Tax Consultancy Act

Original Language Title: Steuerberatungsgesetz

Read the untranslated law here: https://www.global-regulation.com/law/germany/392022/steuerberatungsgesetz.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Get a Day Pass for only USD$49.99.
Tax consultancy Act (StBerG) StBerG Ausfertigung date: 16.08.1961 full quotation: "tax consultancy act as amended by the notice of 4 November 1975 (BGBl. I p. 2735), most recently by article 20 of the law of July 25, 2014 (BGBl. I p. 1266) is changed" stand: Neugefasst by BEK. v. 4.11.1975 I 2735;
 
as last amended by article 20 G v. 25.7.2014 I 1266 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 29.8.1980 +++) (+++ official notes of the standard authority on EC law: implementation of EGRL 123 / 2006 (CELEX Nr: 32006 L 0123) see G v. 22.12.2010 I 2248 +++) table of contents part I provisions on assistance in tax matters first section exercise the assistance in tax matters of first subsection scope scope § 1 second subsection authority any assistance article 2 right to unlimited assistance in tax matters § 3 power to temporary and occasional assistance in tax matters § 3a power to limited assistance in tax matters section 4 third subsection prohibition and prohibition prohibition of unauthorized assistance in tax matters, abuse of professional titles section 5 exemptions from the prohibition of unauthorized assistance in tax matters section 6 prohibition of assistance in tax matters § 7 fourth subsection regulations advertising section 8 remuneration § 9 success fee section 9a communications concerning breaches of duty and other information section 10 communication on the outcome of a fine for unauthorized assistance in tax matters § 10a collection and use of personal data article 11 assistance in the foreign States § 12 law second section income tax help clubs of first subsection purpose and scope article 13 tasks second subsection recognition conditions for recognition, recording the activities of section 14 recognition authority, articles of Association § 15 fees for the recognition section 16 certificate § 17 designation "Payroll tax relief organization" article 18 lapse the recognition of article 19 withdrawal and revocation of recognition of section 20 third subsection obligations recording duty section 21 business audit section 22 exercise assistance in tax matters within the framework of the authority pursuant to § 4 No. 11 , Helplines § 23 settlement of pending tax matters within the framework of the authority pursuant to § 4 No. 11 § 24 Disclaimer, liability § 25 general duties of payroll tax help clubs section 26 fourth subsection supervisory authority § 27 obligation to appear before the supervisory authority, powers of the supervisory authority § 28 participation of supervisors at member meetings article 29 directory of payroll tax help clubs section 30 fifth subsection authority to issue regulations implementing provisions to the regulations about the payroll tax help clubs article 31 second part tax adviser order the first section general rules tax advisors , Tax agents and tax consulting companies § 32 contents of activity section 33 professional establishment more helplines § 34 second section prerequisites for the exercise of the profession first personal requirements under section admission to the examination, exemption from the examination, organizational conduct of testing, acceptance of testing, repetition of examination and occupation of the Audit Committee § 35 requirements for admission to the examination of section 36 tax advisor exam section 37 examination in special cases § 37a responsibility for admission to the examination , for an exemption from the examination for the organizational conduct of tests for the acceptance of testing and for the appointment and dismissal of the Audit Committee § 37 b requirements for an exemption from the examination of section 38 binding information § 38a fees for registration, testing, liberation and binding information, reimbursement of costs § 39 withdrawal of decisions article 39a second subsection order ordering Chamber of tax consultants, appointment procedure section 40 vocational certificate section 41 of tax representative § 42 job title § 43 designation "Agricultural accountancy Office" section 44 void the order § 45 withdrawal and revocation of appointment section 46 void the Power to the leadership of the professional title of § 47 appointments section 48 third subsection Steuerberatungsgesellschaft legal form of the company, recognised Chamber of tax advisors, social contract § 49 requirements for the recognition of § 50 capital § 50a fees for the recognition of article 51 certificate § 52 designation "Tax firm" section 53 lapse the recognition section 54 withdrawal and revocation of recognition of article 55 third section rights and obligations more professional associations article 56 general professional obligations § 57 advertising § 57a activities as an employee of section 58 accountant or tax agent in the public service or Office money § 59 ownership section 60 former members of the financial management section 61 confidentiality Agents § 62 notice of rejection of a job section 63 rules relating to fees article 64 obligation to acquire of a litigation section 65 duty to take on the advice and assistance § 65a hand files section 66 professional indemnity insurance § 67 contractual limitation of claims § 67a (dropped out) § 68 appointment of a common representative § 69 order a practice Unwinder section 70 order a practice trustee § 71 tax consultancies § 72 fourth section organization of the professional Chamber of tax advisers section 73 membership § 74 joint Chamber of tax advisers section 75 tasks of the Chamber of tax advisers section 76 Board § 77 departments of the Board § 77a statute § 78 subscriptions and fees article 79 duty to appear before the Chamber of tax advisers section 80 penalty for breach of duty to cooperate § 80a claim right of the Executive Board article 81 applying professional judgment article 82 duty of Board members to the secrecy of section 83 Arbeitsgemeinschaft § 84 Chamber of tax consultants § 85 tasks composition of Chamber of tax advisors § 86 and functioning of the Constitution Assembly § 86a contributions to the Chamber of the federal tax consultants section 87 business plan, accounting § 87a State supervision section 88 fifth section professional jurisdiction of first subsection the Professional judicial punishment of breaches of duty sanctioning a breach of section 89 Berufsgerichtliche measures article 90 complaint and professional judicial measure section 91 other penalties § 92 limitation the tracking of a breach of article 93 regulations for members of the Chamber of tax consultants, not accountants or tax agents, second subsection courts Chamber for tax advisors and tax agents matters at the regional court of § 95 are Senate for tax advisors and tax agents stuff at the higher regional court of article 96 § 94 Senate for tax advisors and tax agents matters in the Federal Court § 97 (dropped out) article 98 accountant or tax agent auditing § 99 requirements for the appeal to the assessor, and right to the rejection section 100 dismissal from the Office of the assessor section 101 status of honorary judges and duty of confidentiality § 102 order of participation at the sessions of section 103
Compensation of the honorary judges § 104 third subsection procedures 1 General provisions for the procedure of § 105 no arrest a tax advisor or tax representative § 106 defense § 107 inspection of a tax advisor or tax representative § 108 ratio of professional legal proceedings for criminal or fine procedure § 109 ratio of professional legal proceedings to the other professional jurisdictions section 110 procedures suspension of professional legal proceedings § 111 2. The procedure at first instance territorial jurisdiction § 112 participation of the public prosecutor's Office § 113 Professional court proceedings § 114 judicial decision on the initiation of the procedure of § 115 request of a tax advisor or tax agent on the professional court proceedings section 116 contents of charge writing § 117 decision over the opening of the main proceedings § 118 legal force effect of a negative decision section 119 delivery of the opening decision section 120 trial despite absence of a tax advisor or tax representative § 121 Institiution trial article 122 evidence requested by a judge § 123 reading logs section 124 decision § 125 3. Appeal appeal § 126 appeal section 127 participation of the public prosecutor at the second instance § 128 revision section 129 filing the revision and procedure § 130 participation of the public prosecutor's Office before the German Federal Supreme Court article 131 4. The securing of evidence order evidence § 132 procedure § 133 5. The professional and prohibition of the representation requirement of the prohibition of § 134 hearing § 135 vote about the prohibition section 136 to ban following the trial section 137 delivery of decision of § 138 effects of the prohibition of § 139 infringements of the prohibition of § 140 complaint section 141 expiry of prohibition of § 142 lifting of the ban of article 143 communication of prohibition of section 144 appointment of a representative of § 145 fourth subsection of the cost in the professional court proceedings and the procedure for applications on professional judgment about the complaint. ♦ the enforcement of professional judicial measures and the costs. ♦ pay court costs section 146 costs when applications for the introduction of the professional legal proceedings § 147 payment requirement of § 148 sentenced
Costs required in the procedure for applications for professional judgment about the complaint section 149 liability Chamber of tax advisors of § 150 enforcement of professional judicial measures and costs section 151 eradication § 152 fifth subsection for regulations § 153 to be applied to the professional jurisdiction rules to be applied to the professional jurisdiction sixth section of existing societies § 154 transitional provisions transitional provisions from event of the fourth Act amending the tax law § 155 transitional provisions on the occasion of the sixth Act amending the tax law § 156 transitional provisions on the occasion of the law amending regulations on the activities of tax advisers § 157 transitional provisions on the occasion of the eighth Act to amend the Tax Act section 157a application regulations section 157 b seventh section authority to issue regulations implementing rules to the rules on accountants, tax agents and tax consulting companies § 158 third part coercive measures, offences of first section enforcement due to acts or omissions coercive § 159 second section offences unauthorized assistance in tax matters § 160 protection of designations "Tax firm", "Income tax relief organization" and "Agricultural accountancy Office" section 161 violation of the income tax help clubs obligations § 162 breach of duty by persons , whose is the Club his assistance in tax matters within the framework of the authority pursuant to § 4 No. 11 operated § 163 procedure § 164 part four final provisions administrative procedures and financial-legal proceedings § 164a fees § 164 b career group regulations of countries § 164 c authorization to the new notice of the law § 165 continuity of previous regulations § 166 free and Hanseatic City of Hamburg § 167 of enactment of section 168 plant (to § 146 set 1) First part relating to assistance in tax matters first section exercise the assistance in tax matters of first subsection scope article 1 scope (1) This law is to apply 3 in matters affecting regulated taxes by State law or on the basis of a national authority on the assistance 1 in matters that affect regulated tax, and payments by federal law, law of the European Union or parties to the agreement on the European economic area, insofar as they managed by federal tax authorities or through State financial authority be 2nd in matters affecting the real taxes or the tax, , 4th in monopoly terms, 5 in other affairs managed by federal tax authorities or financial authorities, as far as for this by federal law or state law the financial courts opened is.
(2) the assistance in tax matters shall include 1 the assistance in criminal tax matters and in terms of the fine a tax offence because of, 2. the assistance in the management of books and records, as well as the composition of financial statements, which are for the taxation of importance, 3. the assistance in the recovery of Steuererstattungs - or compensation claims.
(3) the individual rules of procedure governing the registration of agents and advisers remain unaffected.
(4) the vocational qualification assessment Act does not apply with the exception of article 17.
Second subsection power § 2 any assistance that may help performance in tax matters be exercised businesslike only by individuals and associations, which are authorized to do so. This applies without distinction to full-time, part-time, paid or unpaid activity.

Article 3 entitlement to unlimited assistance in tax matters to the business-like assistance in tax matters are authorized: 1 tax consultant, tax agents, lawyers, established European lawyers, auditors and sworn auditor, 2. partnership companies, their partners are only by the persons referred to in point 1, 3. tax advisory firms, law firms, accounting firms and book audit firms.
4. (disappeared) § 3a power to temporary and occasional assistance in tax matters (1) persons who in another Member State of the European Union or in another Contracting State to the agreement on the European economic area or in the Switzerland are professionally established and there authorized businesslike provide assistance in tax matters according to the law of the State of establishment, are entitled to the temporary and occasional business assistance in tax matters in the territory of the Federal Republic of Germany. The scope of the power to the assistance in tax matters in the country depends on the extent of this power in the State of establishment. Its activities domestically, they are subject to the same professional rules as the person referred to in section 3. If neither the profession nor the training for this profession in the State of establishment is regulated, the power to business assistance in tax matters in Germany applies only if the person at least two years has exercised the profession within the previous ten years. Whether any assistance in tax matters is temporarily and occasionally, is in particular on the basis of their duration, frequency, to assess regularly return and continuity.
(2) any assistance in tax matters referred to in paragraph 1 is allowed only if the person in front of the first provision in the country of the competent authority in writing refund message. Is responsible for people: 1. Finland the Berlin Chamber of tax consultants, 2. Poland the Brandenburg Chamber of tax consultants, 3. Cyprus the Bremen Chamber of tax advisors, 4. the Netherlands and Bulgaria the Düsseldorf Chamber of tax consultants, 5. Sweden and Iceland the Hamburg Chamber of tax advisors, 6 Portugal and Spain the Chamber of tax advisers in Hesse, 7 Belgium the Cologne Chamber of tax consultants, 8 Estonia, Latvia, Lithuania the Chamber of tax advisors of Mecklenburg-Western Pomerania, 9 Italy and Austria the Munich Chamber of tax consultants , 10 the United Kingdom the Lower Saxony Chamber of tax consultants, 11 Romania and Liechtenstein the Nordbaden Chamber of tax advisors, 12 Czech Republic the Nuremberg Chamber of tax consultants, 13 France the Rhineland-Palatinate Chamber of tax consultants, 14 Luxembourg the Saarland Chamber of tax consultants, 15 Hungary the Chamber of tax advisors of the free State of Saxony, 16 of Slovakia of the Saxony-Anhalt Chamber of tax advisors, 17 Denmark and Norway the Schleswig-Holstein Chamber of tax consultants, 18 Greece the Chamber of tax advisors of Stuttgart, 19 of the Chamber of tax consultants of South Baden Switzerland, 20 Malta and Slovenia the Thuringia Chamber of tax consultants , 21 Ireland the Westfalen-Lippe Chamber of tax consultants.
The message of the person must contain: 1. the family name and the given name, name or the company including the legal representatives, 2. the birth or anniversary, 3. business address including the postal addresses of all branches, 4 which is to provide job title, under which the activity in the domestic, 5 one attestation that settled the person in a Member State of the European Union, in another Contracting State to the agreement on the European economic area or Switzerland legally for commercial assistance in tax matters is and that it prohibited the exercise of this activity at the time of the certificate, not temporarily, is 6 proof of the professional qualification, 7 is a proof that the person at least two years has exercised the profession in the State of establishment during the previous decade, when neither the profession nor the training for this profession in the State of establishment is regulated , 8 information about details of the professional liability insurance or a different individual or collective protection with regard to professional liability.
The message must be repeated if the person again businesslike wants to provide assistance in tax matters in Germany at the end of the calendar year referred to in paragraph 1 annually. In this case No 5 and the information are the certificate pursuant to sentence 3 pursuant to sentence 3 re-submit no. 8.
(3) as soon as the message is completely specified in paragraph 2, the competent authority causes a temporary registration of the information referred to in paragraph 2 sentence 3 No. 1 to 4 in the professional register or their extension by one year. The respective registration takes place, specifying the competent authority and the date of registration. The procedure is free of charge.
(4) registered persons pursuant to paragraph 3 or their successors in title have to the competent authority all changes to the information referred to in paragraph 2 sentence 3 No. 1 to 4 immediately in writing.
(5) persons, businesslike providing assistance in tax matters in the country referred to in paragraph 1, may be worked only under the professional title used in the official languages of the State of establishment, where they offer their services in the Member State. Who entitled then to lead the professional title "Steuerberater" / "Tax consultant", "Tax representative" / "Tax representative" or "Tax firm", has in addition the Professional Association, which he joined in the State of establishment, as well as the State of establishment to provide. Confusion with the above qualifications must be excluded.
(6) the competent authority may prohibit the further provision of their services in the domestic a person referred to in paragraph 1 businesslike assistance in tax matters, if the person in the State of establishment is no longer legally established or the pursuit of there is prohibited it has does not have the German language skills required for the practice of the professional domestic or if she repeated an incorrect job title will.
(7) the competent authorities cooperate with the competent authorities in the other Member States of the European Union, the other States party to the agreement on the European economic area and in the Switzerland and submit on request: 1. information about the legality of the branch and the good management of the service provider;
2. information that is not work-related disciplinary or criminal sanctions;
3. the information that is required in the case of complaints of a recipient of services against a service provider for a proper complaints procedure.
section 83 of this Act and § 30 of the tax code do not preclude the.

