

(1) Process agents within the meaning of § 11 in the version valid up to 30 June 2000 shall continue to be authorized to provide commercial assistance in tax matters. (2) Hourly accountant within the meaning of Article 12 (2) in the version valid until 30 June 2000 shall continue to be empowered to provide limited commercial assistance in tax matters. (3) The provisional appointment of tax advisers and tax agents whose order is in accordance with the provisions of Article 40a (1) sentence 6 in the version valid until 30 June 2000 , shall not expire at the end of 31 December 1997, shall continue to apply and shall expire only with the entry into force of the the validity of the withdrawal decision in accordance with Article 46 (1), second sentence, in the version in force until 30 June 2000. Insofar as definitive orders are to be made in these cases on the basis of final court decisions, Section 40a (1) sentences 3 to 5 shall apply in the version in force until 30 June 2000. (4) The provisions of this Act concerning the Approval for the examination in the version valid from 1 July 2000 shall apply for the first time to the examination for the examination in 2001. (5) The provisions of this Act shall be applicable to tests which began before 1 November 2000 in the up to 30 years. (6) The tasks assigned to the tax advisers ' chambers of the First and Second Subsections of the Second Section of the Second Part of this Law, as amended on 1 July 2000, shall be exercised by the competent authorities of the financial administration until 31 December 2000. (7) (dropped) Unofficial table of contents

Section 157a Transitional provisions on the occasion of the Eighth Law amending the Tax Consultation Act

(1) The provisions of this Act in the version in force as of 12 April 2008 concerning the approval of the examination, the exemption from the examination, the organisational conduct of the examination and the acceptance of the examination are for the first time for examinations , which commend after 31 December 2008 and which apply to applications for exemption from the examination or the grant of a binding information on the fulfilment of individual requirements for admission to the examination or to the exemption from the Examination submitted after 31 December 2008. This does not apply to § 36 (1), § 37 (3), § 37a (2) to (4a), § 38 (1) and Article 39 (1) for the processing of an application for exemption from the examination or to the granting of a binding information according to § 38a. The amount of the fee determined in section 39 (2) of the fee applies to exams that commenced after 31 December 2007. (2) On exams that began before 1 November 2007, the provisions of this Act are valid in the version valid until 11 April 2008. (3) Irrespective of paragraphs 1 and 2, on 1 July 2009, in the cases pending before that date, the validity of the authorisation for the examination, the exemption from the examination or the issuing of binding information pursuant to section 38a shall be subject to the following conditions: and overthinking procedures are the responsibility of the financial management (4) Regardless of paragraphs 1 and 2, from 1 July 2009, in the case of disputes pending before that date, the decisions relating to the financial management of the financial authorities shall be taken into account in respect of audit decisions. the competent national authority responsible for the competent tax advisory board. Unofficial table of contents

Section 157b Application provision

Section 154 (2), second sentence, point 2, as amended by Article 14 of the Law of 16 July 2009 (BGBl. I p. 1959) shall apply to all procedures which have not been passed in force upon the entry into force of this provision.

Seventh Section
Authorisation

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Section 158 Implementing provisions relating to tax advisers, tax advisers and tax advice companies

The Federal Government is authorized, after hearing the Federal Tax Consultative Chamber with the consent of the Federal Council, to adopt provisions by means of a regulation

1.

over

a)

the procedure for the approval of the examination, the exemption from the examination and the issuing of binding information, in particular on the introduction of forms for the collection of the particulars and evidence required in accordance with Articles 36, 37a, 38 and 38a,

b)

the conduct of the examination, in particular the examination areas, the written and oral examination, the rethinking of the assessment assessment,

c)

the procedure for the repetition of the examination,

d)

the procedure for the appointment and dismise of the members of the Audit Committee and of their alternates;

2.

through the order;

3.

on the procedure for recognition as a tax consulting company;

4.

the oral examination within the meaning of Section 44, in particular the examination areas, the exemption from the examination and the procedure for issuing the name "Agricultural Book Office";

5.

on the establishment and management of the professional register and on reporting requirements;

6.

on the conclusion and maintenance of liability insurance, the content, scope and exclusions of the insurance contract, as well as the minimum level of the cover sums.

Part Three
Compulsory appropriations, administrative offences

First section
Enforcement of acts and omissions

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Section 159 Compulsory

The use of coercive means is governed by the tax regime.

Second section
Irregularities

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Section 160 Unauthorised assistance in tax matters

(2) The administrative offence can be punished with a fine of up to five thousand euros. (2) The administrative offence can be punished with a fine of up to five thousand euros. Unofficial table of contents

Section 161 Protection of the designations "Steuerberatungsgesellschaft", "Lohnsteuerhilfeverein" and "Landwirtschaftliche Buchstelle"

(1) The unauthorised use of the name "Steuerberatungsgesellschaft", "Lohnsteuerhilfeverein", "Landwirtschaftliche Buchstelle" or one of the names used for confusing similar names. (2) The administrative offence can be carried out by means of a fine of up to five thousand euros. Unofficial table of contents

Section 162 Violation of the obligations of the wage-tax authorities

(1) The offence is unlawful.

1.

does not carry out a general assembly or a representative assembly, contrary to Section 14 (1) No. 8,

2.

Contrary to Article 15 (3), a change in the statutes of the competent supervisory authority does not or does not indicate in time

3.

, contrary to Article 22 (1), the annual audit cannot be carried out or cannot be carried out on time

4.

Contrary to Article 22 (7) (1), the copy of the report on the audit of the competent supervisory authority is not, or is not, passed on in good time,

5.

Contrary to Section 22 (7) (2), the members of the wage tax committee do not disclose the material content of the examination findings or not in due time,

6.

in accordance with § 23 (3) sentence 1, appoints a person who does not fulfil the conditions laid down therein, in order to conduct a counselling service;

7.

Contrary to Section 23 (4) of the competent supervisory authority, the opening or closing of an advisory body, the appointment or dismissiation of the head of an advisory body or the persons whose membership of the association in the event of assistance in tax matters has been The scope of the power conferred by Section 4 (11) shall not be communicated or communicated; or

8.

is not adequately insured against Section 25 (2) sentence 1, or

9.

Contrary to Section 29 (1), the Supervisory Authority does not inform the Supervisory Authority or does not inform the Supervisory Authority in good time of any general meetings or assembly

(2) The administrative offence referred to in paragraph 1 (1), (3) to (6) and (8) may be punishable by a fine of up to five thousand euros, the administrative offence referred to in paragraph 1 (2), (7) and (9) with a fine of up to one thousand euros. Unofficial table of contents

§ 163 breach of duty of persons whose association is responsible for the assistance in tax matters within the scope of the power pursuant to § 4 no. 11

(1) The order is contrary to Article 26 (2) in connection with the provision of assistance in tax matters within the scope of the power conferred by Section 4 (11) of a different economic activity. (2) The administrative offence can be carried out with a fine of up to Twenty-five thousand euros will be punished. Unofficial table of contents

Section 164 Procedure

The Administrative Authority within the meaning of Section 36 (1) (1) of the Code of Administrative Offences is the tax office, Section 387 (2) of the Tax Code shall be applied mutagentily. In other respects, the fines procedure is governed by Section 410 (1) Nos. 1, 2, 6 to 11 and (2) and § 412 of the Tax Code.

Fourth part
Final provisions

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Section 164a Administrative procedures and financial proceedings

(1) The conduct of the administrative procedure in public and professional matters, which shall be carried out by the first part, the second and sixth sections of the second part, and the first section of the third part of this Act shall be governed by the terms of the tax regime. The procedure can be carried out via a single unit. The provisions of the Administrative Procedure Act apply accordingly. (2) The enforcement of the withdrawal or revocation of the recognition as a wage tax association (§ 20), the arrangement of the closure of an advisory body (Section 28 (3)), the Withdrawal or withdrawal of the order as tax adviser or authorized representative (§ 46) or recognition as a tax consulting company (§ 55) is inhibited until the entry of the indisputable; § 361 para. 4 sentences 2 and 3 of the tax order and Section 69 (5) sentences 2 to 4 of the Financial Judicial Order shall remain unaffected. In the cases of the first sentence, the exercise of assistance in tax matters can be prohibited with immediate effect if it requires the public interest. (3) In financial court proceedings in matters relating to § § 37, 37a and 39a the competent tax advisory chamber will represent the competent top authority for the financial management. The costs imposed on the highest national authority responsible for the financial management in accordance with the first sentence shall be paid directly by the competent tax adviser to the cost creditor. The supreme state authority responsible for the financial management shall be exempted from its obligation to pay to the cost creditor. The competent tax adviser may, for its own expense in the procedures referred to in the first sentence and in the case of payment in accordance with the second sentence, not require a replacement from the supreme national authority responsible for the financial management. Unofficial table of contents

§ 164b Fees

(1) As far as this law provides for the processing of applications fees, these are to be paid at the time of application. (2) If an application is withdrawn before the decision, the fee is to be reimbursed in half. Unofficial table of contents

§ 164c Career Group Regulations of the Länder

To the extent that this Act uses the designation of superior and higher service, the assignment of officials to one of these categories of careers in those countries which, by means of national law, is the previously designated category of career in summary or by way of derogation, in accordance with the conditions for access to the appointment as an inspector or a governmental councor. Officials who, by means of a qualification measure, fulfil the conditions for the award of the office of a senior inspector or who have been given an office on the basis of a qualification measure, before the award of the office of a Senior inspectors must be assigned to the higher service, officials who, through a qualification measure, meet the requirements for the award of the Office of a Board of Governors, are to be assigned to the higher service. Unofficial table of contents