Section 4 authority to limited assistance in tax matters to the business-like assistance in tax matters are also authorized: 1. notaries public within the framework of their powers under the Federal notarial regulations, 2. patent attorneys and patent law firms in the framework of its powers after the patent attorney regulations, 3. authorities and public bodies, as well as the supra-local testing facilities for authorities and public institutions in the matters within their jurisdiction, 4. custodian and administrator foreign or for loyal hands or for backup purposes property assets , as far as they with regard to this capital assistance in tax matters afford 5 entrepreneurs who operate a commercial enterprise, insofar as they provide assistance in tax matters directly related to a business that belongs to their trade, their customers, 6 cooperative audit and umbrella organisations and co-operative trust points, 7 associations formed as a professional body or similar basis insofar as they provide assistance in tax matters in the scope of their duties the members of the audit and umbrella organisations , as far as they provide their members assistance in tax matters in the scope of their duties; section 95 of the Federal Refugees Act remains unaffected 8 as consular representation or associations formed on similar basis of agriculture and foresters, belongs to its statutory task assistance for agricultural and forestry operations within the meaning of the assessment Act, insofar as they provide this assistance by persons, who are authorized to use the title "Agricultural accountancy Office" and the aid affects not the determination of income from self-employed work or from business, , unless this is perks that typically occur when farmers, 9 a) shipping company, as far as they provide assistance in terms of input tax, or in the verbrauchsteuerlichen treatment of goods in trade with other Member States of the European Union, b) other commercial companies, insofar as they provide assistance in terms of the input tax relating to customs clearance, c) the companies referred to in letters a and b , for entrepreneurs within the meaning of section 22a of the VAT Act provide assistance in tax matters according to section 22 b of the VAT Act and located within the territorial scope of this Act are not small business owners within the meaning of article 19 of the law on turnover tax and are not covered by the fiscal representation after the 22e section of the law on turnover tax, 10 employers, unless they for their workers provide assistance in  situations or in situations of family performance compensation within the meaning of the income tax act , 11 tax help clubs, insofar as they provide assistance in tax matters for its members, if this a) income from employed work, other income from recurring payments (section 22 No. 1 of the income tax Act), income from maintenance services (section 22 No. 1a of the income tax Act) or income from benefits pursuant to section 22 achieve no. 5 of the income tax Act, b) no income from agriculture and forestry, business or self-employed work achieve or carry out sales taxable , unless the underlying income revenue are tax-free, according to § 3 No. 12, 26 or 26a of the income tax act in full and c) have income from other types of income, which in total do not exceed the amount of thirteen thousand euro, in the case of the combined investment of sechsundzwanzig thousand euros, and to explain the assessment process or be explained on the basis of an application of the taxpayer. Takes the place of revenue earnings within the meaning of § 20 paragraph 4 of the income tax Act and in the cases of § 23 paragraph 1 of the income tax act in cases of § 20 paragraph 2 of the income tax act the income within the meaning of § 23 paragraph 3 sentence 1 of the income tax act; Losses shall be disregarded.
The authority extends only to the income tax and surcharge taxes help performance. As far as permissible, she entitled to assistance in the home and the investment allowances according to the articles 3 and 4 of the investment allowance Law 1999, when child care costs in the sense of article 10 paragraph 1 number 5 of the income tax act employer tasks associated with household employment conditions within the meaning of section 35a of the income tax act as well as to help in situations of family power compensation in the meaning of the income tax Act and of other allowances and premiums , to which the provisions of the tax code are applicable. Members who have been made redundant, may continue to be discussed.
12 domestic investment companies as well as individuals, companies and other total hand communities, insofar as they provide on behalf of creditors of savings collecting applications for reimbursement of withholding tax pursuant to § 45 b of the income tax Act, 12a.
foreign credit institutions, insofar as they provide applications for reimbursement of withholding tax according to § 50 d of the income tax act on behalf of creditors of investment income, 13 chartered actuarial experts, as far as they provide their clients assistance in tax matters directly related to the calculation of contributions to pension and provident funds, pension provisions and technical provisions, 14 close those contracts in the sense of § 2 para 1 housing premium law or give , insofar as they provide assistance in the completion of applications for housing premium, 15, which by State law as suitable within the meaning of article 305, paragraph 1 No. 1 of the German insolvency code recognized are, in the scope of duties, 16 a) those contracts within the meaning of § 1 para 1 and 1A of the old age provision contract Certification Act close or convey, b) in section 82, paragraph 2, sentence 1 letter a of the income tax Act mentioned utilities , as far as they do in the context of the conclusion of the contract, the implementation of the Treaty or the application according to § 89 of the income tax act help.
Third sub-section prohibition and prohibition of § 5 (1) other than that may in the § § 3, 3a and 4 designated persons and associations not businesslike assistance in tax matters afford prohibition of unauthorized assistance in tax matters, abuse of professional titles, especially not businesslike to provide advice in tax matters. Designated persons, in section 4 and associations may provide assistance in tax matters businesslike only within the scope of their authority.
(2) becomes aware of facts the financial authorities or the Chamber of tax advisors, that suspicion justified that a person or entity violates paragraph 1 businesslike provides assistance in tax matters, so have they communicated these facts of the body responsible for the penalty procedure.
(3) the tax authorities or the Chambers of tax consultant known facts to be communicated, giving rise to the suspicion that people who businesslike provide assistance in tax matters, the job titles "Tax consultant", "Tax representative", "Attorney", "Chartered accountant" or "certified public accountant" lead 1 violates article 132a paragraph 1 paragraph 2 of the Penal Code, have them the authority responsible for criminal proceedings, the fine or a professional in Visual proceedings afford 2. associations, the business-like assistance in tax matters , unauthorized contrary to section 161 of this Act the terms "Tax firm", "Income tax relief organization", "Agricultural Book Centre" or without authorization the addition "and partner", "Partnership" (§ 2 paragraph 1 sentence 1 of the Partnership Act), "with limited professional liability" or their abbreviations (§ 8 paragraph 4 of the Partnership Act) or contrary to § 133 of the auditor regulation the terms "Auditing company" or "Book review society" lead.
section 83 of this Act and § 30 of the tax code do not preclude the releases.
Footnote
§ 5 para 1 sentence 1: IVm § 1 paragraph 2 No. 2, §§ 2 to 4 StBerG with article 12 paragraph 1 GG 100-1 incompatible, as far as the businesslike handling of ongoing wage accounting (payroll services with the exception of the set-up of payroll and the theses according to § § 41, 42 b ITA 611-1) prohibited persons, a commercial Assistant examination have passed, BVerfGE v. 27.1.1982 I 545-1 BvR 807/80 - section 6 exemptions from the prohibition of unauthorized assistance in tax matters the prohibition of section 5 does not apply to 1.
Reimbursement scientifically reasoned opinion, 2. gratuitous assistance in tax matters for members within the meaning of § 15 of the tax code, 3. the implementation of mechanical operations in the management of books and records, which are for the taxation of importance; not the assignment of documents and grant booking instructions, 4 transactions ongoing booking, ongoing payroll and make the payroll tax applications include, as far as these activities are responsible provided by people who at least three years in the field of accounting to an extent of at least 16 hours per week have been practically working after passing the final exam in a commercial apprenticeship or after purchasing an equivalent educational background.

§ 7 Prohibition of assistance in tax matters (1) that can tax office prohibit assistance in tax matters, 1 if the activity is exercised by a person or entity that does not fall under section 3, 3a or 4, 2. If an activity according to paragraph 4 and 6 or an activity as an employee to circumvent the ban is being abused according to § 5.
3. (dropped out) (2) top country authority responsible for the financial management can in § 4 No. 7 referred to associations with the agreement of the Supreme Land authorities technically involved assistance in tax matters wholly or partially prohibit, if a proper activity is not guaranteed. This does not apply if one of the leads in § 3 No. 1 listed persons assistance in tax matters.
(3) the financial authority, in whose district the person or association operating should be prohibited, has its Executive Board, in the alternative is exercised in whose district the activity mainly is local jurisdiction. Territorial jurisdiction is not specified in sentence 1, the CCRA is responsible, in whose district is the reason for the official act.
Fourth subsection regulations § 8 advertising (1) third party commercial assistance in tax matters may be pointed out own services or services, as far as is informed about the activity in form and content objectively.
(2) advertising that focuses on issuing an order to the business-like assistance in tax matters in individual cases, is prohibited. This does not apply for the implementation activities point out Nos. 3 and 4 (3) allowed in § 3 No. 1 to 3 designated persons and companies according to § 6 on their power to the assistance in tax matters according to the applicable professional regulations.
(4) that allowed no. 4 designated persons in article 6 indicate their powers to the assistance in tax matters and described himself as an accountant. Persons who have acquired the practical examination "Certified accountant / Certified Engineering" or "tax specialist/tax specialist", may advertise under this name. The persons must not violate this law against unfair competition.

§ 9 compensation tax or receiving a portion of the fees or other benefits for the placement of orders, whether in relation to an accountant or tax agent or to any third party whatsoever, is prohibited.

§ 9a agreements, through which a remuneration for assistance in tax matters or its height from the output of the thing or by the success of the activity is made dependent on or after which the accountant or tax agent receives a part of the tax reduction to be achieved, tax savings or refund as a fee (contingency fee), are (1) contingent fee is prohibited unless permitted otherwise below. Agreements through which the accountant or tax agent undertakes to bear court costs, administrative costs, or costs of the other party, are prohibited.
(2) a contingent fee may only for individual cases and only be agreed if the customer would held due to his economic situation upon reasonable inspection without the agreement of a contingency fee by the prosecution. This must be agreed upon in case of failure, that no or a less than the statutory compensation is payable if a reasonable supplement to the statutory compensation is agreed for the success.
(3) the agreement requires the written form. She must be clearly separated from other agreements, is referred to as a compensation agreement, or in a comparable way and cannot be included not in the power of attorney. The agreement must contain: 1 the estimated legal compensation and, where appropriate, the contractual remuneration, to which the accountant or tax agent is willing to take over the job, and 2. should be indicating what remuneration in the event of conditions deserves.
(4) in the agreement are the main reasons to specify which are decisive for the dimensioning of the success fee. There is also a note to record, that the agreement involved has no influence on which, if necessary, by the principal to paying court costs, administrative costs and to be reimbursed his costs other.
(5) for a compensation agreement that meets the requirements of paragraphs 2 and 3, the accountant or tax agent can request no higher than the statutory compensation. This shall not affect the provisions of civil law concerning the unjust enrichment.

§ 10 communications concerning breaches of duty and other information (1) the tax authorities or the Chambers of tax advisors facts known, giving rise to the suspicion that one one of the No. 1 and 2 persons referred in the § § 3, 3a or 4 Professional obligation violated, so they share with, as far as their knowledge from the perspective of the transmitting site for the realization of the legal consequences is required, these facts of the competent authority; section 83 of this Act and § 30 of the tax code do not preclude the.
(2) courts and authorities provide information on natural and legal persons from the point of view of the transmitting point 1 for admission to the examination for exemption from the examination, for the appointment and reappointment, for the withdrawal or revocation of appointment as accountant or tax agent, 2 for the recognition, withdrawal or revocation of recognition as a tax consulting company or wage tax relief organization , 3 for the initiation of a complaint procedure or a professional court proceedings to the sanctioning of breaches of duty 4 for the review of the duties of a counselling service manager in the meaning of § 23 para 3 are required, the body responsible for the decision, as far as this worth protecting interests of the person concerned are not affected or the public interest outweighs the privacy interest of those involved. The transmission is omitted when special regulations of use preclude; section 83 of this Act and § 30 of the tax code do not preclude the.
(3) as far as natural or legal persons have more qualifications within the meaning of § 3, chambers of tax consultants and financial authorities may transmit information within the meaning of paragraph 2 and in accordance with this provision also to other competent bodies, as far as their knowledge from the perspective of the transmitting site for the realization of the legal consequences is needed.

Article 10a communication on the outcome of a fine for unauthorized assistance in tax matters (1) if actual evidence available, that unauthorized assistance in tax matters will be continued, the financial authorities are obliged to inform the Chamber of tax advisors, in whose district the person has provided assistance in tax matters, about the output of a fine proceedings according to § 160 and to tell you the facts, that are required for the assertion of claims under the provisions of the Act against unfair competition. section 30 of the tax code does not preclude the.
(2) the assistance in tax matters in various districts of the Chamber, is the communication at the Chamber of tax advisors to set, in whose district the person maintains its place of management, alternative to in their district to mainly exercised the activity. Is the territorial jurisdiction of a Chamber of tax consultants pursuant to paragraph 1 sentence 1 or 2 set 1, is not the Chamber of tax advisors responsible, in whose area the financial authority, which brought the fine proceedings according to § 160, is headquartered.

Collection and use of personal data as far as it is necessary for the fulfilment of the tasks pursuant to this Act, § 11 may personal data collected and for purposes future procedure processed and used. section 83 of this Act and § 30 of the tax code do not preclude the.

Article 12 assistance in foreign States tax law
Affairs concerning the revenue law of foreign States, entitled to the business-like assistance in tax matters are Nos. 1 to 3 persons and associations within the meaning of § 3. The authority without prejudice to third parties on the basis of other legislation.
Second section income tax help clubs of first subsection tasks article 13 scope and field of activity (1) payroll tax help clubs are self-help institutions of workers to the assistance in tax matters in exercising the powers according to § 4 No. 11 for their members.
(2) income tax help clubs require recognition for their work.
Second subsection recognition § 14 conditions for recognition, recording the activities of (1) a legal Association can be recognized as payroll tax relief organization if the Statute 1 his task only the assistance in tax matters in exercising the powers is no. 11 according to § 4 for its members;
2. the seat and the Executive Board of the Association are in the same district of the supervisory authority;
3. the name of the Association contains no element with special promotional character;
4. a proper exercise of the assistance in tax matters in exercising the powers according to § 4 No. 11 is;
5. for assistance in tax matters within the framework of the authority pursuant to § 4 No. 11 no special; fee in addition to the membership fee
6. the application of the provisions of § 27 para 1 and 3 and sections 32 and 33 of the civil code is not excluded;
7 contracts of association must be members of the Executive Board or their dependents of the consent or approval of the General Assembly;
8 within three months of notification of the essential substance of the audit findings to members (§ 22 paragraph 7 No. 2) a general meeting must take place, is in the making in particular a debate on the outcome of business verification and to decide on the discharge of the Board due to his management during the audited fiscal year.
In place of the General Assembly, a representative Assembly can occur if an adequate perception of the interests of its members is ensured by it. The provisions concerning general meetings shall apply mutatis mutandis for representative meetings.
(2) the recognition may be pronounced only if the existence of insurance against the liability risks (§ 25 paragraph 2) according to § 4 arising from the assistance in tax matters in exercising the powers no. 11 is proven.
(3) the assistance may be made on only no. 11 in tax matters in exercising the powers according to § 4 after its recognition as income tax relief organization.

§ 15 recognition authority, statutes (1) for the decision on the application for recognition as a payroll tax relief organization is the supervisory authority responsible, in whose district the Club has its seat.
(2) the application for recognition as income tax relief organization a publicly certified copy of the articles of Association shall be attached.
(3) the wage tax relief organization has to indicate any amendment to the Constitution of supervisory authority responsible for the location of the Association within one month after the decision. The change display a publicly certified copy of the certificate shall be attached.

§ 16, the Club has fees for the recognition for the processing of the application for recognition as a payroll tax relief organization to pay a fee of three hundred euros to the supervisory authority.

Article 17 document on the recognition as income tax relief organization is the supervisory authority a certificate from.

§ 18 "Payroll tax relief organization" the Association is obliged to accept the label "Tax relief organization" in the name of the Association.

Article 19 termination of recognition (1) recognition is extinguished by 1 dissolution of the Association;
2. non-recognition;
3. loss of legal capacity.
(2) the waiver is to explain in writing to the supervisory authority.

Article 20 withdrawal and revocation of recognition of (1) the supervisory authority has to take back the recognition, if arising after the recognition, that she should have been denied.
(2) who has authority to revoke the recognition, 1 if the conditions for recognition as a payroll tax relief organization subsequently fall away, except that the Association within a reasonable from the supervisory authority to be determined time limit causes the condition corresponding to the law;
2. If the actual management of the payroll tax help Association does not match with the requirements referred to in section 14 of the Statute;
3. If a proper exercise of the assistance in tax matters within the framework of the authority pursuant to § 4 No. 11 or a proper management is not ensured; a proper management in particular, is not if a) obligations under this Act in a sustainable manner was contrary or b) got the wage tax relief organization; financial collapse a financial collapse is believed, when insolvency proceedings over the assets of the payroll tax help Association opened or the wage tax relief organization in the debtor directory to leading from the Court (§ 26 para 2 of the insolvency code, § 882 b of the code of civil procedure) is entered.
(3) prior to the withdrawal or revocation is the payroll tax relief organization.
Third subsection duties Article 21 recording duty (1) the wage tax relief organization has continuously and fully record all revenue and expenditure. The records must be immediately and in German language.
(2) amounts received for individual members of the payroll tax help Association are to gather separately from the assets of the Association and to manage separately.
(3) the wage tax relief organization has at the beginning of its activity, and at the end of each fiscal year on the basis of a survey made for this time to record his assets and liabilities and to assemble in a balance sheet.
(4) the documents and other documents are assigned to collect and to store six years. The records of revenue and expenditure and the balance sheets are to be kept ten years. Also apply the provisions of the commercial code on the retention of balances, inventories, for the storage of documents, other documents, records and balance sheets documents and other documents according to.
(5) other provisions on recording and accounting obligations shall remain unaffected.

§ 22 check the completeness and accuracy of records and the balance sheet (§ 21 para 1 to 3) as well as the conformity of the actual management with the statutory tasks of the payroll tax help Club every year within six months after the end of the fiscal year through one or more business examiner business examination (1) who has income tax relief organization to leave.
(2) to business Auditors can be ordered only 1 persons and companies which are authorized under section 3 to unlimited assistance in tax matters, 2. audit associations, belongs to the registered purpose the regular or extraordinary examination of the members, if at least a legal representative of the Association of European lawyer, accountant or certified public accountant is practising accountants, tax agent, lawyer.
(3) as auditors of the business, no people can be active, which consists of partiality, in particular because they are Board Member, special agent, or employee of the payroll tax assistance Association to be tested.
(4) the Auditors of the business is to provide access to the books and records, as well as the correspondence of the Association and to allow an investigation of the cash holdings and the holdings of other assets. All clarifications and evidence to give which are necessary for carrying out a careful examination of them are.
(5) the business Auditors are obliged to conscientious and impartial examination and to maintain confidentiality. They must exploit business secrets that they have experience in carrying out their obligations, unauthorized. Who intentionally or grossly negligently violated his obligations, shall be liable the tax relief organization for the resulting damage. Several persons are liable as joint and several debtors.
(6) the business Auditors have on the outcome of the examination immediately in writing to report the Board of Directors of the wage tax aid association.
(7) the payroll tax relief organization has 1 within one month after receipt of the auditor's report at the latest but nine months after the end of the fiscal year a copy thereof the competent supervisory authority to submit to;
2. within six months of receipt of the auditor's report the essential content of the audit findings to members in writing to announce.

Article 23 exercised exercise assistance in tax matters within the framework of the authority pursuant to § 4 No. 11, advisory bodies (1) which can assistance in tax matters in exercising the powers according to § 4 No. 11 only by persons, include an advice centre. For each outpatient clinic, a Director is appointed. He may start at the same time only a further counselling.
(2) the payroll tax relief organization must maintain at least an outpatient clinic in the District of the authority, in which he is established. The entertainment of advice centres in the districts of other supervisory authorities is permitted.
(3) the wage tax relief organization may order only people as the head of a counselling service, the 1 in § 3 No. include 1 designated group of persons or 2.
have passed a final examination in a commercial apprenticeship or an other equivalent qualifications possess and after completion of training three years in an amount of at least 16 hours a week in the field of taxes administered by the federal or State financial authority virtually business are or 3. at least three years to for the consulting authority according to § 4 No. 11 relevant areas of the income tax law to an extent of at least 16 hours per week; worked virtually Training times will not be counted towards the minimum three-year activity.
As the head of an advisory body may be ordered, who has acted is that the concern is well founded, he will not perform the duties of the wage tax aid association.
(4) the payroll tax relief organization has to inform 1 supervisory authority responsible for the seat of the outpatient clinic the opening or closure of a counselling service;
2. the appointment or dismissal of the head of a counselling service;
3. the persons, which makes the Club his assistance in tax matters within the framework of the authority pursuant to § 4 No. 11.
(5) the notice of the appointment of the Director of a counselling service is a proof to add, that the requirements of paragraph 3 are met.
(6) a helpline may exercise their activity only, if they and the head of the outpatient clinic after checking the requirements referred to in paragraph 3 for the authorities (§ 27 para. 2) in the directory of the payroll tax help clubs are registered.

Section 24 is handling the pending tax matters within the framework of the authority pursuant to § 4 No. 11 (1) recognition as income tax relief organization has been extinguished, withdrawn or revoked, so allow the supervisory authority on request, that the Club appointed a liaison officer for the settlement of the pending tax matters within the framework of the authority pursuant to § 4 No. 11.
(2) the Commissioner may be ordered to only, who meets the conditions referred to in article 23, para. 3.
(3) the permit referred to in paragraph 1 shall be issued at the latest for the duration of six months;. She can be revoked at any time.
(4) paragraph 2 and 3 shall apply mutatis mutandis § 70.

Section 25 for the members can Disclaimer, liability insurance (1) the assistance in tax matters within the framework of the authority pursuant to § 4 No. 11 liability of the Association for the fault of its organs and employees are not excluded.
(2) the payroll tax help associations need to be adequately insured against the risks of liability according to § 4 arising from the assistance in tax matters in the context of the power of no. 11. Competent authority within the meaning of § 117 paragraph 2 of the German insurance contract law is the supervisory authority.
(3) (dropped out) section 26 general duties of payroll tax help clubs (1) that assistance in tax matters within the framework of the authority is according to § 4 No. 11 properly, carefully, secretive, and in compliance with the provisions on advertising (§ 8) to exercise.
(2) the exercise of any other economic activity in connection with the assistance in tax matters within the framework of the authority pursuant to § 4 No. 11 is not allowed.
(3) all persons that the Association of assistance in tax matters in the context of authority according to § 4 operated no. 11, are to keep to compliance with the obligations referred to in paragraphs 1 and 2.
(4) which are hand files no. 11 on the assistance in tax matters in exercising the powers under section 4 to be kept for a period of ten years after completion of the activity of the Association in the control of the Member. section 66 shall apply mutatis mutandis.
Fourth subsection § 27 supervisory authority (1) supervisory authority is the Directorate General of finance or the financial authorities determined by the State Government. You oversees the payroll tax help clubs, which have their headquarters in the District of the authority.
(2) all advice centres existing in the District of the authority are subject to the supervision by the supervisory authority. The findings made in the way of the supervision shall be communicated to the supervisory authority responsible for the seat of the payroll tax help Association.
(3) the tax authorities authorities tell the facts known to them, giving rise to the suspicion that a payroll tax relief organization has violated provisions of this Act.

Section 28 to be required to appear before the supervisory authority, the powers of the supervisory authority (1) the members of the Board of a payroll tax assistance Association and the people, which the Association of assistance in tax matters in the context of authority according to § 4 operated no. 11, have to appear before the supervisors, information, as well as to submit hand records and business documents.
(2) the authorities responsible for the supervision are entitled to enter the business premises of the payroll tax help clubs and persons referred to in paragraph 1 to carry out tests or otherwise make that deemed necessary for the exercise of supervision findings during the business and working hours.
(3) a Director is for a helpline does not exist or the person ordered to head meets the conditions referred to in article 23, para. 3, or compliance with the obligations referred to in section 26 is not guaranteed in an outpatient clinic as the supervisory authority may order the closure of this counselling.

§ 29 participation of supervisors at general meetings (1) of forthcoming general meetings is to teach at the latest two weeks before the supervisory authority.
(2) the supervision authority has the right to send representatives to participate in the general meeting.

Section 30 directory of payroll tax help clubs (1) the supervisory authorities keep a register about 1 payroll tax help clubs, which have their headquarters in the District of the authority;
2. the advice centres existing in the District of the authority.
(2) the access to the directory is provided each, which sets out a legitimate interest.
Fifth subsection authority to issue regulations article 31 implementing rules to the rules governing the income tax help clubs (1) the Federal Ministry of finance is authorised to issue regulations 1 on the procedure of recognition as income tax relief organization, 2. establishment and keeping of the register according to § 30 para 1 as well as relating to the registration of reporting requirements of tax help clubs, by decree with the consent of the Federal Council 3 on the procedure of opening and closure of counselling centres and when ordering outpatient clinic managers;
4. about the statements required for the appointment of a Director of counseling and evidence;
5. on concluding and maintaining the liability insurance, the content, the scope and the exclusions of the insurance contract, as well as on the amount of the minimum sum.
(2) the provincial governments be empowered to transfer the Oberfinanzdirektion on another country financial regulator after the second section of the first part assignments. These tasks can be transferred by agreement also on a country financial authority of another country. The State Governments can transfer Ordinance on top country authority for financial management the empowerment.
Second part of Accountants order first section general rules of § 32 tax advisor, tax agents and tax consulting companies (1) tax advisor, tax agents and tax consulting companies provide businesslike assistance in tax matters in accordance with the provisions of this Act.
(2) tax advisors and tax agents require the order; they exercise an independent profession. Their activity is not a business.
(3) tax advisory firms need the recognition. The recognition requires proof that the company responsible is run by accountants.

§ 33 contents of activity tax advisor, tax agents and tax consulting companies have the task to advise their clients in tax matters within the framework of its mission, to represent them and to assist them in processing their tax affairs and in meeting their tax obligations. These include the assistance in criminal tax matters and fine things a tax offence because of as well as the assistance in the performance of accounting duties, composed on the basis of tax laws, in particular the preparation of the tax balance sheets and their tax assessment.

Section 34 training establishment, further advice centres (1) tax advisors and tax agents must immediately establish a vocational establishment after ordering and entertain such. Professional branch of an independent tax consultant or tax agent's own practice, from which he primarily exercises his profession. A professional establishment one hired tax advisor or tax agent exclusively according to § 58 his regular, its first established at several employment workplace.
(2) other advisory bodies can be entertained as far as fulfilling the professional obligations is not undermined. Head of the further advice needs to be a different accountant or tax agent, who has his training establishment at the place of the counselling centre or in their vicinity. Sentence 2 shall not apply if the more clinics in another Member State of the European Union or in another Contracting State to the agreement on the European economic area or in the Switzerland. The responsible for the vocational branch Chamber of tax consultants may allow a derogation from sentence 2 on request. The more counselling in another Chamber district, is the Chamber of tax consultants responsible for the more counselling is heard prior to the issuance of the exemption. An exemption is allowed only for another advice place of a tax advisor or tax agent.
Second section prerequisites for the exercise of the profession first personal requirements section 35 subsection admission to the examination, exemption from the examination, organizational conduct of testing, acceptance of testing, repeat the testing and instrumentation of the Audit Committee (1) as tax advisors may be ordered only who has passed the examination or has been released by this test. The examination must be placed before an Audit Committee, is to make at the top country authority responsible for the financial management. Three officials of the higher service or comparable employees of the financial management belong to this, of which one as Chairman, as well as three accountants or two accountants and a representative of the economy.
(2) the participation of the examination requires approval.
(3) the result of the examination will be announced the candidate of Supreme National Authority responsible for the financial management. Passing the examination is of the Supreme Land authorities responsible for financial management, the exemption from the audit is to certify in writing by the competent Chamber of tax consultants.
(4) the test can be repeated twice.
(5) the admission to the examination, exemption from the examination and the organizational verification are tasks of the competent Chamber of tax consultants. The acceptance of testing is task of the Audit Committee.

Section 36 requirements for admission to the examination (1) admission to the tax advisor exam requires that the applicant, 1 with specialization in economics has successfully completed an economics or law degree or another higher education and 2 then has worked virtually.
The practice must be exercised over a period of at least three years, if the standard length of studies less than four years 1 No. 1 pursuant to sentence, otherwise over a period of at least two years. Was completion and be ahead in a, a such first degree, further University studies in a University pursuant to sentence 1 No. 1 a first professional qualification pursuant to sentence 1 No. 1 purchased a further professional qualification degree, are summed up the control periods of both programmes; Hours of practical activities be taken into account insofar as they are after the acquisition of the first professionally qualifying degree.
(2) an applicant is at least seven years as a clerk or at least equivalent position to the tax advisor exam also to admit if he has passed a final examination in a commercial apprenticeship 1 or an other equivalent qualifications has and after completion of the training of ten years or in the case of the successfully undocked exam for the certified accountant or tax specialist seven years has worked practically belongs to 2. the financial administration as a civil servant of the upscale service or as an employee of comparable or belongs to has and when you has been working virtually.
(3) the practical activity required in paragraphs 1 and 2 must extend to an extent of at least 16 hours per week in the area of taxes administered by the federal or State financial authority.
(4) evidence of the existence of the conditions referred to in paragraphs 1 to 3 are subject to the provisions of the official form to provide no. 1 letter a has been introduced in accordance with § 158. The candidate has his application for admission to the examination to attach these documents.

§ Has 37 accountant examination (1) the examination of applicants to demonstrate that he is capable of properly exercising the profession of a tax consultant.
(2) the examination consists of a written part of three supervisory work and an oral examination. The stage of implementation of the written part of the examination, the examination papers of supervisory work, the processing time and the resources approved for the written part of the examination are to be further determined by the countries top financial authorities responsible for the financial management.
(3) the tax advisor exam testing areas are 1 tax procedural law as well as penalty - and misdemeanor tax, 2. taxes on income and earnings, 3 review law, inheritance tax and property tax, 4. consumption and transport taxes, basics of customs law, 5. commercial law as well as basic principles of European Union law, civil law, company law and insolvency law, 6 business administration and accounting, 7 economy, 8 professional law.
It is not required that all areas are subject to the audit.

§ 37a examination in special cases (1) Accountants and sworn accountants, as well as applicants who have passed the exam as a chartered accountant or certified public accountant, may at the request of the tax examination in shortened form. Yet you will fall No. 5 to 7 examination areas named in § 37 para. 3. Examination consists of a written part from two supervisory work and an oral examination.
(2) applicants with an enablement - or proof of training, which is entitled in an other Member State of the European Union or Contracting State of the agreement on the European economic area or Switzerland to the independent assistance in tax matters can request an aptitude test in the meaning of article 14 paragraph 1 in connection with article 3 of Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications (OJ L 255 of the 30.09.2005, p. 22, OJ L 271 from October 16, 2007, p. 18), as amended by Directive 2006/100/EC of the Council of November 20, 2006 (OJ L 363 of 20.12.2006, p. 141) drop. The successfully undocked aptitude test purchase same rights as by the successfully dropped tax advisor exam.
(3) the enablement - and qualifications within the meaning of paragraph 2 must be issued in a Member State or a Contracting State or of Switzerland by a competent authority designated in accordance with its laws, regulations and administrative provisions. You must certify that the professional qualification level of the holder at least directly below the level referred to in article 11 is 2(d) or 3(3)(e) of Directive 2005/36/EC and the person so in that other Member State or Contracting State or Switzerland to the assistance in tax matters is entitled. Sentence 2 shall apply also for formal qualifications, that by a competent authority in another Member State or Contracting State or of Switzerland were issued, unless they certify acquired completed training in the community, have been recognised as equivalent of these and give same rights as regards the taking up and pursuit of the profession of tax consultant or prepare on the practice of tax consultant. Sentence 2 shall also apply to professional qualifications, which may correspond to the requirements of laws, regulations and administrative provisions of the Member State for the taking up and pursuit of the profession of tax consultant, where relevant in accordance confer acquired rights proprietor but under the law of the Member State of origin. Applicants from States where the tax consultant profession is not regulated, at least three years to an extent of at least 16 hours per week in a Member State or a Contracting State or of Switzerland this profession must have had in addition over the previous ten years. The competent authority must certify pursuant to sentence 1, that the owner was prepared on the exercise of the profession. The obligation to prove this three-year experience is cancelled if the qualifications regulated the conclusion of a training within the meaning of article 13 para 2 of subpara. 3 of Directive 2005/36/EC confirms.
(3a) the competent authority has to acknowledge receipt of the documents the applicant within one month and if necessary to inform, what documents are missing. The professional recognition procedure is as soon as possible, but no later than three months after submission of the complete documentation to complete. The period may be extended by one month. The aptitude test is the deadline for the implementation of the professional recognition procedure apply. The applicant can appeal against decisions not timely made.
(4) applicants with the requirements referred to in paragraph 2 should prove their ability with the qualifying examination, properly to be able to practise as a tax consultant in domestic. The examination covers the knowledge necessary to practice from the areas referred to in article 37, paragraph 3. The qualifying examination consists of a written part from a maximum of two supervisory work from different fields of examination and an oral examination. The test in one of the test areas referred to in article 37, paragraph 3 is omitted if the applicant can prove that he has gained a significant part of the knowledge during his previous training or in the context of his previous work, which are required in the allocated inspection area. The proof of the knowledge acquired in the course of previous training is to run through diplomas or equivalent certificates of a State or state-recognised university or a higher education or another establishment. To demonstrate of the knowledge acquired in the course of previous professional activities are To submit case lists which must contain following information: Files - or business sign, subject, period, type and level of activity, State of play. Anonymous work samples are also requested by the body responsible for the testing to submit.
(4a) cooperate with the competent authorities in other Member States of the European Union, in the Contracting States of the agreement on the European economic area and of Switzerland and exchange information on the existence of the competent authorities within the meaning of paragraph 3 of disciplinary or criminal or other serious issues if they affect the exercise of the profession of the person concerned. section 83 of this Act and § 30 of the tax code do not preclude the.
(5) the rules apply for the test in shortened form and for the aptitude test in addition to the tax advisor exam.

§ 37 b responsibility for admission to the examination for the liberation from the trial, for the organizational verification, for taking the examination and for the appointment and dismissal of the Audit Committee (1) for admission to the examination for exemption from the examination and for the organizational verification is the Chamber of tax advisors responsible, in whose district the applicant at the time of application is predominantly professional working or , provided that the applicant engaged in any activity, he has his residence. Several residences, the residence is decisive, in which the applicants mainly holds up.
(2) relevant to paragraph 1 it is located abroad, so the Chamber of tax consultants is responsible, in whose district the place of intended professional establishment located in Germany. The intended professional Office is located abroad, so the Chamber of tax consultants is responsible, at the admission to the examination has been requested.
(3) in order to carry out the tasks referred to in paragraph 1, a Chamber of tax advisors can make a common place by agreement, which requires the approval of Supreme National Authority responsible for the financial management, with a different Chamber of tax consultants. This applies across country borders, if the Supreme Land authorities responsible respectively for financial administration approve this. The common position is for the Chamber of tax advisors, which is locally responsible for the candidate. There are several chambers of tax advisors, in a country top country authority responsible for the financial management determines after consultation with the Chambers of tax advisers whether a several together or each Chamber of tax consultants to perform the tasks.
(4) for the acceptance of testing, the Audit Committee Supreme National financial management authority is responsible, area in which the applicant was admitted to the examination. The responsibility can be transferred to an Audit Committee at an other top country authority responsible for the financial management by mutual agreement.
(5) the appointment and dismissal of the Chairman, the other members of the Audit Committee and their deputies is carried out the Supreme country authority responsible for the financial management. Several audit committees can be formed.

Conditions for exemption from the examination (1) of the tax advisor exam are article 38 to liberate 1 professors, which at least ten years in the field of taxes administered by the federal or State financial authority; taught as a professor at a German University
2. former financial judge, that at least ten years in the field of taxes administered by the federal or state tax authorities have been active;
3. former officials of the higher service and comparable employees a) of financial management, which at least ten years in the area of managed by the federal or State financial authority have been active taxes as a section head or at least in the equivalent position in the senior civil service or as an employee in comparable remuneration group, b) of legislative bodies, the courts of the jurisdiction of financial as well as of the highest authorities and the audit authorities of the Federal and State Governments , which at least ten years mostly; worked in the higher service or as an employee in comparable remuneration groups in the field of taxes administered by the federal or state tax authority as a section head or at least equivalent position the employees of the factions of the German Bundestag are regarded as officials of the legislative bodies in the meaning of that provision;
4. former officials of the upscale service and comparable employees a) of financial management, which at least fifteen years in the area of managed by the federal or state tax authorities have been active taxes as an administrator, or at least in the equivalent position in the upscale or higher service or as an employee in comparable remuneration group, b) of legislative bodies, the courts of the jurisdiction of financial as well as of the highest authorities and the audit authorities of the Federal and State Governments , which at least fifteen years mostly; worked in the upscale or higher service or as an employee in comparable remuneration groups in the field of taxes administered by the federal or state tax authority as an administrator, or at least in the equivalent position the employees of the factions of the German Bundestag considered officials of legislative bodies within the meaning thereof.
(2) para 3 and 4 also applies the exemption from the examination § 36. Persons covered by paragraph 1 No. 2-4, as well as professors at State administration-internal colleges with training courses for the public service can be exempted only after retiring from the public service or employed as an employee of a faction of the Bundestag by the examination.

§ 38a binding information (1) at the request of the competent Chamber of tax consultants issued a binding information about individual conditions for admission to the examination or for an exemption from the examination.
(2) section 37 applies to territorial jurisdiction b para 1 to 3 according to.

§ Has 39 fees for registration, testing, liberation and binding information, reimbursement of costs (1) for the processing of the application for admission to the examination for exemption from the examination or grant a mandatory information about individual conditions for admission to the examination or waiver of the examination the applicant to pay a fee of two hundred euros to the competent Chamber of tax consultants.
(2) for the testing, the applicant has to be determined by the competent Chamber of tax advisers time to pay a fee of one thousand euros to the competent Chamber of tax consultants. The applicant pays the fee in a timely manner, shall imply a waiver of admission to the examination. The applicant resigns from testing until to be determined by the competent Chamber of tax consultants, so the fee will not be charged. The applicant resigns to the end of the processing time for last supervisory work, is so to refund the fee in half.
(3) in a list of charges according to § 79 paragraph 2 others can be determined the height according to the fees referred to in paragraphs 1 and 2.
(4) the competent Chamber of tax consultants has for the creation of the examination papers of the supervisory work to reimburse costs incurred the Supreme Land authorities responsible for financial management. The allowances and other expenses for the members of the Audit Committee be paid directly by the competent Chamber of tax consultants to the members of the Audit Committee. Supreme National Authority responsible for the financial management is free to the extent its payment obligations towards the members of the Audit Committee. For payments pursuant to sentences 1 and 2, the competent Chamber of tax advisors may require no replacement of the Supreme Land authorities responsible for financial management.

Article 39a withdrawal decisions (1) admission to the examination or exemption from the examination is of the competent Chamber of tax consultants, the examination decision of Supreme National Authority responsible for the financial management, represented by the competent Chamber of tax advisors, to take back is if 1 obtained by unfair means such as fraud, threat or bribery has been, 2.
the beneficiary information has obtained it, which was incorrect or incomplete in essential relationship, 3. their illegality was the beneficiary known or not known as a result of gross negligence.
Cover the withdrawal reasons pursuant to sentence 1 only on the admission to the test, is also the examination decision to withdraw. After a withdrawal in accordance with set 1 or set 2 the tax advisor exam is considered to be not passed.
(2) the Supreme Land authorities responsible for the financial management and the accountant Chambers have facts within the meaning of paragraph 1 sentence inform 1 No. 1 to 3 of the competent Chamber of tax consultants. section 83 of this Act and § 30 of the tax code do not preclude these messages. Are facts set known 1 No. 1 to 3 during the ordering procedure of the competent Chamber of tax advisers referred to in paragraph 1, this is suspended pending the outcome of the procedure.
(3) before the withdrawal, the person concerned can be heard.
Second subsection order § 40 ordering Chamber of tax consultants, appointment procedure (1) after passing the exam, or after the liberation of the examination is to order the candidates upon request by the competent Chamber of tax consultants as a tax consultant. The territorial jurisdiction of the Chamber of tax advisors ordering depends on the intended professional branch of the applicant. Intended professional branch office abroad is the Chamber of tax advisors responsible, has exempted the applicant from the trial or the Chamber of tax advisors, in whose area the candidate has been tested for the order.
(2) before ordering, the Chamber of tax consultants has to examine whether the applicant is personally suitable. Order shall be refused if the applicant 1 not in orderly economic conditions live;
2. as a result of criminal conviction, the ability to the clothing of public offices does not have;
3 is for health reasons not just temporarily incapable of properly exercising the profession of tax consultant;
4. so behaved that the concerns are understandable, he will the professional obligations as tax advisors do not meet.
(3) the order is also to fail 1 if a decision happened pursuant to § 39a para 1;
2. as long as the candidate performs an activity which is incompatible with the profession (§ 57 par. 4).
3. as long as not the provisional cover on the request at the end of a professional liability insurance policy or proof of co-insurance exists when an employer.
(4) if it is necessary to decide on the refusal reason of paragraph 2 No. 3 the competent Chamber of tax consultants who give in writing the applicant to submit the opinion of a physician about his State of health given by you within a reasonable period to be determined by you. The opinion must be on an investigation of the applicant and, if a doctor deems to be necessary, based on a clinical observation of the candidate. The applicant has to bear the costs of the opinion. The applicants without sufficient reason fails to the arrangement of the Chamber of tax advisors within the set time limit, the request for order is deemed withdrawn.
(5) prior to the refusal of the order, the applicant is to listen. Denying the order, a written opinion to grant's.
(6) for the processing of the application for the order, the applicant has to pay a fee of 50 euros to the competent Chamber of tax consultants, not by a scale according to § 79 para 2 something else unless otherwise provided.