Section 165 Erauthorization

The Federal Ministry of Finance is authorized to publish the text of this Act and the implementing regulations adopted pursuant to this Act in the respectively applicable version with a new date and in new paragraph sequence, and in the process To remove any inconsistencies in the wording. Unofficial table of contents

Section 166 Continuation of previous provisions

The supply unit of the Chamber of Tax Advisers and Helpers in tax matters for the Saarland remains upheld. The Government of the Saarland is authorized, by means of a legal regulation, to lay down the provisions necessary for the maintenance of the pension scheme, in particular in the form of a public body, on the membership of the Tax advisers and tax agents, on the statutes and on the prudential supervision. Unofficial table of contents

§ 167 Free and Hanseatic City of Hamburg

The Senate of the Free and Hanseatic City of Hamburg is authorized to adapt the provisions of this Act on the responsibility of the authorities to the special administrative structure in Hamburg. Unofficial table of contents

Section 168 Entry into force of the law

(1) This Act shall enter into force with the exception of section 166 (2) on the first calendar day of the third calendar month after its announcement. (2) § 166 (2) shall enter into force on the day after the announcement of the law. Unofficial table of contents

Annex (to § 146 sentence 1)
Charge directory

(Fundstelle: BGBl. I 2006, 3434 u. 3435; individual changes, see Footnote)

Outline
Section 1 Procedure before the District Court
	Subsection 1-Professional procedure of first instance
	Subsection 2 Request for judicial decision on the reprimand
Section 2 Procedure before the Higher Regional Court
	Subsection 1 vocation
	Subsection 2 complaint
Section 3 Procedure before the Federal Court of Justice
	Subsection 1 Revision
	Subsection 2 complaint
Section 4 Rüge for infringement of the right to be heard
No.	Due date	Fee or rate of the respective fee 110 to 112
Preliminary note:
(1) Subject to the provisions of paragraph 2, the court fees shall be determined by the professional court procedure in respect of all legal proceedings in accordance with the measure which has been passed by law. (2) If an appeal or an application for a professional court decision is only partially rejected or rejected, the court shall, in so far as it would be unfair to impose a burden on the tax adviser or the tax representative, the fee shall be reduced. (3) In the case of a retrial, the same fees shall be charged as for the resumed procedure. However, if the earlier judgment is repealed after the resumption of proceedings has been taken, any legal withdrawal of the new proceedings shall be deemed to have been brought together with the respective legal proceedings of the earlier proceedings. Fees shall also be charged for legal proceedings which have taken place only in the previous procedure.
Section 1
Proceedings before the District Court
Subsection 1
Professional procedure of first instance
110	Procedure with judgment when one or more of the following measures are imposed: 1. a warning, 2. a reference, 3. a fine, 4. a temporary professional ban	EUR 240.00
112	Procedure with judgment in the case of exclusion from the profession	480,00 EUR
Subsection 2
Application for judicial decision on the complaint
120	Procedure on the application for a court decision on the reprimand pursuant to Section 82 (1) StBerG: The application will be discarded or rejected	160,00 EUR
Section 2
Proceedings before the Higher Regional Court
Subsection 1
Appeal
210	Appointment procedure with judgment	1.5
211	Completion of the appeal proceedings without judgment	0.5
	The fee shall not be charged upon withdrawal of the appeal before the expiry of the period of grace.
Subsection 2
Complaint
220	Proceedings concerning complaints in the professional court Procedures which are not free of charge in accordance with other rules: The complaint shall be rejected or rejected	50,00 EUR
	A fee shall be charged by the tax adviser or authorized representative only if a professional court measure has been passed against him in a legally binding manner.
Section 3
Proceedings before the Bundesgerichtshof
Subsection 1
Revision
310	Revision procedure with judgment or with decision pursuant to § 130 (3) sentence 1 StBerG i. V. m. Section 349 (2) or (4) of the StPO	2.0
311	Completion of the revision procedure without judgment and without decision in accordance with § 130 para. 3 sentence 1 StBerG i. V. m. Section 349 (2) or (4) of the StPO	1.0
	The fee shall not be charged upon withdrawal of the revision before the expiry of the period of grace.
Subsection 2
Complaint
320	Proceedings concerning the complaint against the non-authorisation of the revision: The complaint shall be rejected or rejected	1.0
321	Procedures relating to other complaints in professional proceedings which are not free of charge in accordance with other rules: The complaint shall be rejected or rejected	50,00 EUR
	A fee shall be charged by the tax adviser or authorized representative only if a professional court measure has been passed against him in a legally binding manner.
Section 4
Rüge for breach of the right to be heard
400	Procedure on the complaint for infringement of the right to be heard: The reprimand shall be fully rejected or rejected	50,00 EUR