§ 41 professional certificate (1) the applicant is ordered by handing a deed as a tax consultant.
(2) before handing over the document, the applicant before the competent Chamber of tax consultants has the insurance to leave, that he will faithfully perform the duties of a tax consultant.

Section 42 of tax representative of tax agent, who is ordered according to the provisions of this act as such. The rules for the appointment as Steuerberater are to apply by analogy as tax representative.

§ 43 (1) job title job title is "Accountant" or "Tax representative". Women can choose the job title "Accountant" or "Tax agent". The professionals have to do the job title in the professional traffic.
(2) the management of another job titles is permitted only if they are been given officially. Other accessories and the reference to a former property of the civil servants are not permitted in professional transport.
(3) accessories, which point to a college degree or a State-awarded graduation, are allowed.
(4) the term "Tax consultant", "Tax representative" or "Tax firm" may result in only who is entitled under this Act to do so. It is prohibited to use other terms referring to a tax consulting. Sentence 2 shall not apply to attorneys at law, established European lawyers and law firms.

Section 44 label "Agricultural book place" (1) Accountants, tax agents, lawyers and established European lawyers, a special competence in the field of assistance in tax matters for agricultural and forestry operations within the meaning of the assessment prove can be awarded at the request of permission, as an addition to the professional title "Agricultural accountancy Office" to the title. The award takes place through the Chamber of tax advisors, in whose area of the applicant has his occupational branch.
(2) the particular competence within the meaning of paragraph 1 sentence 1 is to demonstrate through an oral examination before a Committee of expertise which can be make at the Chamber of tax advisors. People who demonstrate their special expertise through relevant training and tax have advised at least three years-buchführende agricultural and forestry farms, can be prepared at the request of the oral examination. Decides on the application for exemption the competent Chamber of tax consultants in consultation with the Supreme Land authorities responsible for agriculture or from her designated authority and, as far as the applicant is lawyer or established European lawyer, in consultation with the lawyers responsible for the professional branch of the applicant's.
(2a) partnership companies in accordance with § 3 No. 2 are entitled to the title "Agricultural accountancy Office" as an addition to the name, if at least an Associates shall be entitled to use the title 'Agricultural book shop' as an addition to the occupation.
(3) tax consulting companies are authorised to lead the denomination, if at least a legal representative is entitled to use this title as an addition to the professional title "Agricultural book place" as a additional to the company or the name.
(4) No. 8 clubs in the sense of § 4 the designation are authorized, as an addition to the name of the Association "Agricultural accountancy Office" to lead.
(5) public bodies (§ 4 No. 3) and associations of persons within the meaning of section 4 may use for this book place the label "Agricultural book agent" No. 7, holding a book Centre for agriculture and forestry, unless the head of the book is to use this title as an addition to the occupation.
(6) that power to the leadership of the label "Agricultural accountancy Office" goes out with extinction, withdrawal or the revocation of appointment as accountant or tax agent or with the termination or withdrawal of admission as a lawyer or established European lawyer.
(7) the power to the leadership of the label "Agricultural accountancy Office" is to be entered in the register of professional.
(8) for the processing of the application for awarding of the designation is "Agricultural accountancy Office" to pay a fee of one hundred and fifty euros to the competent Chamber of tax consultants, not by a scale according to § 79 para 2 something else unless otherwise provided.

Article 45 expiry of order (1) the appointment as accountant or tax agent is extinguished by 1 death, 2. renunciation to the competent Chamber of tax consultants, 3. final exclusion from the profession, 4th final withdrawal of the examination decision or the decision on the exemption from the examination pursuant to § 39a para 1.
The waiver is referred to in point 2 to Protocol or in writing to Chamber of tax advisors, which is locally responsible for the professional Office of a tax advisor or tax agent. A waiver declared in the professional court proceedings to the Court is given as to the competent Chamber of tax consultants.
(2) the order as a tax agent goes out further by ordering a tax consultant.

§ 46 withdrawal and revocation of appointment (1) is the order to withdraw if the accountant or tax agent has obtained the order by fraud, threat or bribery or information, that was incorrect or incomplete in essential relationship.
(2) the order shall be revoked if the accountant or tax agent 1 performs an activity as an employee or a commercial activity that is incompatible with his profession (article 57 par. 4).
2. as a result of criminal conviction the ability to the clothing public offices; lost
3. not the prescribed liability insurance covering the liability risks from his career maintains;
4.
Financial collapse is advised, unless that therefore the interests of the client are not at risk. a financial collapse is believed, when insolvency proceedings over the assets of the tax advisor or tax agent opened the tax advisor or tax agents in the directory to leading from the Court (§ 26 para 2 of the insolvency code, § 882 b of the code of civil procedure) is registered;
5. its professional office abroad moved, without having a process agent residing in Germany has been called. Name and address and any changes in the person or address of the representative ad litem are immediately to inform the competent Chamber of tax consultants. The accountant or tax agent remains a member of the Chamber of tax advisors, which he has heard so far;
6. a not maintains professional Office or 7 for health reasons is not just temporarily incapable of properly exercising his profession.
(3) in proceedings for the revocation of the order referred to in paragraph 2 No. 7 shall apply article 40 paragraph 4 in accordance with. Is the opinion without sufficient reason is not submitted within the time limit set by the competent Chamber of tax consultants, it is assumed that the accountant or tax agent for a reason of paragraph 2 is no. 7, which is to be clarified by the opinion, not only temporarily unable properly to exercise his profession.
(4) the order as tax advisors and tax representative is withdrawn by the Chamber of tax consultants or revoked. The territorial jurisdiction is determined according to the professional branch, in the cases of paragraph 2 section 40 para 1 sentence 3 No. 6 after the intended professional branch in accordance with section 40 para 1 sentence 2 applies accordingly. Professional Office abroad, the territorial jurisdiction is determined according to the last professional establishment within the territorial scope of this Act; does not exist, so the Chamber of tax consultants is responsible, in whose district the accountant or tax agent was appointed. Prior to the withdrawal or revocation, the person concerned can be heard.
(5) (dropped out) section 47 goes out the power to the leadership of the occupation (1) with the termination, withdrawal or revocation of the order goes out the power to lead the professional title "Steuerberater" or "Tax representative". Also, the label must not be taken with an additive that points to the previous permission.
(2) the competent Chamber of tax advisors may grant permission an accountant or tax agent, who renounces the rights out of order due to old age or physical suffering, on request, to continue to call accountant or tax agent.
(3) the competent Chamber of tax consultants may withdraw a permit granted pursuant to paragraph 2, or revoked if later circumstances are known or enter a tax consultant or the termination, withdrawal or revocation of the order would entail tax agent or pursuant to paragraph 2, sentence 1 could have led to the refusal of permission. Prior to the withdrawal or revocation of the permit, the person concerned can be heard.

Section 48 reappointment (1) former accountants and tax agents can be reappointed, 1 when the order is extinguished pursuant to § 45 para 1 No. 2. has been omitted on the ordering initiation of professional judicial proceedings (section 114), may be back ordered before the expiration of eight years, unless that an exclusion from the profession was not to be expected;
2. If in the case of extinguishment of the order pursuant to § 45 para 1 No. 3 the final expulsion from the profession in the where has been lifted or elapses since the final exclusion at least eight years;
3. If the order is revoked after section 46 and the reasons that have been decisive for the withdrawal, no longer exist.
(2) the provisions of § 40 shall apply accordingly subject to paragraph 3 for the re-appointment.
(3) for the processing of the application for reappointment, the applicant has to pay a fee of one hundred and twenty-five euros to the competent Chamber of tax consultants, not by a scale according to § 79 para 2 something else unless otherwise provided.
Third subsection Steuerberatungsgesellschaft § 49 appreciative Chamber of tax advisors, legal form of the company, social contract (1) public limited liability companies, limited partnerships on shares, limited liability companies, General partnerships, limited partnerships and partnership companies can be considered in accordance with this law tax advisory firms.
(2) General partnerships and limited partnerships can be recognized as tax advisory firms if they have been entered to its fiduciary activities as commercial companies in the commercial register.
(3) for the decision on the application for recognition as a tax consulting company, the Chamber of tax consultants is responsible, in whose area the company is headquartered. A copy or one is the request for recognition as a tax consulting company to add publicly certified copy of the articles of association or the articles of Association.
(4) any amendment of the articles of association or articles of association or of the shareholders, or in the person of authorized representatives is to show the competent Chamber of tax consultants within one month. The change display a publicly certified copy of the certificate shall be attached. The template of a simple copy of the relevant certificate is sufficient if the change in the trade or partnership register entered and filed a certified copy or an official expression of the registration at the Chamber of tax advisors. Is the change in the trade or partnership register is entered, a certified copy or an official expression of the registration is to furnish. A publicly certified copy of the certificate already exists the Chamber of tax advisors, it is sufficient if the following entry of the amendment in the trade or partnership register is a simple expression of the registration or a copy of the expression at the Chamber of tax advisors.

Article 50 conditions for recognition (1) requirement for the recognition is that the members of the Board of Directors, the Managing Director or the general partner are tax consultants. At least a tax consultant who is member of the Board of Directors, CEO or general partner, must have its training branch at the registered office of the company or in its vicinity. Personally liable partner can be also a tax consulting company that meets the requirements of section 50a.
(2) in addition to accountants, also lawyers, established European lawyers, auditors, sworn auditors and tax agents, members of the Management Board, Managing Director, or personally liable partners of tax consulting companies can be.
(3) the competent Chamber of tax advisors can approve that particularly competent persons with other training in one of the disciplines referred to in section 36 in addition to tax consultants are Board members, Managing Director, or personally liable partners of tax advisory firms. The permit must be refused only if the particular expertise is lacking or the personal reliability does not exist.
(4) the number of Board members covered by paragraph 2 and 3, Managing Director and general partner must not exceed the number of tax consultants Board, the business leaders or the partners.
(5) in the case of joint-stock companies or limited partnerships on shares, the share name must be. The transfer must be bound by the consent of the company. The same applies to the transfer of shares in a company with limited liability.
(6) the mutual recognition may be granted as long as not the provisional cover at the request at the end of a professional indemnity insurance.

§ 50a capital is also that the shareholders only tax consultants, lawyers, European lawyers established, accountant, sworn auditor, tax agents, in the society professionals, whose activities as a member of the Board, Managing Director or general partner pursuant to § 50 para 3 has been approved, or tax advisory firms, which meet the requirements of this paragraph are 1 (1) precondition for recognition;
2. shares in the tax consultancy firm; not held for the account of a third party
3. in the case of corporations, the shares belong to persons within the meaning of point 1;
4. in the case of limited partnerships; adopted the deposits registered in the commercial register of persons within the meaning of point 1
5. tax consultants, lawyers, established European lawyers, auditors, sworn auditors, tax agent or tax consultancy firms which meet the requirements of this paragraph, stand together for the majority of the voting rights of shareholders, KGaA, shareholders of a company with limited liability or limited partners and 6.
It is intended in the social contract that for the exercise of shareholder rights only people can be empowered, are tax consultants, lawyers, established European lawyers, chartered accountant, sworn auditor or tax agents.
(2) have persons in the sense of paragraph 1 No. 1 to a joined civil-law, the purpose of which is only holding of shares in a tax consulting company, so the shares in the tax consulting company in relation to their participation in the civil-law partnership allocated to them. Foundations and registered clubs are considered professionals within the meaning of paragraph 1 No. 1, if they are used exclusively for retirement provision in the tax consulting company of active people and their bereaved families and the organs appointed legally representing the control correspond to in section 50, subsection 4.

§ Has 51 fees for recognition (1) for the processing of the application for recognition as a tax consulting company to pay the company, not by a scale according to § 79 para 2 something else unless otherwise provided a fee of five hundred euros to the competent Chamber of tax consultants.
(2) for the processing of an application for exemption according to article 50, para. 3, the company has to pay a fee of one hundred and fifty euros to the competent Chamber of tax consultants, not by a scale according to § 79 para 2 something else unless otherwise provided.
(3) section 52 certificate that recognition as a tax consulting company uses the competent Chamber of tax consultants a certificate from.

Article 53 term "Tax firm" the society is obliged to accept the label "Tax firm" in the company or the name. For a partnership, the duty is cancelled pursuant to section 2 para 1 of the Partnership Act of 25 July 1994 (Federal Law Gazette I p. 1744), in addition to include the job titles of all professions represented in the partnership in the name.

Article 54 termination of recognition (1) recognition is extinguished by 1. dissolution of the company, 2. waiver of the recognition.
(2) the waiver is to explain in writing to the competent Chamber of tax consultants.
(3) the competent Chamber of tax advisors can order if the persons ordered to legally represent provide no sufficient guarantee for the proper handling of pending matters according to § 33, a tax advisor or tax agents in this respect to the processor.
(4) section 70 paragraph 1 to 4 shall apply mutatis mutandis.

Article 55 withdrawal and revocation of recognition of (1) the competent Chamber of tax consultants has to withdraw the recognition, if arising after the recognition, that she should have been denied.
(2) that has competent Chamber of tax advisors credit revoked if 1 not the liability insurance required under this Act maintains the company or 2. other conditions for recognition of the society subsequently fall away, except that the society within a reasonable by the competent Chamber of tax consultants period specified the State corresponding to the law brings about. The period is at least five years for discontinuance of the requirements referred to in § 50a because of a succession.
(2a) the recognition is also to withdraw, if the company is insolvent, unless that therefore the interests of the client are not at risk; the financial collapse is believed to have if the society in the debtor directory to leading from the Court (§ 26 par. 2 of the German insolvency code, § 882 b of the code of civil procedure) is entered.
(3) before the withdrawal or revocation is to hear the tax consultancy.
(4) the withdrawal or revocation is made, because the company has no Board, no Director or a general partner, the decision can be announced each shareholder.
(5) paragraph 3 and section 70 para 1 to 4 shall apply § 54.
Third section rights and obligations Article 56 more professional associations (1) tax advisors and tax agents may other accountants and tax agents, auditors, sworn auditors, members of lawyer Chamber and the Chamber of patent attorneys to community practice in the framework of the own professional powers connect. With lawyers who are also notaries, this connection must be entered only related to the exercise of the legal profession. In addition, the connection is aimed with lawyers who are also notaries, according to the provisions and requirements of the notarial profession law.
(2) tax advisors and tax agents may with other accountants and tax agents, auditors, sworn auditors, members of lawyer Chamber and the Chamber of patent attorneys in § 3 No. 2 and 3 these associations, payroll tax help clubs, associations within the meaning of § 4 No. 8, societies and associations within the meaning of § 155 1 form an Office community. Paragraph 1 sentence 2 and 3 is to apply by analogy.
(3) a concentration within the meaning of paragraphs 1 and 2 with foreign professionals who have their professional establishment abroad is permitted, if these foreign one in § 3 No. 1 profession comparable mentioned professions in the training and the powers and the conditions for the exercise of the profession meet the requirements of this Act in essence.
(4) the establishment of companies referred to in paragraph 1 and 3, and changes in the conditions of society are to display according to the ethical rules of the competent Chamber of tax consultants. At the request of the Chamber of tax advisors are to provide necessary information and submit the contracts for the joint exercise of the profession, as well as their changes.
(5) tax advisors and tax agents may enter professional cooperation applied to a specific case or in the long term, of the adoption of community orders with freelance professionals in the sense of § 1 para 2 of the Partnership Act, as well as by these skilled professional practice communities (cooperation). You are obliged to ensure that their professional obligations are complied with the cooperation. This is not guaranteed, the cooperation must be terminated immediately.

Article 57 General professional obligations (1) tax advisors and tax agents have to practice their profession independently, autonomously, conscientiously, secretive, and without adverse professional advertising.
(2) tax advisors and tax agents shall refrain from any activity, which is incompatible with their profession or the reputation of the profession. You have to prove themselves outside of the professional activity of the trust and the their profession requires caution worthy.
(2a) Accountants and tax agents are committed to training.
(3) with the professional of tax advisor or a tax agent, acting as an auditor, lawyer, established European lawyer or certified public accountant; are especially compatible 1
2. a professional activity, which has foreign interests including advice on the subject;
Economic Advisory 3., advisory or fiduciary activities, as well as the issuance of certificates of compliance with tax rules in balance sheets and income statements;
4. the activity of a teacher at universities and scientific institutes; This does not apply to teachers on State management-internal colleges with training courses for the public service;
5. a free literary activity as well as a free lecture and teaching;
6. the implementation of teaching and lectures in preparation for the tax advisor exam and the exam as a chartered accountant and certified public accountant and to the training of the members of the Chambers of tax advisors and their employees.
(4) activities that are incompatible with the profession of tax counsel and of the tax agent, in particular 1 one considered to be commercial activities; the competent Chamber of tax consultants may allow exceptions from this prohibition, as far as the activity a violation of professional obligations is not expected;
2. an activity as an employee except in the cases of paragraph 3 No. 4 as well as the articles 58 and 59. An activity as an employee of the financial management is always incompatible with the profession of a tax advisor or tax agent.

§ 57a advertising advertising is allowed only if objectively informed and focused not on issuing an order in individual cases through the professional activity in form and content.

§ 58 associate tax consultant and tax agents may exercise their profession as an employee of a person or entity within the meaning of § 3 No. 1 to 3. You may in addition worked 1 as leader or as employees of cooperative auditing associations, cooperative trust or supra-local audit bodies for authorities and institutions of under public law 2. as head of accountancy offices or advisory boards of payroll tax clubs of of help, 3. as employees of accountancy offices or advisory boards of payroll tax help clubs, when the book place, the respective Office of the book agent or the counselling from an accountant or tax agent , 4. as employees of cooperatives or other body of persons, a)
whose members are exclusively persons and societies within the meaning of § 3 and b) whose purpose is only the operation of facilities to support the members in the exercise of their profession, 5 as employees of professional associations of the professions referred to in article 56, paragraph 1, 5a.
as an employee, if they perform activities within the meaning of section 33 in the context of the employee relationship. This does not apply if this will impair the obligation to the independent and autonomous profession. The accountant or tax agent must be active not in his capacity as accountant or tax agent for a customer, he must make his work time and strength which on the basis of a permanent service or similar employment available. The accountant or tax agent has to indicate the client for his employees work mandate acquisition. § 57 par. 4 No. 2 2 set remains untouched, 6 as employees of foreign professionals who have their professional establishment abroad, if they are comparable to the referred to in § 56 para 4 and the conditions for the exercise of the profession meet the requirements of this Act in essence; This only applies for employees of associations domiciled abroad, insofar as it is associations, whose Board members, Managing Director, personally liable partners, members or other shareholder majority people are abroad a the in § 3 No. 1 profession comparable mentioned professions in the training and the powers and where the conditions for the exercise of the profession meet the requirements of this Act in essence , 7 as Managing Director or employee of a European economic interest grouping, when all business leaders and all members are European tax advisory, business searching, or legal advisory professionals.

Section 59 is accountant or tax agent in the public service or official relationship an accountant or tax agent entered into a public service ratio as election officer on time or a public official relationship, so he may not exercise his profession as a tax advisor or tax representative, unless that he perceives the task conferred on him an honorary. The competent Chamber of tax consultants may appoint an accountant or tax agent at his request or allow him to exercise his profession itself, if compliance with the General professional obligations as a result are not endangered.

Personal responsibility (1) autonomous occupation pursuant to § 57 para 1 exert section 60 only 1 independent tax advisor or tax agents, 2. authorized signatories of representatives of tax advisor, a tax agent or a tax consulting company, 3. employees, who provide assistance in tax matters according to § 58 with the right of the drawing.
(2) an independent activity in the cases of paragraph 1 does not exercise no. 2 and 3, who has been as zeichnungsberechtigter representative or as instructions to keep an employee through which freedom is taken from him to moderate duty Act (§ 57).

§ 61 former members of the financial management of former officials and employees of the financial management may be active for a period of three years after leaving the public service not for clients, with their tax affairs they were materially involved within the last three years before being eliminated.

Confidentiality of assistants to accountants and tax agents have their servants § 62, not even tax advisor or tax agents are to undertake to maintain secrecy.

Section 63 notification of rejection of a job have tax advisors and tax representative, taken in their profession in claim and does not want to accept the order, to explain the refusal without delay. You have to replace the damage arising from a culpable delay of this Declaration.

Article 64 rules relating to fees (1) tax advisors and tax agents are bound to a list of charges, which shall be adopted by the Federal Ministry of Finance Ordinance with the consent of the Federal Council. The Federal Ministry of Finance has to hear the Chamber of tax consultants. The amounts of the fees shall not exceed the scope of the reasonable and has after 1 time to judge 2. value of the object and the 3 kind of task.
(2) that is also without the consent of the clients allowed assignment of fees claims or transfer their recovery to individuals and associations within the meaning of § 3 No. 1 to 3 and these educated professional practice communities (article 56). In addition, assignment or transfer are allowed only if an express, written consent of the client or the claim is legally established. Prior informed consent, the client about the duty to a tax advisor or tax agent to the assignee or Einziehungsermächtigten is to educate. The new creditors or Einziehungsermächtigte is required as the appointed accountant or tax agent in the same manner to secretiveness.

§ 65 requirement to the acquisition of a litigation tax advisors have in proceedings before the courts of the financial jurisdiction of the representation of a party to take over when they are attached this to provisionally free the rights on the basis of § 142 of the Court's financial regulations. The accountant may request to cancel the appointment, if this important reasons.

§ 65a required duty to take on the advice and assistance are tax consultants and tax agents to take the advice and assistance provided in the Advisory assistance Act. You can reject the advice and assistance in a particular case for good cause.

§ 66 hand files (1) the accountant or tax agent has the manual files for a period of ten years after the end of the order to be kept. This obligation shall cease upon delivery of hand files on the contracting authorities not later than six months after the client has received the prompt of a tax advisor or tax agent to take the hand files in reception.
(2) the tax advisor or tax agents, the publication of the manual files may refuse his client until he is satisfied because his fees and expenses. This does not apply, the usurpation of the hand files and the individual documents is inappropriate under the circumstances.
(3) hand files are only the documents of the accountant or tax agent on the occasion of his professional activity, received from the client or for him but not the correspondence between the accountant or tax agent and his principal, the documents, which it has already received in original or copy, as well as the working papers produced for internal purposes within the meaning of this provision.
(4) paragraphs 1 to 3 shall apply mutatis mutandis if the accountant or tax agent to complete by hand files of electronic data processing. The provisions on the obligation to store business documents in other laws remain unaffected.

Section 67 professional liability insurance (1) independent tax advisor, tax agents and partnership companies, even those with limited professional liability according to § 8 paragraph 4 of the Partnership Act, must be adequately insured against the liability risks resulting from their work.
(2) professional limited partnership companies meet the requirements under section 8 paragraph 4 sentence 1 of the Partnership Act, if they have a professional indemnity insurance, whose minimum insurance sum amounts to one million euros. The services of the insurer for all damages caused within one insurance year can be limited to the amount of the minimum sum insured, multiplied with the number of partners. The annual maximum for all damage caused in one insurance year shall be at least four million euros.
(3) the competent authority within the meaning of § 117 paragraph 2 of the German insurance contract law is the Chamber of tax consultants.
(4) the Chamber of tax advisers granted third party to claim compensation claims at the request of information about the name, the address and the security number of for professional indemnity insurance of tax consultant, of the tax agent, tax consulting company or the partnership, as far as tax advisors, the tax agents, tax consulting company or the partnership has no overriding legitimate interest in not to supply of the information.

§ 67a contractual limitation of claims (1) the claims of the client from the existing between him and the accountant or tax agent contract on replacement of negligently caused damage can be limited: 1. by written agreement in individual cases up to the amount of the minimum sum insured;
2. by pre-formulated contract terms on the quadruple amount of the minimum sum insured, if insurance cover is provided in this respect.
Set applies to professional practice companies 1 according to.
(2) the personal liability for damages can be limited by pre-defined terms on the members of a law firm, who edit the mandate within the framework of their own professional capacity and are referred to by name. The Declaration of consent to such a limitation must contain no other explanations and must be signed by the principal.

section 68 (dropped out) section 69 appointment of a common representative (1) tax advisors and tax agents have a general representative order, if they are more than a month prevented from exercising their profession; the order is notified to the competent Chamber of tax consultants. At the request of a tax advisor or tax agent, the competent Chamber of tax consultants appointed the representative. The representative must be an accountant or tax agent (sections 40, 42) be.
(2) the legal powers of a tax advisor or tax agent entitled to within the own powers the representative, which he represents. The representative is acting on its own responsibility, but in the interest, on behalf of and at the expense of the represented. The sections 666 and 667, 670 of the Civil Code shall apply mutatis mutandis.
(3) the competent Chamber of tax advisors can order the representatives officio, if the accountant or tax agent's failed to take a measure pursuant to paragraph 1 sentence 1 or to apply for the appointment of a representative under paragraph 1 sentence 2. The representative should only be ordered when the accountant or tax agent before, been asked to appoint themselves the representative or submit an application pursuant to paragraph 1 sentence 2, and she deadline has passed him for this. The tax advisor or tax agents, officio appointed as representatives may refuse the representation for one important reason. The competent Chamber of tax advisors concerning the permissibility of the rejection decision.
(4) the officially appointed representative is entitled to enter the practice rooms and to the associated with the practice items including the subject the accountant or tax agent for safekeeping trust property in possession, to reclaim and thereon to have. He is not bound to instructions of the represented. The principal shall not interfere with the activity of the representative. He has to pay an equitable remuneration the institutionally accredited representative, for which security is, if the circumstances so require. Can the parties the amount of remuneration or the security not agree or if the security owed is not paid, the Chamber of tax advisors at the request of the represented or the representative sets the remuneration. The representative is authorized to refer to advances on the agreed or fixed remuneration. The Chamber of tax consultants as a guarantor shall be liable for the fixed remuneration.
(5) the representative is appointed for a certain period of time, but no longer than for a period of two years. In the cases of § 59 is the appointment of the representative for the duration of the service or official relationship. The appointment may be revoked at any time.
(6) the officially appointed representative must be active for a period of two years after the expiration of the order not for a contracting authority which he supervised in his capacity as agent for the represented.
(7) an accountant or tax agent, for which a representative is appointed, died, legal acts performed by the representative prior to listing the deletion of deceased professionals in the professional register, are not ineffective, because the professionals at the time of the appointment of the representative or at the time of the completion of the Act no longer lived. The same applies to acts that still have not been made before entry of the deletion of the deceased professionals in the professional register the representative compared to.

Section 70 order a practice Unwinder (1) is an accountant or tax agent died, the competent Chamber of tax advisors can order a different accountant or tax agent to the processor of the practice. A processor can be ordered for the practice of an earlier tax consultant or tax agent, whose ordering has been extinguished, repossessed, or revoked.
(2) the processor is usually longer than to order for the period of one year. At the request of the Unwinder, the order is up to a year to extend, if he proves that pending issues still not could be completed.
(3) it is the processor, to settle the pending issues. He continues the current orders; within the first six months, he is also entitled to accept new orders. The same powers available to him had the deceased or former tax advisor or tax agents. The Unwinder is considered for the pending matters of the party empowers, if this is not made for exercising their rights in any other way.
(4) the tax advisor or tax agents, who officially appointed to the Unwinder can reject the settlement for one important reason. The competent Chamber of tax advisors concerning the permissibility of the rejection decision.
(5) para 2 and 4 shall apply mutatis mutandis § 69.
(6) the processor shall be entitled however except in the context of proceedings costs not obliged to assert charges claims and cost demands of the deceased or former tax advisor or tax agent in his own name, in the case of a deceased tax advisor or tax agent only on behalf of the heirs.
(7) the order may be revoked.
(8) § 69 paragraph 6 shall apply accordingly, except where there is written consent from the heirs or the former tax advisor or tax agent.

§ 71 order a practice trustee (1) transferred the practice of a deceased tax advisor or tax agent on a specific person, which is entitled at the time of the death of the deceased professionals not yet to the assistance in tax matters, as the competent Chamber of tax consultants for a period of time can order at the request of the heirs a tax advisor or tax agent for the trustee up to three years. In exceptional cases, the period can be extended for another year.
(2) the trustee takes office under their own responsibility but on behalf and at the expense of the heirs of the deceased tax advisor or tax agent. He is entitled to a reasonable compensation.
(3) the order may be revoked at any time.
(4) paragraph 1 shall apply accordingly for the practice of an earlier tax consultant or tax agent, which not only temporary order because of occupational disability is revoked (§ 46 para 2 No. 7) or who has waived his order for the reasons referred to in article 57 par. 4.
(5) § 69 paragraph 6 shall apply accordingly.

§ 72 § 57, 57a, 62 to 64 and 66 to 71 apply tax advisory firms (1) §§ 34, 56 para 2, § mutatis mutandis for tax consulting companies as well as Board members, Managing Director and personally liable partners of a tax consultancy, are not accountants or tax agents.
(2) the shareholders and the members of the supervisory bodies of companies provided for by law, statute or memorandum are sworn to secrecy.
Fourth section Chamber of tax advisors (1) have Organization of the profession Article 73 the tax advisors and tax agents, the Chamber district of their occupational branch in a upper financial district or by the State Government, and a member of a profession. This takes the term "Chamber of tax consultants".
(2) the Chamber of tax consultants is based in the area. It is a corporation of under public law.
(3) Oberfinanzdirektion be dissolved or merged, the previously formed Chambers remain in place. The former business area a defunct Oberfinanzdirektion is Chamber district continue, unless the State Government states otherwise.

§ 74 members of the Chamber of tax advisors are membership (1) except for tax advisors and tax agent the tax advisory firms, which have their headquarters in the area. Tax advisors and tax agents, which have established a professional establishment within the territorial scope of this Act, are members of the Chamber of tax advisors, in whose district they have been ordered. § 46 para 2 No. 6 remains unaffected.
(2) members of the Chamber of tax advisors are also, as far as they are not accountants or tax agents, the members of the Board of Directors, CEO or personally liable partners of a tax consulting company, which is headquartered in the District of the Chamber.

§ 75 joint Chamber of tax advisors (1) the Chamber of tax advisors can by a matching decision of the participating Chambers for the area of one or more districts of Chamber of or multiple countries to a common Chamber of tax consultants join forces. The individual tax advisor chambers formed for the area are thus being resolved.
(2) an Association for multiple countries is permitted only if there is an agreement of the countries concerned.

§ 76 tasks of the Chamber of tax advisors (1) the Chamber of tax advisors has the task to protect the professional interests of all the members and to monitor compliance with professional requirements.
(2) the Chamber of tax consultants is in particular, 1.
to advise the members of Chambers of tax advisors in matters of professional conduct (§ 57) and to teach;
2. on application to disputes among the members of the Chamber to mediate;
3. on application to disputes between members of the Chamber and their principals to convey;
4. compliance with the requirements of the incumbent members (§ 57) to monitor and manage the right of complaint (article 81);
5. the proposal lists of the Honorary Associate members the professional courts submit the land justice administrative authorities (§ 99 para 3);
6. care facilities for tax advisors and tax agents, as well as their surviving dependants to create;
7 opinion on refund, requesting a court, a State financial agency or other administrative authority of the country;
8 they by law to perform assigned tasks in the field of vocational training;
9. the professional members of the examination committees for tax practitioners to propose;
10. the duties assigned to the Chambers of the accountant of the second and sixth section of the second part of this Act.
(3) the Chamber of tax advisors can transfer the No. of 1 up to 3 designated duties individual members of the Board in paragraph 2; other tasks can be transferred to departments within the meaning of § 77a. In the case of paragraph 2 No. 4 second alternative may require the person concerned a decision of the Board.
(4) in consultation with the Chamber of tax advisors, according to the provisions of this Act for the perception of her pursuant to paragraph 2 No.10 duties jurisdiction is, an other Chamber of tax consultants can take on these tasks. This agreement is to include in the constitutions of the participating Chambers of tax advisors.
(5) the Chamber of tax consultants has also the task to lead the professional register.
(6) the Chamber of tax consultants is entitled to promote the training of young professional players.
(7) the countries can transfer the tax adviser Chambers alone or together with other law the tasks of a single authority within the meaning of the Administrative Procedure Act. The law regulates the supervision and may provide that the tax advisor Chambers also for applicants are active, which does not want to act as a tax consultant.
(8) the Chamber of tax consultants is number 1 of the code of administrative offences administrative authority for administrative offences pursuant to section 6 of the service obligations regulation committed by its members within the meaning of article 36, paragraph 1.
(9) the amount of the fines from the prosecution of offences referred to in paragraph 8 flow into the coffers of the administrative authority which issued the penalty.
(10) the Office pursuant to paragraph 9 carries the necessary expenses by way of derogation from section 105, paragraph 2, of the code of administrative offences. She is also liable within the meaning of § 110 paragraph 4 of the code of administrative offences.
(11) which has the Chamber of tax advisers of the task, in the cases of § 160 paragraph 1 according to the provisions of the Act against unfair competition claims to make, if there is evidence to suggest that unauthorized assistance in tax matters will continue.

§ 77 Board of Directors the Board of Directors of the Chamber of tax consultants is elected by the members. Can only be selected as a member of the Board, who is a personal member of the Chamber.

several departments form departments of the Board (1) who can Board § 77a, if allowed to the Statute of the Chamber of tax consultants. He transfers the shops that independently perform the departments.
(2) each Department must consist of at least three members of the Board. The members of the Department choose a Department Chairman, a Department Secretary and their deputies from their ranks.
(3) the Board shall determine the number of departments and their members, transfers the business departments and determines the members of each Department. Each Member of the Board of Directors can belong to multiple departments.
(4) the Board may authorize the departments to hold their meeting outside the seat of the Chamber of tax consultants.
(5) the departments have within their jurisdiction the rights and duties of the Board.
(6) instead of the Department, the Board decides if he deems it appropriate, or when the Department or its Chairman requests it.

§ 78 articles each Chamber of tax consultants is their statute itself. The Constitution requires the approval of the supervisory authority.

Section 79 commits subscriptions and fees (1) who are members to make contributions in accordance with a contribution order. The contribution rules requires the approval of the supervisory authority. The General Assembly determines the amount of contributions. To the limitation of the claim of the Chamber of tax advisors on payment of contributions are the rules applicable to the fees apply mutatis mutandis.
(2) the Chamber of tax consultants can charge for use of specific facilities or activities, or for official acts after the second and sixth section of the second part of the Act in accordance with a schedule of fees. The list of charges needed the approval of the supervisory authority. The charges with recourse to the special device or activity, in official acts, which require an application with its entrance at the Chamber of tax advisors, with other acts at the end of the official act. The 2nd section of the administrative costs act in force until August 14, 2013 amended is to apply accordingly. The rest applies the respective administration fees law of the country.
(3) (lapsed) section 80 obligation to appear before the Chamber of tax advisors (1) in supervisory and complaint cases have to give members of the Chamber of tax consultants the Board the body determined by the articles of Association of the competent Chamber of tax consultants or an officer of the Board or of the institution information and submit their hand files on demand, or to appear before the competent Chamber of tax consultants. This shall not apply if and as far as the tax advisor or tax agents this violate his obligation to professional secrecy or to be truthful answer or template of files of his hand the danger to would, for an offence to be a misdemeanor or a breach of professional duty and he relies on this. The accountant or tax agent is pointing to the right to refusal of information.
(2) where tax advisory firms, which have their headquarters in the area, do not or no longer are represented by personal members of the Chamber of tax advisors, paragraph 1 also for their legal representatives, who are not personal members shall apply.

Penalty for breach of duty of cooperation (1) to an accountant or tax agent for the fulfilment of its obligations according to § 80 stop section 80a, the competent Chamber of tax consultants against him, may lay down several times, a penalty. The individual penalty shall not exceed one thousand euro.
(2) the penalty must be threatened in writing. The threat and the fixing of the penalty payment must be to the accountant or tax agent.
(3) against the threat and the fixing of the penalty decision of the Oberlandesgericht may be requested within one month after the delivery. The higher regional court in whose area the Chamber of tax consultants is headquartered is in charge. The application shall be submitted in writing to the competent Chamber of tax consultants. The competent Chamber of tax consultants considered the request to be well-founded, so she has to help him; otherwise, there is the request to present the High Court without delay. The provisions of the code of criminal procedure on the appeal are to be applied mutatis mutandis. Denial (Section 308, paragraph 1 of the code of criminal procedure) is issued by the competent Chamber of tax consultants. The public prosecutor's Office is not involved in the procedure. The decision of the higher regional court can not be appealed.
(4) the penalty runs to the competent Chamber of tax consultants. It will be recovered on the basis of a granted by you, with the certificate of enforceability certified copy of the notification of the determination according to the regulations, that apply to the enforcement of judgments in civil litigation.

The conduct of a member of the Chamber of tax advisors, through this which he has obligations, article 81 Rügen objection right of Board (1) who can Board of Directors if the fault of the Member is low and a request for initiation of a professional judicial procedure is not required. § 92 and 109 paragraph 2 apply accordingly § 89 par. 2 and 3, §.
(2) the Board may no longer provide a rebuke when the professional court proceedings against the Member of the Chamber of tax consultants is initiated, or if more than three years have passed since the breach of duty. A complaint should not be granted while the proceedings on the application of a tax advisor or tax agent is pending after section 116.
(3) before the complaint is granted, the Member is to listen.
(4) the decision of the Board of Directors, through the behaviour of the Member will be reprimanded, shall be justified. He shall be notified to the Member. A copy of the notification is to inform the public prosecutor's Office at the court competent for the seat of the Chamber of tax advisers in the Senate for tax advisors and tax agents stuff is (§ 96).
(5) against the administrative decision by the Member within one month of the notification to the Board may raise objections. The Board, decides on the opposition Paragraph 4 shall apply accordingly.
Article 82 applying professional judgment (1) the appeal against the decision of the complaint will be rejected by the Board of Directors of the Chamber of tax consultants, so that is a member of the Chamber of tax advisors can apply for the decision of the District Court (Chamber of tax advisors and tax agents stuff) within one month after the delivery. The District Court in whose district the Chamber of tax advisors, whose Managing Board has granted the complaint is headquartered is responsible.
(2) the request is submitted in writing at the District Court. On the procedure, the provisions of the code of criminal procedure the appeal are to apply by analogy. Denial (Section 308, paragraph 1 of the code of criminal procedure) is delivered by the Board of Directors of the Chamber of tax consultants. The public prosecutor's Office is not involved in the procedure. A hearing can find place when she requested the Member of the Chamber of tax advisors or the District Court considers necessary. Of time and place of the hearing, the Board of Directors of the Chamber of tax advisors, the Member of the Chamber of tax advisors and his defenders are to notify. Nature and extent of evidence determines the land court. It has however to explore the truth officio on all facts and evidence to extend the taking of evidence, which are for the decision of importance.
(3) the notice of objection may not be lifted because the Board of Directors of the Chamber of tax consultants is wrongly adopted, was the fault of the Member of the Chamber of tax consultants and the request for introduction of professional legal proceedings not required. The conditions under which according to § 92 of a professional judicial punishment is or a professional legal proceedings may be not initiated or continued pursuant to article 109, paragraph 2, occur only after the Board has granted the complaint, the district court repeals the complaint notice. The decision is to be provided with reasons. He may not be contested.
(4) the District Court, where an application for professional judgment is filed, immediately informs the public prosecutor at the Court of appeal a copy of the application. Also a copy of decision to be communicated, with which the application will be decided is the public prosecutor's Office.
(5) the public prosecutor's Office because of the same behavior that the Management Board of the Chamber of tax consultants has reprimanded, introduces a professional legal proceedings against the Member of the Chamber of tax consultants, before the decision on the application for professional judgment against the complaint was taken, the procedure regarding the application is subjected to final completion of the professional legal proceedings. The Court finds in the cases of section 91 paragraph 2 after the suspension that the plea is ineffective.

Section 83 duty of Board members to maintain confidentiality (1) the members of the Board have - even after the retirement from the Board of Directors - about the matters which are known them in their activities on the Board members of the Chamber of tax consultants, candidates and others, to preserve secrecy against anyone. The same applies to members who used to participate in the Board or in the institutions determined by the Statute, and for employees of the Chamber of tax consultants.
(2) in proceedings before courts or authorities you may not in paragraph 1 only say designated persons on such matters, which are known to them in their activities on the Board or in the institutions determined by the Statute of members of the Chamber of tax consultants, candidates and other persons, or information, if a statement or information disclosure and is been relieved from the obligation to maintain confidentiality under paragraph 3. Other non-disclosure obligations and Zeugnisverweigerungsrechte remain unaffected.
(3) the Board of Directors approves Chamber of tax advisors required moderate discretion. The approval should be refused only when consideration for the position or the tasks of the Chamber of tax consultants or legitimate interests of persons of which the facts have become known, absolutely demand it. § 28 para 2 of the law on the Constitutional Court shall remain unaffected.

§ 84 Arbeitsgemeinschaft (1) several chambers of tax advisors can to a non-incorporated association join forces, if the articles of Association of the Chambers. Not supervisory powers or other tasks can be transferred but the work community, the responsibility of the individual Chambers of tax consultants is legally justified.
(2) the persons referred to in section 83 does not violate their duty to maintain confidentiality if they share with Affairs of the Association, which belong to the remit of the working group. Article 83, paragraph 1 shall apply mutatis mutandis for the people who are working for the Association.

§ 85 Chamber of tax advisors (1) the Chambers of tax advisors are a Federal Chamber. This results in the term "Chamber of tax consultants".
(2) the Chamber of tax consultants is a corporation of under public law. Its seat shall be determined according to its statutes.
(3) the Management Board of the Chamber of tax consultants is elected by the Chamber of tax advisors. In addition, the Chamber of tax advisors are their statute itself. The Constitution requires the approval of the supervisory authority.
(4) the provision of section 83 is to apply mutatis mutandis.

§ 86 tasks Chamber of tax advisors (1) the Chamber of tax consultants has to carry out the duties assigned to it by law.
(2) the Chamber of tax consultants 1 in questions, which go all the Chambers of tax advisors to determine the opinion of the individual Chambers and to determine the opinion of the majority in the ways of Community debate; in particular, is
2. professional regulations as to adopt statutes and to change;
3. guidelines for the care of the Chambers of tax advisors (§ 76 para. 2 No. 6) to set up.
4. in all matters affecting the totality of the Chambers of tax advisors the opinion of the Chamber of tax consultants the competent courts and authorities facing to bring;
5. the totality of the accountant Chambers to authorities and organizations to represent;
6 opinions to reimburse, authority involved in the legislation or Corporation of the Federal Government or a Federal Court requests;
7. the vocational training in the tax advisory professions to promote; She may grant non-binding recommendations of training the professionals.
(3) the statute decided no. 2 and changes thereto within the meaning of paragraph 2 by the Constitution Assembly as the organ of the Chamber of tax consultants. She is to deliver to the Federal Ministry of finance. As far as not the Federal Ministry of finance to release the statutes and changes thereto in whole or in part within three months after delivery, it is in the organ to publish, destined for pronouncements of the Chamber of tax consultants. It occurs on the first day of the month in power following the publication. Turns out after entry into force of the Statute, that it contradicts entirely or in parts of higherranking law, the Federal Ministry of finance may terminate to the extent the Statute.
(4) the articles of association can contain the statutory provisions to run further regulations, in particular as regards 1 the independent, autonomous and conscientious exercise of the profession;
2. the obligation of secrecy;
3. the permissible and the occupational adverse publicity;
4. the prohibition of participation in unauthorized assistance in tax matters;
5. professional behavior compared to clients, colleagues, courts, authorities and chambers of tax advisors, as well as against persons, companies and institutions within the meaning of articles 4 and 6;
6. the agreed and not agreed activities;
7. the professional liability insurance as well as the disclaimers and limitations of liability;
8. the specific obligations towards clients, in particular in connection with the handling of foreign assets;
9. the agreement, calculation, backup, and recovery of fees and costs;
10. the obligations in legal aid and advice help matters;
11. the requirement of passing of labels that indicate special knowledge of certain areas of the tax law;
12. the establishment of professional offices and other counselling services;
13. the behavior of cross-border activity;
14. the specific obligations in the common practice of the professional according to § 56;
15. the special requirements for the establishment, structure and activity of tax consulting companies;
16. the processing and the transmission of the practice;
17. the training of tax technical assistants.

§ 86a composition and functioning of the Constitution Assembly (1) of the articles of association meeting include as members: the President of the Chamber of tax consultants, the Presidents of the Chambers of tax advisors and other members (delegates). The Chamber of tax advisors manages the Affairs of the Constitution Assembly.
(2) the delegates are elected directly by the members of the individual Chambers of tax consultants in Board meetings. It is selectable, just, who is a personal member of the Chamber of tax consultants. The number of delegates based on the number of members of the Chamber. Each part thereof one thousand five hundred members of the Chamber of tax advisors, a delegate and an alternate are to choose at least two delegates and alternates for the individual Chamber of tax consultants. The number of Board members is applicable on January 1 of the year in which the articles of association meeting is convened.
(3) every Member of the Assembly of the articles of Association is independent and has a voice in the Constitution Assembly.
(4) the articles of association meeting will be convened in writing by the President of the Chamber of tax consultants with a notice period of six weeks. The President of the Chamber of tax consultants must call a Constitution meeting six weeks later when at least five tax consultants Chambers or one quarter of the members of the Constitution Assembly request it in writing and this specify the subject-matter is to be decided in the articles of association meeting over the.
(5) the President of the Chamber of tax consultants chaired in the articles of association meeting, in his absence his Deputy in the Office, unless the order provides otherwise.
(6) the articles of association meeting is quorate if at least two-thirds of its members are present. The articles of association meeting, concerning the adoption or amendment of the professional code, decisions by a majority of all members of the Assembly of the Statute, other decisions by a simple majority of the members present.
(7) the text of decisions taken by the Assembly of the Statute is to hold in a transcript, which is by the Chairman and a Secretary to be determined by the articles of association meeting to sign and be kept at the Head Office of the Chamber of tax consultants.
(8) the Constitution Assembly can regulate further details of the procedure in rules of procedure.

§ 87 collects contributions to the federal tax Chamber of advisors of the Chamber of tax advisors of the Chamber of tax advisors posts pursuant to a fee structure. The contribution rules requires the approval of the supervisory authority. The amount of contributions shall be determined by the General Assembly.

§ 87a business plan, accounting (1) the Chamber of tax consultants is entitled to prepare a business plan by way of derogation from the provisions of the federal financial regulation, to lead the books according to the rules of commercial accounting and according to commercial principles to create financial statements and a management report.
(2) for more information regulates the Statute of the Chamber of tax consultants. § 109 paragraph 2 of the federal financial regulation is to be applied.
(3) sections 7, 9 and 24 of the federal financial regulation as well as the provisions of part III of the federal financial regulation apply with exception of sections 38 and 45, as well as the regulations, require a posting by revenue and expenditure. The Federal Ministry of finance is authorized to allow more exemptions from the application of the provisions of the federal financial regulation.
(4) Article 111, paragraph 1, of the federal budget rules applies to the right of review of the Federal.

§ 88 State supervision (1) top country authority responsible for the financial management oversees the Chambers of tax advisors who have a seat in the country.
(2) the Federal Ministry of finance oversees the Chamber of tax consultants.
(3) supervision is limited, that law and statute, in particular the tasks conferred upon the Chamber of tax advisors. The supervisory authorities can make the necessary arrangements for this purpose and measures.
Fifth section professional jurisdiction first subsection the Professional judicial punishment of breaches of duty section 89 is sanctioning a breach of duty (1) against an accountant or tax agent, who culpably infringes his obligations, a professional judicial measure imposed.
(2) a lying outside of the profession behavior of a tax advisor or tax agent, that represents an unlawful act or an act of threatened with fine, is a breach of the duty to forward legal professional, if it is suitable to the circumstances of each particular, undermining respect for and confidence in one for the exercise of the profession or way important for the reputation of the profession.
(3) a professional judicial measure may not be imposed if the accountant or tax agent not was in fact of the professional jurisdiction.

Article 90 Berufsgerichtliche (1) are the Professional judicial measures 1 warning, 2. reference, 3 fine up to fifty thousand euro, 4. profession for a period of one to five years, 5. exclusion from the profession.
(2) the Professional judicial measures of the reference and of the amount of the fine can be imposed next to each other.

Section 91 rebuke and professional legal action (1) the introduction of professional legal proceedings against an accountant or tax agent's does not preclude that the Board of Directors of the Chamber of tax advisors already has issued a reprimand him because of the same behavior (article 81). The Court overturned the complaint notice (article 82), because it has not found a culpable breach of duty, so a professional legal proceedings because of the same behavior only on the basis of such facts or evidence can be initiated, which were not known to the District Court in its decision.
(2) the submission is cancelled with the legal force of a professional judicial judgment, which was made because of the same behavior against the accountant or tax agent and in acquittal or a professional judicial measure. The complaint is also cancelled if legally the main proceedings is rejected because a culpable breach of duty cannot be determined.

§ 92 other punishment has been imposed by a court or an authority a penalty, a disciplinary measure, an ehrengerichtliche measure, an otherwise Professional judicial action or a disciplinary action, is to refrain from a professional judicial punishment for the same conduct, if not a professional judicial action is also required to stop the accountant or tax agent to comply with its obligations and to uphold the reputation of the profession. A penalty otherwise imposed or action does not preclude the exclusion.

§ 93 limitation the tracking of a breach of duty (1) the pursuit of a breach of duty which justifies not the exclusion from the profession, barred in five years. § 78 para 1, § 78a sentence 1, as well as the § 78 para 1 to 4 of the Penal Code shall apply b and 78 c.
(2) before the expiry of the limitation period referred to in paragraph 1 sentence 1 because of the same facts a criminal case has been initiated, the expiration of the limitation period for the duration of the criminal proceedings is inhibited.

§ 94 the provisions of the fifth section (professional jurisdiction) shall apply rules for members of the Chamber of tax advisors who are not accountants or tax agent (1) for persons who belong to the Chamber of tax consultants pursuant to article 74, paragraph 2.
(2) at the point of the exclusion from the profession, the withdrawing of fitness to represent tax consulting companies and conduct their business occurs in the persons referred to in section 74, paragraph 2.
(3) unless the professional court proceedings provided the participation of volunteer judges, decide the professional courts in the same occupation as in tax matters.
Second the courts § 95 subsection Chamber for tax advisors and tax agents matters at the District Court (1) in the professional court proceedings decides at first instance a Chamber of the regional court (Chamber of tax advisors and tax agents stuff), which is responsible for the seat of the Chamber of tax consultants.
(2) several tax consultants Chambers exist in a country, so the State Government can assign tax advisors and tax agents things one or some of the regional courts by regulation, if such a summary of the administration of Justice in tax advisors and tax agents stuff, in particular ensure a consistent case-law, is useful. The directors of the participating Chambers of tax advisors are hearing prior to.
(3) by agreement of the countries concerned, the tasks of the regional court of a country is responsible for that according to this law, can be transferred to a District Court of another country.
(4) the Board shall decide for tax advisors and tax agents things outside the main hearing in the cast of three members of the District Court with inclusion of the Chairman. In the main proceedings, it is occupied by the Chairman and two accountants or tax agent as assessors.

Tax advisors and tax agents stuff at the higher regional court (1) in the professional court proceedings a Senate of the Oberlandesgericht (Senate for tax advisors and tax agents stuff at the higher regional court) will decide Senate § 96 at second instance.
(2) § 95 para 2 and 3 finds appropriate application. The tax consultants and tax agents stuff can be assigned to the Supreme Court of the country or transferred.
(3) the Senate decides for tax advisors and tax agents things outside the main hearing in the cast of three members of the Oberlandesgericht with inclusion of the Chairman. Two accountants or tax agents participate in the main proceedings also as associate members.

For tax advisors and tax agents matters in the Federal Court (1) in the professional court proceedings a Senate of the Federal Supreme Court (Senate for tax advisors and tax agents matters in the Federal Court) decides Senate § 97 in the third instance.
(2) the Senate for tax advisors and tax agents things consists of a Chairman and two members of the Federal Court and two accountants or tax agent as assessors.

Article 98 (dropped out)
§ 99 accountant or tax agent as associate members (1) the assessor from the ranks of the accountant or tax agent are Honorary judges.
(2) the honorary judges are appointed for the courts of first and second instance by the land administration of Justice for a period of five years. You can be called back after expiry of their term.
(3) the honorary judges are taken from the proposal list, submit the Executive of Chambers of tax advisors of the land administration of Justice. The land administration of Justice to determine what number of honorary judges for each court is required; She has to hear the Board members of the Chambers of tax advisors. Each list will contain at least double the number of appealing to accountant or tax agent.
(4) an honorary judge retires prematurely, as a successor is appointed for the remainder of his term.
(5) section 6 of the introductory act to the Judiciary Act shall apply mutatis mutandis.
(6) paragraphs 1 to 5 shall apply on the honorary judge of the Senate for tax advisors and tax agents matters in the Federal Court with the proviso that in place of tax consultants chambers the Chamber of tax consultants and where the land administration of Justice, the Ministry of Justice occur.
(7) the land administration of Justice may delegate the powers according to which paragraphs 2 and 3 you, subordinate authorities.

Section 100 for the appeal to the assessor and right to reject (1) honorary judge only an accountant or tax agent can be appointed conditions, can be elected to the Board of the Chamber of tax advisors (section 77). He may be appointed as associate members only for the Chamber of tax advisors and tax agents matters at the District Court or the Senate for tax advisors and tax agents stuff at the higher regional court or the Senate for tax advisors and tax agents matters in the Federal Court.
(2) the honorary judges may not belong to the Board of Directors of the Chamber of tax consultants or be working with her in the main or secondary activity.
(3) the acquisition of the assessors Office may refuse, 1 who 65; completed
2. who has been member of the Board of Directors in the past four years.
3. who is impaired health.

§ 101 removal from the Office of the assessor (1) is an accountant or tax agent in cases of §§ 95 and 96 on request of the authority responsible for the appointment, in the case of § 97 at the request of the Federal Ministry of Justice of his Office as associate members to impeach; be 1 if it is later known that he wouldn't go to the assessor appointed
2. If subsequently a circumstance arises, which is contrary to the appeal to the assessor.
3. If the accountant or tax agent grossly violated his official duty as a member.
(2) a civil division of the Oberlandesgericht, in the case of article 97 shall decide on the request in the cases of § § 95 and 96 a civil division of the Federal Court. The members of the Senate for tax advisors and tax agents things may not take the decision.
(3) before deciding the accountant or tax agent can be heard.

§ 102 status of honorary judges and duty of confidentiality (1) the accountant or tax agent have in the session, which they used as a volunteer judge, the position of a professional judge.
(2) the tax consultants and tax agents have over matters which are known them in their activities as a volunteer judge, to preserve secrecy against anyone. § 83 para 2 and 3 shall apply accordingly. The President of the Court granted approval to the statement.

§ 103 honorary judges order of the attendance at meetings are to be used to the individual meetings in the order in which of a list that prepares the President of the Court after hearing the two oldest honorary judges before the start of the fiscal year.

§ 104 compensation the honorary judge the honorary judges receive compensation according to the rates and Compensation Act.
Third subsection procedures of 1 General § 105 rules for the procedure for the professional court proceedings apply the requirements below.

Section 106 no arrest a tax advisor or tax agent, accountant or tax agent may be to conduct professional proceedings neither provisionally detained nor arrested or presented. He can not be brought to the preparation of an opinion about his mental condition in a psychiatric hospital.

§ 107 defence (1) defenders in the professional court proceedings before the District Court and the Court of appeal can be selected to the persons referred to in the code of criminal procedure also accountant or tax agent except for the in § 138 para 1.
(2) No. 1 to 3, 6, 7 and 9 which is criminal defense in the professional proceedings not to apply article 140, paragraph 1.

Section 108 inspection of a tax advisor or tax agent of the Board of Directors of the Chamber of tax consultants and tax advisor or tax agents the files, which are before the Court or to present this in the case of an accusation appeal would be to see and to visit officially held evidence empowered. Section 147, paragraph 2, sentence 1, § 3, 5 and 6 of the code of criminal procedure is to apply in this respect accordingly.

§ 109 is ratio of professional legal proceedings for criminal or penalty procedures (1) against an accountant or tax agent, who is accused of a breach of its obligations, because of the same behavior raised the public action in the criminal procedure, so can against him although initiated a professional legal proceedings, it must be suspended but up to the termination of the criminal proceedings. As well, have already begun professional legal proceedings must be suspended if the public action in the criminal proceedings will be charged during his run. The professional legal proceedings is to continue, if the facts so secured, that contradictory decisions are not expected to, or if the criminal proceedings for reasons not can be negotiated, which lie in the person of a tax advisor or tax agent.
(2) if the accountant or tax agent in the judicial proceedings for a criminal offence or an administrative offence is acquitted, so professional legal proceedings can due to the facts that were the subject of the judicial decision, are only initiated or continued, if these facts, a breach of obligations of a tax advisor or tax agent without to meet the facts of a regulation or a provision of the fine.
(3) for the decision in the professional court proceedings, the actual findings of the judgment in the criminal proceedings or penalty procedures are binding, based on which the decision of the Court. In the professional court proceedings, a court may decide the further examination of such findings, correctness doubt its members by a majority vote; This is to bring in the grounds of the Professional judicial decision.
(4) a professional court sentence 3 continues pursuant to paragraph 1, the recovery of legally completed professional legal proceedings is also permissible if the findings on which is based the conviction or the acquittal in the professional court proceedings, contrary to the findings in the criminal proceedings. The public prosecutor's Office, the accountant or the tax representative within one month after the judgement in the criminal proceedings may file an application on retrial.

§ 110 ratio of professional legal proceedings to the procedures of other professional jurisdictions (1) through a breach by a tax advisor or tax agent, which is at the same time under the disciplinary, honor or professional jurisdiction of other professions, in the professional court proceedings only determines if the breach of duty mostly with the profession as accountant or tax agent in the context of, or because of the gravity of the breach of the Professional judicial procedure has been initiated with the goal of exclusion from the profession.
(2) the public prosecutor's Office, intends to initiate the professional legal proceedings against one such accountant or tax agent, so she shall inform the public prosecutor's Office or authority, who would be responsible for the initiation of a procedure against him as the other professional. Has the Prosecutor's Office responsible for the other profession or introduction authority the intention to initiate a procedure against the accountant or tax agent, it shall so inform the public prosecutor, who would be responsible for the introduction of professional legal proceedings (§ 113).
(3) the Court of a disciplinary, honor or professional jurisdiction has agreed previously valid for jurisdiction or jurisdiction, about breach of duty a tax advisor or tax agent, which is at the same time under the disciplinary, honor or professional jurisdiction of other professions, to decide as the other courts to these decision are bound.
(4) paragraphs 1 to 3 are on accountant or tax agent, who can stand in a public service or official relationship and not exercise their profession of accountant or tax agent (section 59), does not apply.

Section 111 suspension of professional legal proceedings the professional court proceedings may be suspended if in another is legally ordered proceedings on a question to decide, whose rating is for the decision in the Professional judicial procedures essential.
2. the procedure at first instance § 112 territorial jurisdiction territorial jurisdiction of the District Court determines after the seat of the Chamber of tax advisors, which belongs to the accountant or tax agents at the time of the application for the initiation of the proceeding. The laying of the professional establishment after that date in a different district of the Chamber does not lead to a change of jurisdiction.

§ 113 participation of the public prosecutor's Office that takes public prosecutor at the Court of appeal, which is the Senate for tax advisors and tax agents stuff, in the proceedings before the Chamber of tax advisors and tax agents things right the tasks of the public prosecutor's Office.

§ 114 Professional judicial proceedings the professional court proceedings is thus initiated, that the public prosecutor's Office submits an accusation font at the District Court.

§ 115 judicial decision of initiation of the proceeding (1) gives the prosecution a request of the Executive Committee of the Chamber of tax advisors, against an accountant or tax agent the Professional judicial procedures to initiate, no result or has the suspension of the procedure, so she has the Executive Board of the Chamber of tax advisors, stating the reasons to communicate their resolution.
(2) the Board of Directors of the Chamber of tax advisors can apply for a judgment against the decision of the public prosecutor's Office within one month after the notice at the higher regional court. The application must specify the facts which should justify the introduction of professional legal proceedings and the evidence.
(3) on the procedures referred to in paragraph 2, the paragraphs 173 to 175 of the code of criminal procedure are apply mutatis mutandis.
(4) section 172 of the code of criminal procedure is not to apply.

Section 116 wants to request of a tax advisor or tax agent on the Professional judicial proceedings (1) the accountant or tax agent by the suspicion of a breach of duty free, he must apply at the public prosecutor's Office to initiate the professional legal proceedings against him. Due to a behavior that the Management Board of the Chamber of tax consultants has reprimanded (section 81), accountant or tax agent may not file an application.
(2) gives the public prosecutor's Office no sequence the application of a tax advisor or tax agent or has the discontinuance of the proceedings, has the applicant indicating the reasons be communicated to their resolution. Is a culpable breach of duty found in the grounds, the professional legal proceedings but not initiated, or is left open whether there is a culpable breach of duty of accountant or tax agent at the Court of appeal may request the judicial decision. The application must be within one month after the announcement of the resolution of the public prosecutor's Office.
(3) on the proceedings in the Senate for tax advisors and tax agents stuff at the higher regional court, article 173, paragraph 1 and 3 of the code of criminal procedure is apply mutatis mutandis. The Court of appeal will decide by order, whether there is a culpable breach of duty a tax advisor or tax agent. The decision is to be provided with reasons. The higher regional court considered the accountant or tax agent of a breach of duty to ahndenden legal profession sufficiently suspicious, it decides the professional legal proceedings. The implementation of this decision is whether the public prosecutor's Office.
(4) the Court of Appeal considered a culpable breach of duty not for given, can be modified only on basis of new facts or evidence for the same behaviour, a request for institution of professional legal proceedings made or a reprimand issued by the Board of Directors of the Chamber of tax consultants.

Section 117 contents of accusation font in the font of the accusation (§ 114 of this Act and section 207, paragraph 3, of the code of criminal procedure) is the accountant or tax agent to the last to call, breach of duty under leadership of fact justifying it (charge rate). The means of evidence are also to specify when in the main trial evidence to be collected. The allegation document contains the proposal to open the main proceedings before the Chamber of tax advisors and tax agents matters at the District Court.

§ 118 decision on the opening of the main proceedings (1) the decision by which the main proceedings, can be the Chamber of tax advisors and tax agents matters at the regional court the accusation to the trial to.
(2) the decision by the the main procedure is opened, can not be disputed by the accountant or tax agent.
(3) the decision by the opening of the main proceedings is rejected, is justified. The immediate appeal is to the public prosecutor's Office against the decision.

§ 119 legal force effect of a negative decision is the main proceedings no longer contestable decision rejected, so the request for introduction of professional legal proceedings only on the basis of new facts or evidence and only within five years, since the decision has become final, it is possible again.

§ 120 delivery of the opening decision is the decision on the opening of the main proceedings to ensure the accountant or tax agent at the latest with the charge. The same applies in the cases of article 207 paragraph 3 of the code of criminal procedure for the subsequently filed accusation font.

Article 121 the hearing can trial despite the absence of a tax advisor or tax agent against an accountant or tax agent, not published, be carried if it is properly loaded and pointed out in the summons, that can be heard in his absence. A public charge is not allowed.

§ 122 Institiution main hearing (1) the main hearing is non-public. At the request of the public prosecutor's Office may, at the request of a tax advisor or tax agent, the public must be; made in this case, the provisions of the Judiciary Act on the public are to apply by analogy.
(2) to non-public negotiations, the access is permitted representatives of the land administration of Justice, the President of the higher regional court or his authorized representative and officials of the public prosecutor at the Court of appeal. Access has also representatives of the Federal Ministry of finance, representatives of the Supreme Land authorities responsible for financial management and representatives of the Chamber of tax consultants. Tax advisors and tax agents are approved as a listener. The Chamber of tax advisors and tax agents matters at the District Court can allow someone other than listener after consultation of stakeholders.

Evidence by a judge requested that can Chamber for tax advisors and tax agents matters at the regional court of a District Court to the interrogation of witnesses or experts request section 123. The witness or expert is to hear that he is expected to prevent to appearing in the main proceedings or unless the show due to great distances cannot be expected to him, but at the request of the public prosecutor's Office or a tax advisor or tax agent in the main hearing.

§ 124 reading logs (1) the Chamber of tax advisors and tax agents matters at the district court discretion decides duty moderate, is been questioned whether the testimony of a witness or an expert, the procedures already in the judicial profession or in any other legislatively mandated to read.
(2) before the Court, the prosecuting attorney or tax advisor or tax agents may request to hear the witness or expert in the trial. Such a request is to comply with, except that the witness or expert is expected at the show in the main hearing is prevented or occurrence due to great distances cannot be reasonably expected to him. Request is granted, Protocol on the earlier hearing may not be read.
(3) a witness or expert is been heard by a judge requested (article 123), so can the reading of the Protocol not objected to. The Attorney or tax advisor or tax agents can however disagree with the reading, if a request in accordance with § 123 sentence 2 has been rejected, and now no longer be reasons for the rejection of the application.

§ 125 decision (1) the hearing concludes with the of the judgment following on the advice.
(2) the verdict is acquittal, conviction, or terminating the proceeding.
(3) the professional court proceedings is set apart from the case of article 260 para 3 of the code of criminal procedure, 1.
If the order pursuant to § 45 para 1 is extinguished or withdrawn after section 46 or revoked;
2. If to judge according to § 92 of a professional judicial punishment.
3. appeal for negotiations and decisions on complaints the Senate for tax advisors and tax agents matters in the Court of appeal is responsible appeal sec. 126.

Section 127 (1) an appeal against the judgment of the Chamber of tax advisors and tax agents matters at the District Court is an appeal to the Senate for tax advisors and tax agents matters in the Court of Appeal allowed.
(2) the appeal must be inserted within a week after delivery of the judgment at the Chamber of tax advisors and tax agents matters at the regional court in writing. Is the sentence not in the presence of a tax advisor or tax agent has been proclaimed, the period shall begin for this service.
(3) the appeal can be justified only in writing.
(4) on the procedure §§ 121 to 125 of this Act apply accordingly in addition are in addition to the provisions of the code of criminal procedure on the appeal. The accountant or tax agent filed an appeal, section 329, paragraph 1, sentence 1 and 2 and paragraph 3 of the code of criminal procedure is in his absence in the main proceedings apply mutatis mutandis if the accountant or tax agent has been properly loaded and specifically pointed to the legal consequences resulting from his absence in the cargo.

§ 128 participation of the public prosecutor's Office in the second instance the tasks of the public prosecutor's Office in the second instance will be perceived by the public prosecutor at the Court of appeal, is in the Senate for tax advisors and tax agents stuff.

§ 129 revision (1) against the judgment of the Senate for tax advisors and tax agents matters in the Court of appeal is allowed, the appeal to the Federal Supreme Court 1 when the verdict on exclusion from the profession;
2. If the Senate for tax advisors and tax agents matters in the Court of appeal against a request of the public prosecutor's Office not on exclusion is acknowledged;
3. If the Senate for tax advisors and tax agents stuff at the higher regional court has approved them in the judgment.
(2) the Senate for tax advisors and tax agents matters in the Court of appeal must allow revision only if he decided on legal issues or issues of professional conduct are of fundamental importance.
(3) the non-admission of the revision can independently be challenged by appeal within one month after service of the judgment. The appeal is to insert at the higher regional court. As fundamental rights must be referred to expressly in the notice of appeal.
(4) the complaint that inhibits the legal force of the judgment.
(5) if not remedied the complaint, the German Federal Supreme Court decides by decision. The resolution requires no justification, if the appeal is unanimously rejected or refused. Rejection of the appeal by the Federal Court of Justice, the judgment becomes legally binding. The appeal is allowed, the revision period begins with delivery of the appeal ruling.

§ 130 filing the revision and procedure (1) is the revision to insert in writing within one week at the higher regional court. The period begins with the delivery of the judgment. Is the sentence not in the presence of a tax advisor or tax agent has been proclaimed, the period shall begin for this service.
(2) on the part of a tax advisor or tax agent the revision requests and their justification can be mounted only in writing.
(3) on the proceedings before the Federal Court the §§ 122 and 125 are in addition in addition to the provisions of the code of criminal procedure on the revision by analogy to apply paragraph 3 of that law. In the cases of § 354 para 2 of the code of criminal procedure, the case also to the higher regional court of another country can be referenced back.

Perceived § 131 participation of the public prosecutor's Office before the Federal Supreme Court are the tasks of the public prosecutor in the proceedings before the Federal Court by the Attorney General.
4. the securing of evidence § 132 arrangement (1) evidence is set a professional judicial proceedings against the accountant or tax agent, because his stuff is gone, withdrawn or revoked, so the securing of evidence can be arranged in the decision at the same time at the request of the public prosecutor's Office, if it is expected that would been detected on exclusion from the profession. The arrangement may not be contested.
(2) the evidence recorded by the Chamber of tax advisors and tax agents stuff at the District Court. The Chamber of tax advisors and tax agents things may Commission one of its professional judicial members with the taking of evidence.

§ 133 procedure (1) which has Chamber for tax advisors and tax agents matters at the regional court officio all evidence to raise, giving rise to a decision can, whether the set procedure would have resulted in the exclusion from the profession. The Chamber of tax advisors and tax agents things determines the scope of the procedure required moderate discretion, without being tied to applications; their orders can not be challenged in that regard.
(2) witnesses are, as far as non-exceptions are prescribed or approved, on honour to hear.
(3) the public prosecutor's Office and the former tax advisor or tax agents are to participate in the proceedings. A notification of the dates that will be organised for the purposes of the proof, entitled to only the previous accountant or tax agent, if he is resident in Germany and his address has indicated to the District Court.
5. professional and representative ban § 134 condition of the ban (1) urgent reasons to believe there is that against an accountant or a tax agent on exclusion from the profession will be recognized, as a professional or representative ban can be imposed against him by decision.
(2) the Prosecutor may file an application to impose a prohibition of the representation or professional prior to the opening of the professional legal proceedings. The breach of duty which is the accountant or tax agent to the load, and the evidence must be indicated in the application.
(3) for the hearing and decision, the Court is responsible, which has to decide on the opening of the main proceedings against the accountant or tax agent or the professional court proceedings is pending before the.

§ 135 oral proceedings (1) that decision through a professional or representative ban is imposed, may be issued only on the basis of oral proceedings.
(2) on the composition of the Court, the charge and the oral procedure apply mutatis mutandis the rules which are relevant for the hearing before the Court of discerning, as far as is not otherwise specified in the following regulations are.
(3) in the charge which is by quotation of the facts substantiating, breach of duty the accountant or tax agent to load; the evidence must also be indicated. This is not required, however, if the accusation font already allocated with the accountant or tax agent.
(4) the court sets the extent of evidence required moderate discretion without applications being tied to the public prosecutor's Office or a tax advisor or tax agent.

Section 136 vote on the prohibition on the imposition of the professional or representative ban requires a majority of two-thirds of the vote.

§ 137 prohibition after the main hearing has recognized the Court on the exclusion from the profession, as it can in the aftermath of the trial over the imposition of the professional or representative ban negotiate and decide. This applies even if the accountant or tax agents to the main hearing is not published.

§ 138 delivery of decision is the decision to provide reasons. He is to make to the accountant or tax agent.

§ 139 effects of the ban on (1) the decision will take effect with the proclamation.
(2) the tax advisor or tax agents, against a professional disqualification is imposed, may not exercise his profession.
(3) the tax advisor or tax agents, against a representative ban is imposed, may not occur before courts or authorities in person, grant powers or powers of substitution, and run with courts, authorities, accountants or tax agents or other representatives in tax matters in writing.
(4) the tax advisor or tax agents, against a professional or representative ban is imposed, can however exercise its own affairs and the Affairs of its members within the meaning of § 15 of the tax code.
(5) the effectiveness of a tax advisor or tax agent acts is not affected by the professional or representative ban. The same applies to acts that are made toward him.

§ 140 infringements of the ban on (1) the accountant or tax agent, who knowingly contravenes professional judgment against him or prohibition of the representation, is excluded from the profession, if not due to special circumstances, a milder Professional judicial action appears sufficient.
(2) courts or authorities to reject an accountant or tax agent, which occurs before them contrary to professional or representative ban.

Section 141 (1) appeal against the decision by the District Court or the Court of Appeal imposed a prohibition of the representation or professional, is the immediate appeal allowed. The complaint has no suspensive effect.
(2) against the decision by the District Court or the Court of Appeal refuses to impose a prohibition of the representation or professional, the instant appeal is to the public prosecutor's Office.
(3) the immediate appeal decides, if the contested decision by the District Court is adopted, the Court of appeal and, if he is adopted by the Court of appeal, the Federal Court. Article 135, paragraph 1, 2 and 4 as well as the sections 136 and 138 of this Act apply to the procedure in addition to the provisions of the code of criminal procedure the appeal accordingly.

§ 142 expiry of the ban on the professional or representative ban shall cease to force, 1 if a not denominated in exclusion judgment shall be given;
2. If the main proceedings before the Chamber of tax advisors and tax agents stuff is rejected.

§ 143 lifting of the ban (1) the professional or representative ban is lifted, if results, that the conditions for its imposition doesn't exist.
(2) responsible according to § 134 para 3 Court on the lifting.
(3) the accountant or tax agent, sought to lift the ban, a new hearing can be arranged. The application can not be, as long as according to article 141, paragraph 1 is not yet decided on an immediate appeal of the accused. Against the decision by which the application is refused, an appeal is not permitted.

Section 144 communication of prohibition (1) is the decision through a professional or representative ban is imposed, immediately notify the President of the competent Chamber of tax consultants in certified copy.
(2) is the professional or representative ban override or it will be repealed or amended, shall apply paragraph 1 in accordance with.

§ 145 appointment of a representative (1) for the accountant or tax agent, against a professional or representative ban is imposed, a representative is appointed in the case of the need by the competent Chamber of tax consultants. The accountant or tax agent can be heard; before ordering He can suggest a suitable representative.
(2) the representative must be accountants or tax representative.
(3) an accountant or tax agent, which transmitted the representation may refuse it for one important reason.
(4) § 69 para 2 to 4 shall apply accordingly.
(5) subsection fourth the cost in the legal profession and in the procedures for applications for professional judgment on the complaint. The enforcement of professional judicial measures and the costs. The repayment.

Section 146 court costs in the professional court proceedings and in the proceedings on the request for a decision of the District Court on the complaint (§ 82 par. 1) fee according to the schedule of fees of the investment to this law. Moreover, there are the costs in criminal cases rules of the court fees Act apply mutatis mutandis.

§ 147 cost for applications on the Professional judicial proceedings (1) a tax advisor or tax agent, of a request on judicial decision on the resolution of the public prosecutor's Office (article 116 paragraph 2) takes back, are to pay the costs incurred by this procedure.
(2) If a proposal of the Council of the Chamber of tax advisors on court ruling in the case of section 115, paragraph 2 is discarded, so you are through the procedure on an application to impose on caused expenses of Chamber of tax advisors.

§ 148 the accountant or tax agent, who will be sentenced in the professional court proceedings are obligation to cost of the Shawshank Redemption (1) at the same time wholly or partly to pay costs incurred in the proceedings. The same applies if the professional court proceedings due to extinguishment, withdrawal or revocation of appointment is set and the imposition of a professional judicial action would be justified according to the result of the previous procedure. even those that arise in subsequent proceedings for the purposes of the proof (articles 132 and 133) include the costs of professional legal proceedings in this case.
(2) the accountant or tax agent, who has withdrawn an appeal or inserted without success in the professional court proceedings are to pay the costs incurred by this procedure at the same time. The appeal was successful, partly as a fair share of these costs may be imposed on the accountant or tax agent.
(3) for the costs that were incurred by an application for reopening of the case completed by a final judgment, is to apply paragraph 2 accordingly.

§ Costs 149, compulsory in the procedure for applications for professional judgment about the complaint (1) applying professional judgment on the complaint as unfounded rejected, is to apply section 148 subsection 1 sentence 1 according to. The District Court determines that the complaint due to the imposition of a professional judicial measure (§ 82 par. 5 sentence 2) is ineffective, or eliminate the complaint notice in accordance with section 82, paragraph 3, sentence 2, so it may impose wholly or in part costs incurred in the proceedings the accountant or tax agent, if it deems it appropriate.
(2) the accountant or tax agent takes back the request for professional judgment or is rejected the request as inadmissible, section 148, paragraph 2, sentence 1 applies accordingly.
(3) the complaint notice, the case of § 82 para 3 sentence 2 shall be repealed except, or the invalidity of the claim due to an acquittal of a tax advisor or tax agent (§ 82 par. 5 sentence 2) is found in the professional court proceedings or for the reasons of the section 91 paragraph 2 sentence 2, the necessary costs incurred by a tax advisor or tax agent of Chamber of tax advisors are to impose.

§ 150 liability Chamber of tax advisors fall expenses which can be still a third party imposed the accountant or tax agent or not conscripted by the accountant or tax agent, the Chamber of tax consultants to the load, which belongs to the accountant or tax agent.

§ 151 enforcement of professional judicial measures and the costs (1) the exclusion from the profession (article 90, paragraph 1 No. 4) will be effective with the legal force of the judgment. The offender will be deleted on the basis of a certified copy of the judgment formula which is accompanied with the certificate of the legal force in the professional register of the accountant or tax agent.
(2) warning and reference (article 90, paragraph 1 Nos. 1 and 2) are valid with the legal force of the judgment as enforced.
(3) the enforcement of the fine and the recovery of costs are not prevented from that the accountant or tax agent is eliminated from the professional residents after the procedure. The cost will be recovered together with a fine, the regulations on the enforcement of fines apply for costs.

§ 152 entries in the files listed on the accountant or tax agent over a warning are repayment (1) after five, a reference or a fine to pay off, even if they were side by side imposed after ten years. The operations incurred on these professional judicial measures are the files kept on the accountant or tax agent to remove and destroy. After expiry of the period these measures should not be considered for further professional judicial measures.
(2) the period begins with the day on which the Professional judicial measure is becoming final.
(3) the period does not end as long as against the accountant or tax agent hovers a criminal case, an ehrengerichtliches or professional legal proceedings or disciplinary proceedings, any other professional legal action may be taken into account or judgment denominated in fine still not has been enforced.
(4) after the expiry of the period of accountant or tax agent not affected is considered by professional judicial measures.
(5) paragraphs 1 to 4 shall apply mutatis mutandis to objections of the Executive Committee of the Chamber of tax consultants. The period is five years.
Fifth subsection for regulations § 153 for the professional jurisdiction applicable to the professional jurisdiction are additionally apply by analogy to the courts act and the code of criminal procedure.
Sixth section transitional provisions § 154 existing companies
(1) tax advisory firms, which are recognized on June 16, 1989, be approved. The same applies if founded the society to acquire of the client of a facility pursuant to section 4 No. 3, 7 and 8 or later took over the clients of such an arrangement. The stock of the shareholder or the ratio of their shareholdings or voting rights changed after December 31, 1990 by legal business or succession and passes the share or the voting rights on a shareholder who set 2 meets the requirements of § 50a para 1 No. 1 or 2, so the competent Chamber of tax consultants has according to § 55 para 2 and 3 to proceed. She may refrain from withdrawing recognition if shares of a corporation of under public law relating to the delegation of tasks to another body of governed by public law.
(2) paragraph 1 sentence 3 and 4 also applies to companies involved in tax advisory firms, directly or indirectly if they not the capital binding provisions of § 50 para 1 No. 1 or paragraph 2 sentence 2 of the Act or section 28 para 4 of the order of Chartered Accountants meet. Request may be waived on the basis of a derogation granted by the competent Chamber of tax consultants by the application of sentence 1, if 1 the stock of a participating company shareholders and the ratio of their shareholdings or voting rights as a result changes, that a shareholder retires from the participating company and as a result, its share or vote on a shareholder goes over, which was shareholders of participating company prior to May 19, 1994 , and the stock of a participating company shareholders and the ratio of their shareholdings or voting rights each only slightly changed involved society, in which the change occurs before the change was made of professional organisations of the same profession, or 2. in previous years, or the stock of a participating company shareholders and the ratio of their shareholdings or voting rights changes 3. and this is due to a structural change in the agricultural sector.
Footnote (+++ article 154, paragraph 2, sentence 2 No. 2: the application see section 157 b +++) § 155 transitional provisions on the occasion of the fourth Act amending the tax law (1) were companies and associations that pursuant to section 4 authorized no. 8 as amended on June 15, 1989 to the business-like assistance in tax matters, these powers, insofar as this aid by statutory representatives or executive employees , which are covered by section 3, and the help is not the determination of income from self-employed work or from business, unless this is perks that typically occur with farmers. The power to the business-like assistance in tax matters will expire if it not is made after June 16, 1999 by persons, who are entitled to use the title "Agricultural accountancy Office". The top country authority responsible for the financial management can extend the period for up to two years, if this is appropriate to the individual case.
(2) associations within the meaning of paragraph 1, which were authorized on June 16, 1989, to use the title "Agricultural accountancy Office" may further lead to on behalf of the Association this label as a supplement, if at least a Senior Executive is entitled to use this title as an addition to the occupation.
(3) that no. 1 certain no. 2 and paragraph 2 in article 36, paragraph 1 order of the training requirements does not apply to activities which are exercised prior to June 16, 1989.

§ 156 transitional provisions on the occasion of the sixth Act amending the tax law § 36 para 1 No. 2 and 3 applies to applicants, in the area referred to in article 3 of the unification treaty acquired a specialist school and started with the professional education prior to January 1, 1991, with the proviso that they after the specialist school four years have been practically engaged.

Section 157 transitional provisions on the occasion of the law amending regulations on the activities of tax advisers (1) process agents within the meaning of section 11 in the version applicable up to 30 June 2000 are still entitled to the business-like assistance in tax matters.
(2) hours accountant within the meaning of § 12 para 2 in the version applicable up to 30 June 2000 are still entitled to the limited business assistance in tax matters.
(3) the provisional order of accountants and tax agents, their ordering is extinguished in accordance with § 40a para 1 set 6 in the force until June 30, 2000 version not at the end of 31 December 1997, continues to apply and extinguishes with entry of administrative finality of the withdrawal decision according to § 46 paragraph 1 sentence 2 in the version applicable up to 30 June 2000. As far as these cases on the basis of final court decisions to make are final orders, § 40a para 1 sentence 3 to 5 in the version applicable up to 30 June 2000 is considered further.
(4) the provisions of this law on the admission to the test in the version applicable from 1 July 2000 are for the first time to apply for the admission to the test in 2001.
(5) on checks that have started before 1 November 2000, the provisions of this Act in the version applicable up to 30 June 2000 are continue to apply.
(6) tasks assigned to the Chambers of tax consultants of the first and second subparagraph of the second section of the second part of this Act in the version applicable from 1 July 2000 are perceived by the previously competent authorities of the financial administration until December 31, 2000.
(7) (dropped out) section 157a transitional provisions on the occasion of the eighth Act to amend the tax consultancy Act (1) the provisions this Act in the from April 12, 2008 amended regarding the admission to assessing exemption from the examination, the organizational test and acceptance of testing are to apply for the first time for exams, that begin after December 31, 2008 and for requests for exemption from the examination or grant a mandatory information about individual conditions for admission to the Testing or testing exemption, that are made after December 31, 2008. This does not apply to § 36 para 1, § 37 para 3, § 37a para 2 to 4a and article 38, paragraph 1 in article 39, paragraph 1 for the processing of an application for exemption from the examination or grant a mandatory information according to § 38a certain fees. The amount of the fee specified in § 39 para 2 applies to checks that begin after December 31, 2007.
(2) on checks that have started before 1 November 2007, the provisions of this Act in force until April 11, 2008 amended are continue to apply.
(3) regardless of paragraphs 1 and 2 the jurisdiction of the Supreme Land authorities responsible for financial management rises on July 1, 2009 in the at this time pending litigation concerning the admission to the examination, the exemption from the examination, or issuing binding information according to § 38a and cooling procedures the competent Chamber of tax consultants about.
(4) the Supreme country authority responsible for the financial management by the competent Chamber of tax consultants represented as of July 1, 2009, in the proceedings at this time due to examination decisions regardless of paragraphs 1 and 2.

§ 157b application provision Article 154, paragraph 2, sentence 2 number 2 as amended by article 14 of the law of July 16, 2009 (BGBl. I S. 1959) is to apply to all proceedings completed upon entry into force of that provision not definitive.
Seventh section of authority to issue regulations § 158 implementing rules to the rules on accountants, tax agents and tax consulting companies the Federal Government is authorized after hearing the Chamber of federal tax consultants with the consent of the Federal Council by regulation to provisions 1 about a) the procedure for admission to the examination, the exemption from the examination and issuing binding information, in particular through the introduction of printing to the survey in accordance with the articles 36 , 37a, 38 and 38a particulars and evidence, b) conducting the examination, in particular the areas of examination, the written and oral exam, review the audit assessment, c) the procedure for the repetition of the exam, d) the procedure of appointment and dismissal of the members of the Audit Committee and their deputies;
2. about the appointment.
3. on the procedure of recognition as a tax consulting company;
4. about the oral examination within the meaning of section 44, in particular about the test areas, the exemption from the examination and the procedure for the granting of the title "Agricultural book place";
5. establishment and maintenance of the professional register as well as reporting requirements;
6. about concluding and maintaining the liability insurance, the content, the scope and the exclusions of the insurance contract, as well as the minimum amount of coverage.
Third part of coercive measures, offences of first section enforcement due to acts or omissions section 159 coercive measures the application of coercive depends on the tax code.
Second section offences section 160 unauthorized assistance in tax matters
(1) any person is, who businesslike provides assistance in tax matters contrary to § 5 paragraph 1 or contrary to an enforceable prohibition pursuant to § 7.
(2) the offence can be punished with a fine up to five thousand euros.

Is § 161 protection of designations of "Tax firm", "Income tax relief organization" and "Agricultural book place" (1) any person who fraudulently uses similar name the label "Tax firm", "Income tax relief organization", "Agricultural accountancy Office" or one of such confusingly.
(2) the offence can be punished with a fine up to five thousand euros.

§ 162 breach of obligations incumbent on the payroll tax help clubs (1) any person who 1 is contrary to § 14 para 1 No. 8 not carries out a general meeting or a meeting of representatives, 2. contrary to § 15 ABS. 3 not or not timely displays an amendment to the Constitution of the competent supervisory authority, 3. contrary to article 22, paragraph 1 does not or not timely perform the annual business review, 4. contrary to section 22 paragraph 7 the copy of the report on the business assessment of authorities not or not timely heads to no. 1 , 5. contrary to section 22 paragraph 7 No. 2 not or not timely announces the essential content of the audit findings of the payroll tax help Association members, 6 contrary to § 23 para 3 sentence 1 to line ordered a person a counselling service, not the designated thereon conditions fulfilled, 7 contrary to section 23 (4) the competent authorities for the opening or closing a counselling service, the appointment or dismissal of the head of a counselling service or the persons , which uses the Club his assistance in tax matters within the framework of the authority pursuant to § 4 No. 11, does not share with or 8 contrary to section 25, paragraph 2, sentence 1 is not adequately insured, or 9 contrary to section 29, paragraph 1 shall inform the supervisory authority does not or not timely by general assemblies or representative assemblies.
(2) that may offence Nos 1, 3 to 6 and 8 referred to in paragraph 1 with a fine up to five thousand euros, the offences referred to in paragraph 1 No. 2, 7 and 9 with a fine up to one thousand euro are punished.

§ 163 breach of duty by persons, which is the Association of assistance in tax matters within the framework of the authority pursuant to § 4 No. 11 operated (1) any person, who contrary to section 26 paragraph 2 in conjunction with the assistance in tax matters within the framework of the authority pursuant to § 4 carries out another economic activity no. 11.
(2) the offence can be punished with a fine up to twenty-five thousand euros.

§ 164 process managing authority within the meaning of § 36 para 1 No. 1 of the code of administrative offences is the IRS, § 387 section 2 of the tax code shall apply accordingly. The No. 1, 2, 6 to 11 and para. 2 and § 412 of the tax code shall apply for the NCRT article 410, paragraph 1.
Part four final provisions § 164a administrative procedures and financial-legal proceedings (1) the implementation of the administrative procedure in public and Professional Affairs, which are governed by the first part, the second and sixth section of the second part and the first section of the third part of the Act, according to the tax code. The procedures can be handled via a single point. For this, the provisions of the administrative procedure act shall apply mutatis mutandis.
(2) the completion of the withdrawal or revocation of recognition as income tax relief organization (section 20), ordering the closure of an advice centre (§ 28 para 3), the withdrawal or revocation of appointment as accountant or tax agent (§ 46) or the recognition as a tax consulting company (article 55) is blocked until the nonrepudiation. The tax code and § 69 para 5 sentences 2 to 4 Court's financial regulations remain unaffected § 361 4 sets 2 and 3. In the cases of sentence 1, the exercise of assistance in tax matters with immediate effect may be prohibited in addition if the public interest requires it.
(3) in financial proceedings in matters of § § 37, 37a and 39a represented the Supreme country authority responsible for the financial management by the competent Chamber of tax consultants. You top country authority responsible for the financial management procedure pursuant to sentence 1 imposed costs are paid directly by the competent Chamber of tax advisors at the expense of creditors. Supreme National Authority responsible for the financial management is in so far freed from their obligation to pay to the creditor of the cost. The competent Chamber of tax consultants no replacement of the Supreme Land authorities responsible for financial management may require for its own expenses in proceedings pursuant to sentence 1, and for the payment pursuant to sentence 2.

§ 164 b are fees (1) as far as this law prescribes fees for the processing of applications, to pay for the application.
(2) a request before the decision is taken back, is to reimburse the fee in half.

§ 164 c career group regulations of countries as far as this Act elevated and higher service uses the term is, the assignment of officials to one of these categories in the countries, aimed, by national regulations the previously designated grade grouping that referred to or by way of derogation after the entry requirements for the setting as inspector or Governing Council. Officials, who meet the requirements for the award of the Office of an official qualification measure or an Office was awarded, which on the basis of a qualification measure that must be traversed before award of the Office of an official are the upscale service, officials who meet the requirements for the award of the Office of a Councillor by a qualification measure, to associate the higher service.

§ 165 empowering the Federal Ministry of finance is authorised to disclose the wording of this Act and the regulations adopted pursuant to this Act in amended with new date and new paragraph following and to eliminate inconsistencies in the text.

§ 166 continuity of previous regulations maintain the supply work remains for the Saarland Chamber of tax advisors and helpers in tax matters. The Government of Saarland is authorised to adopt the necessary legislation on the retention of the care work, in particular in the form of a public corporation, the membership of tax advisors and tax agents, on the Statute and the supervision Ordinance.

Section 167 is authorized free and Hanseatic City of Hamburg the Senate of the free and Hanseatic City of Hamburg, to adapt the provisions of this Act on the jurisdiction of the authorities to the special administrative organisation in Hamburg.

Section 168 of the Act (1) this law into force shall with the exception of § 166 paragraph 2 on the first calendar day of the third calendar month after his announcement.
(2) article 166 par. 2 enters into force on the day after the promulgation of the law.

Plant (to section 146 set 1) schedule of fees (site: BGBl. I 2006, 3434 and 3435; regarding individual changes cf. footnote) outline section 1 proceedings before the District Court under section 1 Berufsgerichtliches procedure first instance under section 2 application for judicial decision on the complaint section 2 proceedings before the Court of appeal under section 1 appeals under section 2 complaint section 3 proceedings before the Federal Court under section 1 revision under section 2 complaint section 4 complaint for violation of the right to be heard no. fees was the amount paid or set the respective fee 110 to 112 preliminary remarks: (1) In the professional court proceedings, the court fees subject to paragraph 2 for all tier is calculated according to the legally imposed measure.
(2) is only partly rejected an appeal or an application for professional judgment or refused, so the Court has to reduce the fee, unless it would be unreasonable to charge the tax advisor or tax agent so.
(3) in proceedings after recovery the same as for the reconstituted procedure charge. But to order the reopening of the case the former ruling revokes, each instance of the new procedure with the respective instance of the previous procedure applies to charging together as an instance. Fees are charged for tier, which took place only in the previous procedure.
 
Section 1 proceedings before the District Court under section 1 Berufsgerichtliches procedure first instance 110 proceedings ruling on imposition of one or more of the following measures: 1 warning, 2. one reference, 3. a fine, 4. a temporary trade ban 240,00 EUR 112 proceedings ruling on exclusion from the profession 480,00 EUR subsection 2 request for judicial decision on the complaint 120 proceedings on the request for judicial decision on the complaint to article 82, paragraph 1 StBerG : The request is discarded or rejected 160,00 EUR section 2 proceedings before the Court of appeal under section 1 appeals 210 Appeal judgment 1.5 211 completion of the appeal without ruling 0.5 the fee is waived for withdrawal of appeal before the statement date.
 
 
Subsection 2 complaint 220 procedures on complaints in the professional court proceedings, according to other regulations free of charge are not: the complaint is rejected or refused 50,00 EUR the tax advisor or a fee will be charged only tax agents when against him legally a professional legal measure has been imposed.
 
 
Section 3 procedure before the Federal Court under section 1 revision 310 appeal in a judgment or decision according to section 130 subsection 3 sentence 1 StBerG i. V. m. section 349 paragraph 2 or paragraph 4 StPO 2.0 311 completion of the revision procedure without judgment or decision according to section 130 subsection 3 sentence 1 StBerG i. V. m. section 349 paragraph 2 or paragraph 4 StPO 1.0 the fee is waived for withdrawal of the audit before the deadline for justification.
 
 
Subsection 2 complaint 320 procedures on complaint against the non-admission of the revision: the complaint is dropped or rejected 1.0 321 procedures about other complaints in the professional court proceedings, which are not free under other provisions: the complaint is rejected or refused 50,00 EUR the tax advisor or a fee will be charged only tax agents when against him legally a professional legal measure has been imposed.
 
 
Section 4 complaint for violation of the right to be heard 400 proceedings on the complaint for violation of the right to be heard: the complaint is rejected in its entirety or rejected 50,00 EUR

Related Laws